The main regulations in Lithuania are governed by the Public Procurement Act (Viešjų pirkimų ṛstatymas), which requires companies to issue electronic invoices to the government. Unlike other countries, in Lithuania B2B is not required, but companies have the option of voluntarily participating in the electronic invoicing system.
Upcoming dates for electronic invoicing in Lithuania:
· B2G (Business to Government) Date: in force since 2017.
· B2B (Business to Business) Date: Volunteer. Not required yet.
Features of electronic invoicing in Lithuania
> Model: It's a model centralized that uses the platform ESASKAITA/SABIS, which connects with Peppol both to receive and issue electronic invoices.
> Report: Lithuania also requires companies to submit electronic tax reports. It is done through the system i.Mas, which includes documents VAZ, SAF, and SAFT, essential for tax compliance. (Authority: Klaida - VMI)
> Exchange channel and technical specifications: in 2024, SABIS has replaced the previous system (ESASkaita) improving integration and efficiency in the process, connecting to Peppol.
> Format: the electronic invoice format in Lithuania can be UBL v2.1, Peppol BIS Billing 3.0 and files are also accepted XML.
>Archived: 10 years of electronic invoice custody
