Electronic invoice in Lithuania
Comprehensive guide to Lithuania’s e-invoicing requirements – B2G mandate since 2017, SABIS platform, and upcoming B2B mandate (2028)
Lithuania has established one of the more mature e-invoicing environments in Europe, especially in the public sector. Since 2017, it’s been compulsory for all suppliers to use e-invoicing for government contracts, making B2G invoicing fully electronic. The country operates SABIS – a central e-invoice platform that connects businesses and public entities, ensuring invoices are transmitted and processed in a standardized way.
Key Milestones
2015–17
Legislation & Early Adoption
Legislation in 2015 (amendments to the Law on Public Procurement) paved the way. By 1 July 2017, all suppliers in public procurement were required to submit electronic invoices to public entities.
2017–19
Four-Corner Infrastructure
With EU funding support (CEF), Lithuania implemented a national four-corner e-invoicing infrastructure, allowing full compliance with Directive 2014/55/EU and adaptation to EN 16931.
Apr 2019
EU Directive Compliance
As required by the directive, all Lithuanian contracting authorities could accept EN 16931 compliant invoices, including cross-border ones.
Sep 2024
SABIS Platform Launch
The older system (eSąskaita) was replaced by a new platform named SABIS (Shared Invoicing Information System), becoming the single solution for sending e-invoices to all public sector bodies.
2024–25
B2B Planning
The government signals plans to extend e-invoicing beyond B2G. In light of the EU’s ViDA initiative, Lithuania is planning for mandatory B2B e-invoicing by 1 January 2028.
Jan 2028
Mandatory B2B E-Invoicing
Expected mandatory B2B e-invoicing requirement, aligning with EU-wide digital VAT reporting reforms. Structured e-invoices will become the norm for all business trade.
Lithuania’s e-invoicing regime is rooted in public procurement law and EU harmonization. The Law on Public Procurement (with revisions effective 2017) made e-invoices compulsory for government contracts, transposing EU Directive 2014/55/EU.
Notably, Lithuania went a step further by making it mandatory for suppliers to actually send e-invoices in all public procurement deals (both above and below EU thresholds) since mid-2017. All national, regional, and local authorities must comply, and suppliers are obligated to use the central system.
In terms of standards, Lithuania adopted the European Standard EN 16931 in full. By law, all public sector e-invoices must meet this standard, ensuring interoperability with other EU countries. Lithuania did not introduce any unique national data requirements beyond the European core – there is no national CIUS currently in force.
The VAT in the Digital Age proposals at EU level have influenced Lithuania’s direction. In 2023–2025, the Ministry of Finance has been drafting how to implement mandatory e-invoicing and digital VAT reporting by 2028.
B2G
Mandatory since July 2017
Lithuania is a European leader in B2G e-invoicing. Any company (domestic or foreign) participating in a public procurement contract must issue a structured e-invoice.
Covers all levels of government
Above and below EU thresholds
Via SABIS platform only
B2B
Planned: January 2028
Currently voluntary. No legal obligation for Lithuanian businesses to use e-invoices in private sector trade. Government sources indicate mandatory B2B from 2028.
Currently by mutual agreement
Many large companies already use
Preparing for 2028 mandate
B2C
No Mandate
Electronic invoicing is not compulsory for sales to consumers. Most B2C transactions are handled via receipts or traditional invoices.
Traditional receipts allowed
E-invoices optional
Expected to remain outside scope
Lithuania employs a centralized platform model for its B2G e-invoicing, integrated with broader European networks. The cornerstone is SABIS (Sąskaitų Administravimo Bendroji Informacinė Sistema) – the national e-invoicing system managed by the Centre of Registers under the Ministry of Finance.
Web Portal
Smaller suppliers or those with low invoice volumes can log into the SABIS online portal and manually enter invoice data or upload XML files. Ensures even SMEs can comply without heavy IT investments.
API/ERP Integration
Larger companies often integrate their accounting or ERP systems directly with SABIS via a secure API. This allows automatic sending of e-invoices from their software. The government provided SDK and guidelines.
Peppol Network
SABIS is connected to the Peppol e-delivery network. A supplier can send an invoice via a Peppol Access Point, and it will be received by SABIS. Lithuania’s adoption of a four-corner Peppol model is key for cross-border and local providers.
Supported Formats (EN 16931 Compliant)
Peppol BIS Billing 3.0
UBL 2.1 – Preferred format, widely supported
UBL 2.1 – Preferred format, widely supported
UN/CEFACT CII
Cross-Industry Invoice XML format
Cross-Industry Invoice XML format
e-SLOG 2.0
Lithuanian national format, EN-compliant since Oct 2020
Lithuanian national format, EN-compliant since Oct 2020
No proprietary extensions – Lithuania does not impose additional content requirements beyond the European core. An invoice meeting the European standard will be accepted by SABIS without issue.
VAT Records Retention
10 Years
Standard retention period for VAT records
Businesses must keep their invoice records (electronic or printouts) as per general tax laws. The SABIS platform and the Ministry’s e-invoicing team monitor uptake and performance. Currently, Lithuania does not have continuous transaction control or live VAT reporting linked to e-invoicing, though that could change with the 2028 plans.
Is e-invoicing mandatory in Lithuania?
Yes, but only for the public sector at this time. Business-to-Government e-invoicing has been mandatory since 1 July 2017. Any invoice issued to a Lithuanian public authority must be electronic and follow the European standard. For B2B transactions, e-invoicing is not yet mandatory – companies can exchange invoices electronically on a voluntary basis. Looking ahead, Lithuania plans to mandate B2B e-invoicing by 2028. There is no mandate for B2C e-invoices.
What platform is used for e-invoicing in Lithuania?
The platform is called SABIS (Sąskaitų Administravimo Bendroji Informacinė Sistema). It’s the central Lithuanian e-invoice administration system. All e-invoices to the public sector must go through SABIS. Businesses typically access SABIS via a web portal or through a service provider (using API integration or the Peppol network). Essentially, SABIS is the government’s invoice inbox.
Do I have to use Peppol in Lithuania?
You don’t have to, but it is highly recommended and widely supported. Lithuania’s SABIS is connected to Peppol, meaning you can send invoices via Peppol to reach Lithuanian public entities. Many private companies in Lithuania also use Peppol for e-invoicing. Using Peppol ensures you’re using the correct format (Peppol BIS 3.0) and a secure delivery method. You are not legally required to use Peppol, but practically it’s one of the easiest ways to comply with Lithuania’s e-invoicing rules.
I’m a foreign supplier - do I need to e-invoice Lithuanian clients?
If your client is a Lithuanian public sector entity, yes – even foreign suppliers must send e-invoices via SABIS or Peppol. The rule applies to “all suppliers participating in public procurement contracts,” which includes non-Lithuanian companies. If your client is a private Lithuanian business, currently there’s no legal mandate. However, if they request an e-invoice, you should be prepared to send one.
What invoice format do I need for Lithuania?
The invoice must conform to the European Standard EN 16931. Practically, the common format used is Peppol BIS 3.0 (UBL XML), and Lithuania’s local format e-Sąskaita/e-SLOG 2.0 is equivalent to that standard. Your invoice needs to be a structured XML file containing specific fields (buyer ID, dates, line item details, VAT breakdown, etc.). PDF invoices do not count as e-invoices.
How do I know my invoice was received and accepted?
The SABIS platform provides delivery/status feedback. When you send an e-invoice, SABIS will confirm if the invoice was delivered to the buyer’s system successfully. If there’s an issue (e.g., schema validation error, or the buyer is not found), SABIS will send a rejection or error message. Once the public entity processes the invoice, any further status (like approval or payment) would come through their procurement system. You have a digital trail that the invoice was delivered on a certain date.
Summary
Lithuania has established one of the more mature e-invoicing environments in Europe, especially in the public sector. Since 2017, it’s been compulsory for all suppliers to use e-invoicing for government contracts, making B2G invoicing fully electronic.
To facilitate this, Lithuania operates SABIS – a central e-invoice platform that connects businesses and public entities, ensuring invoices are transmitted and processed in a standardized way. The country wholeheartedly adopted the European e-invoicing standard (EN 16931), meaning invoices are issued in structured formats like Peppol BIS 3.0 (UBL XML) with no additional national complexities.
While B2B e-invoicing remains optional for now, many companies are voluntarily using it, and the government is signaling a future mandate by 2028 to align with EU digital VAT reforms. There is currently no requirement for consumer invoices to be electronic, keeping B2C traditional for the time being.
Overall, Lithuania’s landscape is characterized by a centralized yet interoperable approach: a single national platform (Peppol-enabled) handles public sector invoices, and the same standards spill over into the private sector for those who choose e-invoicing. Companies doing business in Lithuania benefit from efficient invoice processing and quicker payments in the public sector.
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