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.

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 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 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.