E-invoicing in Lithuania is only mandatory for B2G transactions. Since 1 July 2017, all contracting authorities are required to receive and process e-invoices from suppliers. From 1 July 2024, these must be submitted via the SABIS platform.

B2B and B2C transactions are not mandatory however businesses are encouraged to adopt Peppol for efficiency and to prepare for possible future mandates.

SABIS (State-level e-invoicing information system) is Lithuania’s central e-invoicing platform for B2G transactions. It:

- Ensures compliance with EU Directive 2014/55/EU
- Accepts invoices in Peppol BIS Billing 3.0
- Offers multiple submission options (portal, file upload, API, Peppol)
- Validates invoices against technical, semantic, and business rules

The Ministry of the Economy and Innovation of the Republic of Lithuania is responsible for SABIS.

i.MAS is Lithuania’s electronic tax administration system, which includes several modules for reporting invoices and transport documents:

- i.SAF: Reporting of VAT invoices to the tax authority

- i.VAZ: Reporting of transport documents for goods

- i.SAF-T: Standard audit file for tax (detailed accounting and tax data for large taxpayers)

On 1 October 2016, the use of i.SAF (for invoice reporting) and i.VAZ (for transport documents) became mandatory in Lithuania. On 1 January 2020, i.SAF-T reporting became mandatory for companies with an annual turnover exceeding €45 million.

Yes. SABIS is fully connected to the Peppol network, which means that foreign suppliers with a peppol access point can submit e-invoices directly to Lithuanian contracting authorities. This ensures cross-border interoperability and makes it straightforward for non-resident businesses to comply with Lithuanian B2G invoicing rules.

Invoices must be archived for a period of seven years. Companies may store these invoices abroad, but only within the European Union or in countries with which Lithuania has a mutual administrative assistance agreement in tax matters. During the entire retention period, invoices must remain authentic, legible, and easily accessible to auditors or tax authorities on request.

Every invoice submitted to SABIS goes through three layers of validation. First, the system checks that the XML structure is technically correct. Second, it verifies that the data complies with the European norm EN 16931 (semantic validation). Finally, business rules are applied, such as ensuring VAT totals are consistent and due dates are valid. If an error is found, the invoice is rejected, and the supplier receives a feedback message to make corrections.

Once an invoice has passed validation, SABIS automatically routes it to the relevant public authority. Suppliers receive an electronic delivery confirmation, and when invoices are submitted via Peppol, an additional message level response is provided. This ensures suppliers always know whether an invoice has been successfully delivered or if further action is required.

Yes, but not directly. While SABIS handles the transmission of invoices to public entities, Lithuania’s tax authority operates a separate system called i.MAS. Within i.MAS, modules such as i.SAF and i.VAZ collect VAT invoice and transport document data for tax reporting purposes.

At present, B2B and B2C e-invoicing in Lithuania remain voluntary. However, expansion is very likely. The government has already invested in SABIS, a centralised platform that has been designed to scale beyond B2G. In addition, the EU’s VAT in the Digital Age (ViDA) initiative proposes mandatory digital reporting and cross-border e-invoicing across all member states. Therefore, ViDA will require Lithuania to extend structured e-invoicing to B2B transactions, both domestic and cross-border.