e-Invoicing in Lithuania [2024 Requirements]

Lithuania is on the Road to E‑invoicing

Lithuania has a B2G mandate and implemented a PEPPOL-based solution integrated with eSaskaita. While the country's B2G sector follows the centralized CTC model, Lithuania applies post-audit for business transactions.

On April 18, 2019, Lithuania launched an e-invoicing module for the new national e-invoice standard. This module will enable contracting authorities and entities to receive and process electronic invoices compatible with EN (European Norm).

The central platform responsible for receiving and sending electronic invoices in Lithuania is eSaskaita. It managed relationships between suppliers and public institutions. Since 2019, it has also been possible to use the PEPPOL network, with connections to the government platform made via PEPPOL-accredited service providers. Starting July 1, 2024, providers and recipients of invoices began the transition to the General Information System for Accounts Administration (SABIS), which will replace the currently operating eSaskaita. The transition period lasted two months – ending on August 31, 2024. Additionally, all invoices based on verbal contracts, regardless of their amount, must be submitted to the SABIS portal starting January 1, 2025.

E-Invoicing Implementation timeline

Implementation timeline

A step towards the B2B mandate: the local authorities launched a tender for the e-invoicing tool. There are plans to launch a B2B e-invoicing mandate by adapting currently existing solutions.

B2G became mandatory for all taxpayers on July 1, 2017

Archiving requirements for e‑Invoicing in Lithuania

As a rule, invoices should be stored for 10 years from the date of issuance. They can be stored either electronically or in paper form, provided that the authenticity of origin, immutability, and readability are ensured.

What is the required format of an e-invoice

PEPPOL BIS 3.0
UBL 2.1
XML

Platform

The eSaskaita platform (PEPPOL compatible) in B2G will be replaced by SABIS by September 2024.

Invoice mandate model

Invoice type B2B: Post-audit
Invoice type B2G: Post-audit

Acts / Government sites

Ministry of the Economy

Comarch’s role

In addition to being a PEPPOL Access Point and Service Metadata Publisher, Comarch monitors developments related to a potential B2B mandate.

Why is Comarch the best choice?

We have 20+ years of experience in carrying out various EDI, e-invoicing, and other document exchange projects around the world. In those years, we have successfully connected more than 130,000 entities from over 60 countries.

1. Legal compliance
Full compliance with the latest data exchange regulations and modern data transfer standards
2. Digitization
Applying new technologies and IT solutions in order to streamline workflows and automate activities and procedures
3. Individual approach
Tailor-made solutions based on processes specific to each company – own road map and a suitable pace of changes
4.Security
Highest level of security for all sensitive and important company data

Do you want to know more?

If your company is based or has branches in the Lithuania and you need to prepare your billing and tax systems to comply with the new requirements. Click on the button below to get in touch with one of our experts.

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