Lithuania's e-invoice mandate: B2G today, B2B still open
Lithuania already requires e-invoices for public buyers and collects invoice data monthly through i.SAF, but no domestic B2B e-invoicing mandate has been enacted. Below: what is in force, the dates sources float, where they disagree, and how to test a file before it goes to a customer.
What is in force, and what is only planned
| Date | What changes |
|---|---|
| 1 Oct 2016 | i.SAF invoice reporting: VAT-registered businesses report invoice data monthly to the State Tax Inspectorate (VMI). This is reporting, not an e-invoice. |
| 1 Jul 2017 | B2G: sending, receiving and processing e-invoices is mandatory for public-sector buyers; from 1 Jul 2024 this runs through the SABIS platform. |
| 1 Jan 2028 (target) | Mandatory domestic B2B e-invoicing, based on EN 16931, as one source reads an EU factsheet. Not found enacted. |
| 1 Jul 2030 | EU ViDA: structured e-invoicing and digital reporting for cross-border intra-EU B2B. |
Where sources disagree: one guide says domestic B2B and B2C e-invoicing is voluntary with the buyer's consent and targets 2028; another says there are no plans for a mandatory B2B date before July 2030. Several pages are undated vendor or accountancy content, and the statute was not read. Confirm against VMI, the Ministry of Economy and Innovation and the legal register (e-tar.lt). A summary, not tax advice.
Which file counts
For B2G, Peppol-style EN 16931 invoices through SABIS. For B2B today, a PDF or paper invoice is still fine, and an e-invoice needs the buyer's agreement. Guides expect any future B2B format to build on EN 16931 with Peppol, but no Lithuanian B2B profile has been published.
What this checker does and does not cover
It applies EN 16931 and the Peppol BIS 3.0 rules it knows. It does not apply any Lithuanian rule, build or check an i.SAF file, or submit to SABIS. Treat a clean result as "passes the European and Peppol rules", not "accepted in Lithuania". If you sell to Lithuanian public bodies or to Latvian and Estonian customers (see Latvia and Estonia), a pre-send check on the EN 16931 core catches most rejections.
Test a file before you send it
Open the checker, drop your XML, and tick Also apply the Peppol BIS Billing 3.0 rules. It flags a wrong business process or specification identifier, a missing or malformed electronic address, arithmetic that does not add up, a missing tax reason on a 0% or exempt line, and VAT, IBAN and BIC typos, each with a rule ID and a fix (the rule reference). No account, nothing uploaded.
No invoice yet? The e-invoice creator turns a form into UBL or CII XML and checks it. Other countries: all side by side, Germany, France, Belgium, Poland, Croatia, Spain, Italy, the Netherlands, Romania, Greece, Bulgaria, Portugal, the UK, the UAE, India, Saudi Arabia, Malaysia, Hungary, Denmark, Estonia, Latvia, Slovakia, Slovenia, Serbia, Luxembourg, Malta, Norway, Czech Republic, or the EU e-invoicing mandate checker.
Common questions
When does Lithuania's B2B e-invoicing mandate start?
No domestic B2B e-invoicing mandate is in force and none was found enacted. Secondary sources describe a target of 1 January 2028 based on an EU factsheet, while others say nothing is planned before the EU ViDA date of 1 July 2030 for cross-border B2B. B2G e-invoicing has been mandatory since 1 July 2017 and runs through the SABIS platform. These are vendor and secondary sources, so confirm with the State Tax Inspectorate (VMI) and the Ministry of Economy and Innovation. This is a summary, not advice.
Does Lithuania's i.SAF count as an e-invoice?
No. i.SAF is monthly reporting of VAT invoice data to the State Tax Inspectorate, in force since 2016 for VAT-registered businesses. It reports invoice data after the fact; it is not a structured invoice sent to the customer. This checker does not read or build i.SAF files.
Which invoice format would Lithuania use?
Vendor guides expect EN 16931 (UBL or CII) with Peppol, as for B2G today, but no domestic B2B profile has been published. This checker reads JSON, UBL, CII and Factur-X PDFs and has a Peppol BIS 3.0 option; it does not apply any Lithuanian rules.
How do I check a Lithuanian invoice before sending it?
Drop the file into the checker and tick the Peppol option. It tests identifiers, electronic addresses, totals and tax breakdown arithmetic, and VAT, IBAN and BIC typos, each with a rule ID and a fix. Nothing is uploaded when you use the page. It is an offline observation, not an access point's or SABIS acceptance and not legal advice.
Open the E-invoice Preflight checker to validate your own invoice file.
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