Country · LT
E-invoicing in Lithuania
B2B (domestic)
Proposed
B2B e-invoicing in Lithuania: proposed, planned for 1 January 2028.
B2G (public sector)
In force
B2G e-invoicing obligations in Lithuania have applied since 1 July 2017.
Key facts
- Model
- No B2B e-invoicing regime in force today.
- Formats
- EN 16931
- Peppol BIS Billing 3.0
- UN/CEFACT CII
- Network / platform
- SABIS (central B2G platform, connected to Peppol)
- Archiving period
- Not stated in the sources we checked
- Penalties
- Not stated in the sources we checked
Timeline
Each step says who is affected and, where the source states it, whether the obligation is to send, receive or both.
1 July 2017B2GIn forcesend and receive
All suppliers in public procurement contracts (below and above EU thresholds) must submit structured e-invoices; all public authorities must receive and process them
1 January 2028(not legally fixed)B2BProposedsend and receive
Mandatory e-invoicing targeted in connection with ViDA (target date per the EC factsheet; no legislation identified)
Details and caveats
SABIS replaced the previous eSąskaita system for B2G invoices in 2024 (the EC factsheet mentions both July and September 2024) with no overlap period; invoices go via the portal, API or Peppol. No national CIUS, no B2B/B2C mandate and no real-time reporting today. EC factsheet last updated Aug 2025.
ERP support in Lithuania
- Odoo — native support
FAQ
Is B2B e-invoicing mandatory in Lithuania?
B2B e-invoicing in Lithuania: proposed, planned for 1 January 2028.
Is e-invoicing mandatory for suppliers to the public sector (B2G) in Lithuania?
B2G e-invoicing obligations in Lithuania have applied since 1 July 2017.
Which e-invoice formats and network are used in Lithuania?
Formats recorded from official sources: EN 16931, Peppol BIS Billing 3.0, UN/CEFACT CII. Network or platform: SABIS (central B2G platform, connected to Peppol).
Related
- Which European countries mandate B2B e-invoicing?
- Receiving vs sending: phased e-invoicing obligations
- E-invoicing checklist for multi-country companies
- Is your ERP ready for e-invoicing mandates?
- EU level: ViDA and cross-border digital reporting
- Recorded rule changes
- VAT rates in Lithuania
- VAT number format for Lithuania
- Country code LT (ISO 3166-1)
Sources
Last verified . Always check the official source before acting.