Lithuania
LTLithuania requires e-invoices for public procurement through the national SABIS platform, which is connected to Peppol, while VAT payers report invoice registers to the tax authority through i.SAF; B2B e-invoicing is voluntary.
Guide reviewed .
Invoicing and electronic documents
SABIS
The common invoice administration information system (Sąskaitų administravimo bendroji informacinė sistema), run by the National Centre of Common Functions (NBFC). Suppliers submit invoices to public-sector entities and other contracting authorities through its portal or over Peppol.
LST EN 16931-1:2019; Peppol BIS Billing 3.0 invoice and credit note; SABIS XML import and export · Official source: NBFC · SABIS frequently asked questions
E. sąskaita
The former national B2G e-invoicing system. SABIS replaced it in 2024 and its data was migrated to SABIS.
Replaced by SABIS · Official source: NBFC · about SABIS
Peppol
Any supplier on the Peppol network can send invoices to SABIS recipients and receive invoice-status responses. Foreign suppliers, who cannot currently log in to SABIS, rely on Peppol or another method the buyer accepts. Lithuania has no national Peppol Authority, so OpenPeppol fills that role.
Peppol BIS Billing 3.0 · Official source: NBFC · SABIS frequently asked questions
i.SAF
The State Tax Inspectorate’s (VMI) channel for VAT invoice register data. It is a reporting system, separate from invoice delivery.
Registers of issued and received VAT invoices · Official source: VMI · main obligations of VAT-registered legal entities (Internet Archive copy of 18 January 2025)
For public buyers, deliver through SABIS. A Peppol connection reaches SABIS recipients, but a written contract must already be recorded in SABIS and linked to your company, and its number must match the one on the invoice. See the SABIS FAQ.
Invoice delivery and tax reporting are separate. Sending an e-invoice through SABIS or Peppol does not replace the i.SAF submission of VAT invoice registers to VMI.
Legal guide
B2G · public-sector invoices
MandatorySuppliers of goods, services and works to contracting authorities and public-sector entities must submit invoices through SABIS. The duty rests on the Law on Financial Accounting, Government Resolution No. 405 of 27 April 2022 and the 2017 amendment to the Law on Public Procurement. Organisations that are neither contracting authorities nor public-sector entities are not covered.
Official source: NBFC · SABIS frequently asked questionsB2G · contract references
Mandatory for written contractsFor an invoice under a written contract, the contract must be recorded in SABIS and linked to the supplier, and its number must appear on the invoice. Since 1 January 2025, invoices under oral agreements must also go through SABIS regardless of amount; before then only those above €1,000 excluding VAT.
Official source: NBFC · SABIS frequently asked questionsB2B · business invoices
No e-invoicing obligation found in the sources reviewedThe European Commission’s country page describes B2B e-invoicing as optional and based on agreement between the parties, and mentions a 2028 target for mandatory e-invoicing linked to ViDA without naming its scope or a law. The tax authority’s current pages could not be read for this review.
Official source: European Commission · eInvoicing in LithuaniaE-reporting · i.SAF
Mandatory for VAT payersLegal entities registered for VAT keep registers of incoming and outgoing VAT invoices and submit the data to VMI through i.SAF by the 20th day of the month after the tax period. The European Commission records no real-time VAT reporting system.
Official source: VMI · main obligations of VAT-registered legal entities (Internet Archive copy of 18 January 2025)
Timeline
-
Mandatory B2G e-invoicing
E-invoices became mandatory for public procurement contracts above and below EU thresholds, then through E. sąskaita.
Official source: European Commission · eInvoicing in Lithuania -
SABIS replaces E. sąskaita
The National Centre of Common Functions took over B2G invoice exchange in SABIS; there was no further transition period.
Official source: European Commission · eInvoicing in Lithuania -
Oral-agreement invoices in SABIS
Invoices under oral agreements had to go through SABIS whatever their amount.
Official source: NBFC · SABIS frequently asked questions
Peppol in Lithuania
- Directory participants
- 5,544
- Document families
- 9
Peppol Authority: OpenPeppol.
3 certified service providers based in Lithuania.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 5,502 participants
- 5,498 participants
- CrossIndustryInvoice5,218 participants
- ApplicationResponse136 participants
- 14 participants
- 4 participants
- 4 participants
- 3 participants
- 1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 | |
| 7 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 3 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 2 | |
| 1 | |
| 1 | |
| 3 | |
| 1 | |
| 6 | |
| 1 | |
| 1 | |
| 1 | |
| 2 | |
| 1 | |
| 1 | |
| 1 | |
| 10 | |
| 1 | |
| 3 | |
| 3 | |
| 4 | |
| 6 | |
| 37 | |
| 5 | |
| 4 | |
| 2 | |
| 7 | |
| 4 | |
| 2 | |
| 3 | |
| 32 | |
| 6 | |
| 4 | |
| 3 | |
| 4 | |
| 8 | |
| 2 | |
| 20 | |
| 8 | |
| 7 |
Registration dates in the current Directory snapshot.