Summary

• B2G mandate: Lithuania has a mandatory Business-to-Government (B2G) eInvoicing regime in place. Since 1 July 2017, all suppliers participating in public procurement contracts are required to submit structured electronic invoices through the national E-Invoice system, managed by the Centre of Registers. This system ensures compliance with the European eInvoicing standard EN 16931 and transposes the Directive 2014/55/EU. Public sector entities must receive and process these eInvoices electronically. Businesses supplying goods or services to public authorities are encouraged to issue structured eInvoices compliant with the European standard EN 16931, because this guarantees that public authorities must accept these eInvoices.
• B2B and B2C mandates: There are no current business-to-business (B2B) or business-to-consumer (B2C) eInvoicing mandates. It is optional, contingent on mutual business agreements, and aligned with Directive 2014/55/EU.
• eInvoicing standard: The European eInvoicing standard (EN 16931) has been adopted in Lithuania by public authorities. All public contracting authorities in Lithuania are required to accept and process electronic invoices that comply with the European Standard for eInvoicing for all public procurement contracts above EU Public Procurement thresholds [2]. Private suppliers are not legally required to issue eInvoices under EN 16931.
• Operating model for B2G eInvoicing: In Lithuania, businesses currently use a system called SABIS to send electronic invoices to public sector institutions. This system is connected to the Peppol network and supports standard invoice formats such as the European eInvoicing standard (EN 16931).
• Use of CIUS and Extensions: Lithuania does not apply any national Core Invoice Usage Specifications (CIUS) or additional extensions beyond the European standard (EN 16931).
• VAT Real-time reporting system: No real-time reporting system for eInvoicing is available. 
• Monitoring mechanism: Lithuania has no mechanism to monitor eInvoicing developments.

Highlights

The transition to the SABIS platform from July 2024 marks a significant leap for Lithuania, as this change mandates that all B2G invoices be submitted electronically, streamlining processes and ensuring compliance with EU eInvoicing standards without an overlap period.

Legislation

B2G

Lithuania requires businesses to send electronic invoices when working with public sector institutions. This rule has been in place since 1 July 2017, based on the Law on Public Procurement and applies to all public procurement contracts below and above EU Public Procurement thresholds. All public authorities—national, regional, and local—must receive and process eInvoices through the national platform SABIS, which is connected to the Peppol network and follows the European eInvoicing standard (EN 16931). Businesses can use any service provider to send eInvoices, as long as the invoices meet the European standard. Public institutions are responsible for receiving and handling these invoices through the SABIS system.

B2B

There is no business-to-business (B2B) mandate. 

B2C

There is no business-to-consumer (B2C) mandate. 

Status on the implementation of the European eInvoicing standard

The project eInvoicing cross-border Lithuania (implemented between September 2017 and June 2019), partially financed by Connecting Europe Facility (CEF) and monitored by the Innovation and Networks Executive Agency (INEA), enabled Lithuania to establish a national four-corner model infrastructure and to fully comply with the eInvoicing Directive.  The eInvoicing implementation and conformity to the European standard in the public sector is mandatory since 2017. This obligation applies to public entities at all levels, below and above the threshold as stated in the Directive. The Lithuanian eInvoicing portal was adapted to enable the reception and processing of EN-compliant eInvoices.  

 Operating model for eInvoicing

Since 2017, Lithuania has required businesses to send electronic invoices when working with public sector institutions. These invoices are submitted through a central platform called SABIS (Sąskaitų administravimo bendroji informacinė sistema), which replaced the previous system, eSąskaita, in September 2024. SABIS is connected to the Peppol network and supports standard formats like Peppol BIS Billing 3.0 and CII, making it easier to send and receive invoices across borders.

All invoices to public institutions must be submitted through SABIS, either via the online portal, through API integration, or using Peppol. There is no transition period—SABIS is now the only accepted system for B2G eInvoicing in Lithuania. The platform is managed by the National Centre for Shared Services, and the Ministry of Finance oversees its implementation. This centralized model ensures that all public sector invoices are processed in a consistent, secure, and efficient way.

Use of Core Invoicing Usage Specifications (CIUS) at national level 

There is no national CIUS or additional extensions.

VAT Real-time reporting system

Currently, there is no real-time reporting system in Lithuania.

Monitoring mechanism

There is no monitoring mechanism for eInvoicing in Lithuania.

Next steps

To comply with the VAT in the Digital Age (ViDA) legislation, the first planned changes are expected to take effect from 2025, with mandatory eInvoicing targeted for 1 January 2028.

[1] The European Standard on EU law sets minimum harmonised rules for tenders whose monetary value exceeds a certain amount and which are presumed to be of cross-border interest. More information can be found via: https://single-market-economy.ec.europa.eu/single-market/public-procurement/legal-rules-and-implementation/thresholds_en [2] Ibid. 1

VERIFIED

Last updated:  Aug 14, 2025 17:14