E-Invoicing Country

Lithuania

Live

Live since January 2025

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Mandate Overview

The mandate

Lithuania operates the E-saskaita platform for B2G e-invoicing, mandatory for all public-sector suppliers since January 1, 2025 under the amended Public Procurement Act. The Ministry of Finance and the State Tax Inspectorate (VMI) confirmed in 2025 that B2B mandatory e-invoicing is scheduled for 2027, building on the same Peppol BIS 3.0 backbone and the i.SAF/i.VAZ real-time data exchange infrastructure already operational for VAT reporting.

Timeline

Key milestones

2017
Jan 1, 2017
  • i.SAF and i.VAZ real-time VAT and transport data reporting launches

2025
Jan 1, 2025
  • B2G e-invoicing mandatory through E-saskaita platform

2027
Jan 1, 2027
  • B2B mandatory e-invoicing planned under State Tax Inspectorate roadmap

2030
Jul 1, 2030
  • EU ViDA cross-border structured e-invoicing and DRR take effect

Flowie Coverage

How Flowie supports Lithuania

Flowie operates as a Peppol-accredited Service Provider with E-saskaita connectivity for B2G flows. i.SAF VAT data export and i.VAZ transport-document reporting are built into the platform.

FAQ

Common questions

Is B2B e-invoicing mandatory in Lithuania today?

Not yet. B2G is mandatory since January 1, 2025 through E-saskaita. B2B mandatory e-invoicing is planned for 2027 per the State Tax Inspectorate roadmap. i.SAF and i.VAZ continuous transaction reporting have been operational since 2017.

What format will the B2B mandate use?

Peppol BIS 3.0 is the State Tax Inspectorate's stated direction, building on the E-saskaita infrastructure already used for B2G. Final CIUS and clearance design will be confirmed in the 2026 implementation regulation.

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