Facebook pixel
VATabout
Français

TOOLS · Tracker

E-Invoicing & ViDA Mandate Tracker

The deadline, format, and obligation for every country with an active or upcoming e-invoicing mandate — in one place, updated as rules change. No sign-up.

FREE · NO SIGN-UP

← Tous les mandats

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

S'applique à

B2G

July 1, 2030

Prochaine échéance de phase

B2G live via SABIS · ViDA 1 Jul 2030

Suis-je concerné ?

Deux questions. La règle de l'établissement stable est là où la plupart des entreprises étrangères se trompent.

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.

Phases et calendrier : qui est concerné et quand

Une seule date masque tout le déploiement. Voici la séquence complète.

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

Les faits techniques

Les normes, le champ d'application et les dates qui définissent le mandat, en un coup d'œil.

Champ d'application

B2G

Modèle

SABIS (B2G, Peppol-connected) + monthly i.SAF reporting → ViDA

Formats

Peppol BIS Billing 3.0 (UBL) or CII – EN 16931

Région

EU

STATUT

Live now

Champ d'application

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.

Sanctions et période de tolérance

No domestic B2B penalty regime yet.

Questions fréquentes

Qu'est-ce que le mandat de facturation électronique dans ce pays ?

Description de l'image

B2G is mandatory over Peppol; no domestic B2B mandate is confirmed ahead of ViDA.

Quand la facturation électronique devient-elle obligatoire dans ce pays ?

Description de l'image

Status: Live now. Next key date: B2G live via SABIS · ViDA 1 Jul 2030 (July 1, 2030).

Qui doit se conformer à la facturation électronique dans ce pays ?

Description de l'image

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.

Quel format de facture électronique est requis dans ce pays ?

Description de l'image

Peppol BIS Billing 3.0 (UBL) or CII – EN 16931. Model: SABIS (B2G, Peppol-connected) + monthly i.SAF reporting → ViDA.

Quelles sont les sanctions en cas de non-conformité dans ce pays ?

Description de l'image

No domestic B2B penalty regime yet.

Read the full Lithuania guide

L'analyse approfondie complète de VATabout : législation, choix de plateforme et détails de déclaration.

Lire le guide →

✉

Gardez une longueur d’avance sur les changements en matière de TVA.

Don't miss crucial VAT developments that could impact your business or practice.