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E-Invoicing & ViDA Mandate Tracker
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LT
Lithuania e-invoicing
EU · SABIS (B2G, Peppol-connected) + monthly i.SAF reporting → ViDA
Last updated September 23, 2026
B2G is mandatory over Peppol; no domestic B2B mandate is confirmed ahead of ViDA.
Live now
Se aplica a
B2G
July 1, 2030
Próximo plazo de fase
B2G live via SABIS · ViDA 1 Jul 2030
¿Me aplica?
Dos preguntas. La regla del establecimiento permanente es donde la mayoría de las empresas extranjeras se equivocan.
Is your business established in Lithuania (registered office, branch or fixed establishment)?
Do you make intra-EU B2B supplies involving Lithuania?
Lithuania: likely outside the issuing mandate — watch e-reporting / cross-border
VAT registration or trading alone, without a fixed establishment, usually keeps you outside Lithuania's issuing obligation — but you may still face e-reporting or need to receive structured e-invoices. Confirm your establishment status.
Not in scope for Lithuania
With no establishment and no registration or trade in Lithuania, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into Lithuania.
Lithuania: no domestic mandate yet — ViDA applies from July 2030
Lithuania has no confirmed domestic B2B mandate, but ViDA makes structured e-invoicing and digital reporting mandatory for intra-EU B2B from 1 July 2030. Build EN 16931 / Peppol capability now.
No e-invoicing mandate applies in Lithuania today
No domestic B2B e-invoicing mandate applies in Lithuania at present (B2G may already require it). Keep an eye on national legislation and the 2030 ViDA date.
Fases y a quién afectan y cuándo
Una sola fecha oculta todo el despliegue. Esta es la secuencia completa.
1 October 2016
i.SAF invoice-register reporting
VAT payers submit registers of issued and received invoices monthly (by the 20th) via i.MAS.
Done
1 July 2017
B2G (SABIS since 2024)
B2G e-invoicing mandatory since 1 July 2017 under the Law on Public Procurement; runs via SABIS, which replaced E. sąskaita in September 2024.
Done
1 July 2030
ViDA — intra-EU B2B
Structured e-invoicing and digital reporting become mandatory for intra-EU B2B transactions under ViDA.
Next
1 January 2035
Domestic alignment
Any domestic regime must align with the EU standard by 2035.
Future
Los datos técnicos
Las normas, el ámbito y las fechas que definen el mandato, de un vistazo.
Ámbito de operaciones
B2G
Modelo
SABIS (B2G, Peppol-connected) + monthly i.SAF reporting → ViDA
Formatos
Peppol BIS Billing 3.0 (UBL) or CII – EN 16931
Región
EU
ESTADO
Live now
Ámbito
Suppliers under public contracts must invoice via SABIS (which replaced E. sąskaita in 2024). All VAT payers file i.SAF registers of issued and received invoices by the 20th of the following month via i.MAS. A SABIS-based domestic B2B model has been scoped but no law or date has been set; EY reports no plans before July 2030.
Sanciones y periodo de gracia
No domestic B2B penalty regime yet.
Fuentes
Official sources checked on 21 September 2026:
- VMI – Submission and correction of VAT invoice register data (i.SAF, by the 20th)
- NBFC – Updated schedule for switching from E. sąskaita to SABIS (full operation 1 Sep 2024)
- SABIS – About the system (mandatory B2G invoice exchange via SABIS)
- European Commission – eInvoicing in Lithuania (country factsheet)
Preguntas frecuentes
¿Qué es el mandato de facturación electrónica en este país?
B2G is mandatory over Peppol; no domestic B2B mandate is confirmed ahead of ViDA.
¿Cuándo pasa a ser obligatoria la facturación electrónica en este país?
Status: Live now. Next key date: B2G live via SABIS · ViDA 1 Jul 2030 (July 1, 2030).
¿Quién debe cumplir con la facturación electrónica en este país?
Suppliers under public contracts must invoice via SABIS (which replaced E. sąskaita in 2024). All VAT payers file i.SAF registers of issued and received invoices by the 20th of the following month via i.MAS. A SABIS-based domestic B2B model has been scoped but no law or date has been set; EY reports no plans before July 2030.
¿Qué formato de factura electrónica se exige en este país?
Peppol BIS Billing 3.0 (UBL) or CII – EN 16931. Model: SABIS (B2G, Peppol-connected) + monthly i.SAF reporting → ViDA.
¿Cuáles son las sanciones por incumplimiento en este país?
No domestic B2B penalty regime yet.
Latest e-invoicing coverage – Lithuania
Noticias, guías y resoluciones etiquetadas para este país.
Read the full Lithuania guide
El análisis completo de VATabout: legislación, elección de plataforma y detalles de declaración.
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