e-Invoicing in Lithuania [2025 Requirements]

Lithuania is on the Road to E‑invoicing

Lithuania has a B2G mandate and implemented a PEPPOL-based solution integrated with eSaskaita. While the country's B2G sector follows the centralized CTC model, Lithuania applies post-audit for business transactions.

On April 18, 2019, Lithuania launched an e-invoicing module for the new national e-invoice standard. This module will enable contracting authorities and entities to receive and process electronic invoices compatible with EN (European Norm).

The central platform responsible for receiving and sending electronic invoices in Lithuania is eSaskaita. It managed relationships between suppliers and public institutions. Since 2019, it has also been possible to use the PEPPOL network, with connections to the government platform made via PEPPOL-accredited service providers. Starting July 1, 2024, providers and recipients of invoices began the transition to the General Information System for Accounts Administration (SABIS), which will replace the currently operating eSaskaita. The transition period lasted two months – ending on August 31, 2024. Additionally, all invoices based on verbal contracts, regardless of their amount, must be submitted to the SABIS portal starting January 1, 2025.

Archiving requirements for e‑Invoicing in Lithuania

As a rule, invoices should be stored for 10 years from the date of issuance. They can be stored either electronically or in paper form, provided that the authenticity of origin, immutability, and readability are ensured.

What is the required format of an e-invoice

PEPPOL BIS 3.0
UBL 2.1
XML

Platform

The B2G eSaskaita platform (PEPPOL compatible) was replaced by a SABIS platform in September 2024.

Invoice mandate model

Invoice type B2B: Post-audit
Invoice type B2G: Post-audit

Acts / Government sites

Ministry of the Economy

Comarch’s role

In addition to being a PEPPOL Access Point and Service Metadata Publisher, Comarch monitors developments related to a potential B2B mandate.

1. Legal compliance
Full compliance with the latest data exchange regulations and modern data transfer standards
2. Digitization
Applying new technologies and IT solutions in order to streamline workflows and automate activities and procedures
3. Individual approach
Tailor-made solutions based on processes specific to each company – own road map and a suitable pace of changes
4.Security
Highest level of security for all sensitive and important company data

Achieve Global e-Invoicing Compliance with Comarch

Make sure your business meets international standards with the Comarch e-Invoicing platform, trusted in more than 60 countries. Enjoy hassle-free integration and continuous compliance updates.

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