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Is e-invoicing mandatory in Lithuania?
Summary
As in other EU countries, Lithuania has its own rules for e-invoicing. It is managed by the Ministry of Finance and the State Tax Inspectorate. More precisely, mandatory e-invoice obligations are introduced for B2G transactions (begun in July 2017). For other sectors, it is not mandatory, but it can be used.
Content
In 2019, Lithuania joined the PEPPOL network as a model of exchange in accordance with predefined rules and formats. In September 2023, the Ministry launched the eSaskaita tool for e-inviting, which is integrated with PEPPOL and can also be used by businesses in the private sector. But, B2B and B2C are not obliged to comply with e-invoking rules. For B2G rules, a special system known as Saskaita is introduced.
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