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E-invoicing · Lithuania

Invoice automation for accounting firms in Lithuania

Mandatory B2G e-invoicing through SABIS and monthly i.SAF invoice reporting since 2016; a B2B mandate is targeted for 2028 but not yet law.

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Updated 29 September 2026. Lithuania is further along than most of the EU: invoices to the public sector have been electronic since 2017, and every VAT-registered business has reported the data of all its invoices to the tax authority monthly since 2016. Between businesses, e-invoicing is still voluntary, with a mandate targeted for 2028. This page sets out what applies today, what is planned, and what Invoreg does with Lithuanian invoices.

Is e-invoicing mandatory in Lithuania in 2026?

Only towards the public sector. Suppliers to public bodies have had to submit structured e-invoices since 1 July 2017, first through E.sąskaita and, since 1 July 2024, through its successor SABIS, run by the National Centre for Shared Services. From 1 January 2025 even invoices under verbal contracts go through SABIS. Foreign suppliers reach it through Peppol.

Between businesses there is no obligation. A supplier may send a structured e-invoice if the buyer agrees, and most supplier invoices reaching Lithuanian bookkeepers are still PDFs, scans and photos.

What is i.SAF and who has to file it?

Every VAT-registered entity, monthly, with no value threshold, since 1 October 2016. i.SAF is the register of issued and received VAT invoices, filed with VMI through the i.MAS system in the FR0600 XML format by the 20th of the following month, with a nil return when there were no invoices. A late or missing return costs about €200 for a first offence and €390 for a repeat within twelve months.

The register is generated from the invoice data held in the accounting software, which is why the way supplier invoices are posted matters more in Lithuania than in countries without such reporting.

When does the B2B mandate start?

The target is 1 January 2028. The European Commission's country factsheet records a national B2B e-invoicing tool under development, with a five-corner model in which invoices are exchanged between service providers and reported to SABIS. As of July 2026 the law had not been passed, and an earlier 2023 target had already slipped. Whatever the domestic date, ViDA fixes 1 July 2030 for digital reporting of intra-EU B2B transactions.

Which formats and platform does Lithuania use?

SABIS accepts Peppol BIS Billing 3.0, Peppol BIS CII, UBL 2.1 and EN 16931 invoices, with no national extension. A structured invoice that does not conform is rejected rather than fined, which delays payment. i.SAF is separate: an XML data return, not an invoice exchange.

Which VAT rates apply from 2026 and how does Invoreg map them?

21 % standard, and two reduced rates since 1 January 2026: 12 % for passenger transport, accommodation, restaurant and catering services and cultural and sports events, and 5 % for medicines, medical devices, books and printed publications. The 9 % rate was abolished by the 2026 budget adopted by the Seimas in June 2025, and district heating for homes returned to 21 %. Invoreg reads the rate on each line, so a supplier that charged 9 % in 2025 and 12 % in 2026 is coded correctly on both invoices, and maps each line to the tax code in your accounting system.

Can accounting firms in Lithuania email prospects?

Yes, to legal persons, since 22 April 2026. The amendment to Article 81 of the Law on Electronic Communications moved B2B electronic marketing to an opt-out model: a company may be contacted at its addresses, including named work addresses, without prior consent, provided every message carries a clear, free and easy way to opt out. Individuals still require prior consent, and GDPR applies to any personal data in the list. This matters for firms marketing their own services as much as for Invoreg.

What Invoreg handles in Lithuania today

  • Lithuanian VAT numbers in the LT + 9 or 12 digit format, checked on vendor records when a new supplier is created
  • 21 %, 12 % and 5 % VAT per line, plus exempt and zero-rated lines, and the 9 % rate on invoices dated before 2026
  • Invoices in Lithuanian and English, including scans and phone photos, with the per-line data that i.SAF returns are built from
  • Two Lithuanian accounting packages already connected, and bank reconciliation live for Lithuanian users
  • Duplicate flags across all a firm's client organisations, so a supplier invoice forwarded twice is caught before it is posted

Sources

Updated 2026-09-29

Compliance snapshot
Status
B2G mandatory; B2B targeted 2028
B2B mandate
Not yet — voluntary with buyer consent; a national B2B mandate is targeted for 1 January 2028 and not yet legislated
B2G mandate
Mandatory since 1 July 2017; via SABIS since 1 July 2024 (all public-sector invoices, including verbal-contract invoices from 1 January 2025)
Format
Peppol BIS Billing 3.0, UBL 2.1, EN 16931 (no national extension)
Platform
SABIS (National Centre for Shared Services), plus i.SAF monthly invoice-register reporting to VMI
VAT rates
21 % standard; 12 % and 5 % reduced from 1 January 2026 (the 9 % rate is abolished)
Common accounting systems
Zoho Books, Xero, QuickBooks Online, Sage, two Lithuanian packages already connected (ask us which)
Marketing email rules
Opt-out for legal persons since 22 April 2026 (Article 81, Law on Electronic Communications); prior consent still required for individuals

Questions accountants ask

For suppliers to the public sector, yes: every invoice to a public body has had to go through the state platform since 1 July 2017, and through SABIS since 1 July 2024. Between businesses it is still voluntary. What is mandatory for every VAT-registered business is i.SAF: reporting the data of all sales and purchase invoices to the tax authority each month, since 1 October 2016.

The working target is 1 January 2028, described in the European Commission's country factsheet, with a five-corner model that exchanges invoices peer to peer and reports them to SABIS. The law has not been passed and an earlier 2023 target slipped, so treat 2028 as the plan rather than a deadline. The fixed date is the EU one: ViDA's digital reporting for intra-EU B2B sales from 1 July 2030.

i.SAF is the monthly register of issued and received VAT invoices that every VAT payer files with VMI by the 20th of the following month, in the FR0600 XML format, with a nil return when there were none. The register is built from the invoice data in your accounting software, so the quality of what is posted there decides the quality of the return. Invoreg posts supplier invoices into your accounting software line by line with the VAT per line, which is the data i.SAF asks for.

21 % standard and, from 1 January 2026, the two reduced rates of 12 % (passenger transport, accommodation, catering, cultural and sports events) and 5 % (medicines, medical devices, books and printed publications), plus exempt and zero-rated lines. The old 9 % rate no longer exists, so invoices dated 2025 and 2026 from the same supplier can carry different rates; Invoreg reads the rate on each line rather than assuming one per vendor.