E-invoicing rules · Lithuania (LT)
E-invoicing in Lithuania
Is e-invoicing mandatory in Lithuania?
No B2B e-invoicing mandate. Suppliers to the public sector must use the E.sąskaita system, and invoice data is reported through i.SAF.
Key dates
-
In force
E-invoices mandatory for suppliers to the public sector (E.sąskaita).
-
Upcoming
ViDA: e-invoicing mandatory for intra-EU B2B supplies.
At a glance
- B2B status
- No B2B mandate
- Public sector (B2G)
- Mandatory via E.sąskaita.
- Formats
- EN 16931 via E.sąskaita
- Transmission
- Any agreed channel between businesses.
- Reporting
- Invoice registers reported monthly through i.SAF.
- Tax authority
- State Tax Inspectorate (VMI)
Freelancers and small businesses
PDF invoices remain valid between businesses.
Cross-border sales within the EU
Under the VAT in the Digital Age (ViDA) package adopted in 2025, structured e-invoicing and near real-time digital reporting become mandatory for intra-EU B2B supplies from 1 July 2030, with EN 16931 as the default standard. Since 2025, member states may also introduce domestic B2B e-invoicing mandates without asking the EU for a derogation.
Using InvoBox in Lithuania
Lithuania uses EN 16931 via E.sąskaita. InvoBox does not support these formats yet.
Create a free accountFrequently asked questions
Is e-invoicing mandatory in Lithuania?
No B2B e-invoicing mandate. Suppliers to the public sector must use the E.sąskaita system, and invoice data is reported through i.SAF.
Which e-invoice formats are used in Lithuania?
EN 16931 via E.sąskaita. Transmission: Any agreed channel between businesses.
What does it mean for freelancers and small businesses in Lithuania?
PDF invoices remain valid between businesses.
When is e-invoicing required for cross-border sales within the EU?
Under the VAT in the Digital Age (ViDA) package adopted in 2025, structured e-invoicing and near real-time digital reporting become mandatory for intra-EU B2B supplies from 1 July 2030, with EN 16931 as the default standard. Since 2025, member states may also introduce domestic B2B e-invoicing mandates without asking the EU for a derogation.
Rules change, and some dates above are still being finalised. Confirm the current requirements with State Tax Inspectorate (VMI) or your tax adviser before you act. This page is general information, not tax advice.