Lithuania

Lithuania combines mandatory B2G e-invoicing with a mature VAT data reporting system. Since 1 July 2017, suppliers to public bodies have had to invoice electronically, and since 2024 this runs through the SABIS platform, which replaced E. sąskaita. Separately, the i.MAS framework requires VAT-registered businesses to report invoice data to the State Tax Inspectorate (VMI) through i.SAF, with i.SAF-T and i.VAZ covering accounting and transport data.

This is data reporting, not an obligation to exchange structured invoices. B2B and B2C e-invoicing remain voluntary, and a PDF invoice sent by email is still legal between private companies. A national B2B e-invoicing mandate has been discussed, but none has been enacted or scheduled.

Suppliers invoicing Lithuanian central, regional and local contracting authorities must submit e-invoices, and public bodies must receive and process them. Foreign suppliers to Lithuanian public bodies can use Peppol for this purpose. Private B2B and B2C invoicing is not subject to an e-invoicing mandate.

Businesses may issue e-invoices voluntarily if the buyer agrees. Separately, VAT-registered businesses must report invoice data to VMI through i.SAF. Companies should not treat that tax reporting duty as the same thing as structured e-invoice exchange.

For public-sector customers, suppliers must submit invoices electronically through SABIS, either manually in the portal, by XML import, through a business application or via Peppol. Invoices follow the Peppol BIS Billing 3.0 invoice and credit note formats. A PDF alone is not a structured e-invoice for B2G purposes. For B2B, an invoice may be issued electronically only with the buyer's agreement.

The issuer must ensure the authenticity of origin and integrity of content, for example by using an electronic signature. For tax reporting, VAT-registered businesses generally submit i.SAF registers to VMI by the 20th of the following month, in XML according to the VMI schema. ERP systems should therefore support both Peppol-based B2G output and i.SAF data export.

SABIS is the central B2G platform. It accepts Peppol BIS Billing 3.0 invoices and credit notes in UBL and CII syntaxes, in line with the EN 16931 standard. Suppliers can reach it by portal, XML import, business-system integration or Peppol. The i.MAS system is separate. It uses VMI's XML schemas for i.SAF, i.SAF-T and i.VAZ, and it handles tax reporting rather than invoice delivery.

For B2B, there is no mandated format or platform. Peppol is available and encouraged, but optional. Because B2G invoices and tax reporting flow through different systems, Lithuanian compliance usually involves two separate data outputs from the same ERP.

For Lithuanian public-sector customers, HubBroker can generate Peppol BIS Billing 3.0 invoices and credit notes from your ERP data and deliver them through Peppol connectivity, so invoices reach SABIS without manual portal entry.

For tax reporting, our data transformation capabilities can help reshape ERP invoice data into the structure needed for VMI's i.SAF workflows, with the exact approach confirmed during scoping. Inbound supplier PDFs can be converted into structured data using IDP, and the same integration can serve Peppol trading partners in other countries.