eInvoicing in Lithuania

B2G E-Invoicing Mandate: Lithuania mandates that businesses issue electronic invoices for transactions with public sector institutions since July 1, 2017, using the SABIS platform, which connects to the Peppol network and complies with the European e-Invoicing standard (EN 16931).
No B2B or B2C Mandates: There are currently no legal requirements for businesses to use electronic invoices in B2B or B2C transactions; such use remains optional and contingent upon mutual agreements between parties.
System Integration and Compliance: The SABIS platform, which is the only accepted system for B2G invoicing, supports various standard formats and ensures consistent processing of public sector invoices. However, Lithuania does not have a real-time reporting system for e-invoicing nor a national Core Invoice Usage Specification (CIUS).

Lithuania – eInvoicing Timeline

Year	Milestone
2017	Mandatory B2G eInvoicing introduced for all public procurement contracts via the national platform (eSąskaita)
2019	Completion of EU-funded cross-border eInvoicing infrastructure project
2024	Transition from eSąskaita to SABIS (new national eInvoicing platform)
2025	SABIS fully operational; all B2G invoices must be submitted electronically via SABIS
2028	Planned start of mandatory B2B eInvoicing under ViDA alignment

Lithuania – E-Invoicing & E-Reporting Mandates (2025)

Transaction Type	Established Entities in Lithuania	Non-Established Entities in Lithuania
B2G	✅ Mandatory via SABIS platform	✅ Mandatory if participating in public procurement
B2B	❌ Not mandatory	❌ Not mandatory
B2C	❌ Not mandatory	❌ Not mandatory
E-Reporting	❌ No real-time VAT reporting	❌ No real-time VAT reporting

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E-invoicing