Covered by Complyance

Lithuania

Covered by Complyance

Europe

E-invoicing

Status

Mandatory

Format

EN 16931‑compliant e‑invoices (Peppol BIS 3.0 / UBL 2.1 or CII) via SABIS platform. No national CIUS extensions.

Infrastructure

SABIS portal (General Account Administration Information System), integrated with Peppol, available via portal, API, or provider network.

Model

Post‑audit; public bodies must accept compliant e‑invoices; issuance is mandatory for suppliers, but no clearance/validation beforehand.

E-reporting

Status

No real-time VAT reporting mandate; public procurement e‑invoices handled by SABIS, but structured invoice-level reporting not required beyond existing usage.

Format

Not defined beyond the e-invoice format used within SABIS; digital VAT returns remain aggregated.

Scope & deadline

No phased e-reporting mandate yet; potential B2B reporting alignment may follow ViDA timeline (see EU adoption schedule).

More info

Lithuania is an EU member in the Baltic region with a centralized public procurement system and progress toward digitized VAT compliance. A mandatory B2G e-invoicing platform (SABIS) has been in place since mid-2017. Plans for a phased B2B mandate under EU ViDA reforms are underway, including a future e-invoice issuance requirement and digital reporting.

Tax authority

Centre of Registers (public invoice platform owner), Ministry of Economy coordinates system; State Tax Inspectorate handles VAT obligations.

Archiving period

10 years from invoice issuance; electronic or paper storage permitted if authenticity/integrity maintained.

E-signature

Not required; integrity and origin preserved through structured standard compliance and provider systems.

Regulation

SABIS mandated under national legislation transposing Directive 2014/55/EU (2017); future B2B mandate expected under ViDA post‑2025.

Note

We gather our information from government sources and do our best to keep it current. If there are any new updates, we'll make sure to reflect them here as soon as possible.

Go Live in a Week with Developer-Friendly Lithuania E-Invoicing API

Complyance makes it easy for your dev team to integrate once and automate E-Invoicing across 100+ countries. Built for fast deployment, field-level validation, and indirect tax accuracy—no delays, no rework.

Get Started Now

Subscribe to our Newsletter

Get the latest compliance updates, e-invoicing news, and expert tips delivered to your inbox.