B2B e-invoicing is voluntary in Lithuania, and invoice data is reported through i.SAF. A 2028 B2B target is not legislated, and sources also mention 2030. B2G has been mandatory since 2017.
| Size band | Receive since | Issue from |
|---|---|---|
| All businesses (no turnover threshold) | No mandate today | proposed Source: internal research · 15 Oct 2026 · verified 16 Oct 2026 · secondary unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items |
Verified:
Scope: No B2B receiving obligation
B2B e-invoicing target, not legislated
Sources differ between 2028 and 2030.
Small-business regime: Not applicable (no B2B mandate)
Must receive e-invoices: no · Must issue e-invoices: no
No B2B e-invoicing obligation applies. The research does not describe a Lithuanian small-business VAT regime.
Post-audit (decentralised, no clearance)
Platform: None for B2B
Post-audit model with invoice data reporting through i.SAF; B2B e-invoicing is voluntary.
| Channel | Kind | Required | Notes |
|---|
No accreditation · Required: no
No B2B mandate in force and therefore no vendor accreditation. Source: internal research · 15 Oct 2026 · verified 16 Oct 2026 · secondary unverified
We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.
Receiving duty: No mandate today none Source: internal research · 15 Oct 2026 · verified 16 Oct 2026 · secondary unverified
We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.
Public-sector e-invoicing since law Source: internal research · 15 Oct 2026 · verified 16 Oct 2026 · secondary unverified
We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
SABIS (noted for 2024 in the research; exact role not captured)
Mandatory since 2017. Formats were not captured.
Corporate buyers on SAP Business Network, Coupa, Tungsten or Basware: see Integrations.
no date yet law Source: internal research · 15 Oct 2026 · verified 16 Oct 2026 · secondary unverified
We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.
Invoice data reporting through i.SAF.
The start date of i.SAF was not captured.
Retention period: 10 years Source: Seimas of the Republic of Lithuania (e-seimas) · 1 May 2025 · verified 16 Oct 2026 · official unverified
We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
The period starts: VAT: invoice issue date
Rivilė · B1.lt · Centas · Finvalda
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Check my obligationsWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.