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e-invoicing in Lithuania

Lithuania

Regional spotlight

Formats? Mandates?
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  • Overview of B2G, B2B and B2C e-invoicing in Lithuania.
  • Key formats, networks and channels you may need to support.
  • High-level regulatory and compliance considerations.

Lithuania was one of the early adopters of e-invoicing in the public sector: B2G e-invoicing has been mandatory since July 2017, with invoices delivered to public authorities through the national SABIS platform, which replaced E.sąskaita in 2024. VAT payers also report their invoice data monthly to the State Tax Inspectorate (VMI) through the i.SAF register. There’s no national B2B e-invoicing mandate yet, but the EU’s VAT in the Digital Age — an EU initiative to modernize VAT reporting through mandatory e-invoicing and real-time digital reporting across member states initiative will require e-invoicing for intra-EU B2B transactions from July 2030. Maventa supports registering Lithuanian companies today, with identity verification and Peppol registration coming in autumn 2026.

Lithuanian company registration is currently open to selected partners. Contact Maventa Support to set this up for Lithuanian companies in your ERP.

Lithuanian company account registration

When registering a new Lithuanian company via the API, the legal entity code (juridinio asmens kodas) must be used as the company identifier.

Identifier Description Format Validation
Legal entity code Lithuanian legal entity identifier (LT:LEC), issued by the State Enterprise Centre of Registers 111963319 Structural validation: 9 digits and check digit
VAT number Lithuanian VAT identifier (LT:VAT), derived from the legal entity code by adding the LT prefix LT111963319 Validated via VIES

Maventa derives the VAT number automatically from the legal entity code and checks it against VIES, so there’s no need to provide it separately. For the full list of identifiers per country, see companies and settings.

Identity verification Autumn 2026

Before Maventa can send and receive invoices on behalf of a Lithuanian company, the company’s identity must be verified. Identity verification for Lithuanian companies is coming in autumn 2026. Once it’s in place, verified companies can register to receive invoices from the Peppol network.

Sending in Lithuania

Supported delivery channels in Lithuania

For B2B and B2G, sending in Lithuania is supported in the following priority order: through Maventa’s internal network and via the Peppol network. If electronic delivery is not possible, email and postal delivery (printing) serve as fallback options. Printing is handled in Finland, and all postal deliveries are sent from Finland.

Lithuanian public authorities receive e-invoices through SABIS, the national platform that is connected to the Peppol network. B2G invoices sent through Maventa are delivered to SABIS over Peppol.

For consumers (B2C), Maventa enables delivery through email or print.

Sending format over Peppol

Invoices to Lithuanian recipients are sent as Peppol BIS Billing 3.0, one of the formats SABIS accepts for B2G invoices.

Receiving in Lithuania

Lithuanian companies that have activated e-invoice receiving can receive invoices through Maventa’s internal network. Peppol registration, which enables receiving from the Peppol network, is coming in autumn 2026.

Receiving addresses for Lithuanian companies

Address Type Description Example address Activation Requirement
Peppol address Official identifier for the Peppol network. Uses the legal entity code with scheme 0200. Autumn 2026 0200:111963319 Created when the company registers to receive from Peppol

Scanning

Scanning via the AutoScan solution will be available in Lithuania from autumn 2026.

For step-by-step instructions on enabling receiving and, once available, registering for Peppol and setting up scanning, see the invoice receiving integration guide.

e-invoicing formats used in Lithuania

Format Standard Notes
Peppol BIS Billing 3.0 EN16931 Used for B2G invoicing through SABIS and the expected standard for B2B
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