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🇱🇹 Lithuania - E-Invoicing Specifications

Status: 🟢 B2G Active | 🔴 B2B Voluntary | 🟡 ViDA 2030 Authority: State Tax Inspectorate (VMI) Platform: SABIS (replaced eSąskaita)

1. Context & Overview

Lithuania has mandatory B2G e-invoicing via the SABIS platform since September 2024 (replacing eSÄ…skaita). B2B e-invoicing is voluntary but growing. The country is preparing for ViDA 2030 requirements.

DateScopeObligation
Jul 1, 2024B2G TransitionMigration from eSÄ…skaita to SABIS begins
Sep 1, 2024B2G MandatorySABIS full mandatory for all B2G
Jan 1, 2025Verbal ContractsSABIS mandatory for verbal contracts > €1000
2030B2B ViDAMandatory e-invoicing under ViDA directive

2. Technical Workflow

flowchart TD
    S["Invoicerr (Supplier)"] -->|1. Peppol BIS 3.0 / CII| SABIS[SABIS Platform]
    
    subgraph "B2G Flow"
    SABIS -->|"2. Processing"| PE[Public Entity]
    SABIS -->|"3. Archive"| NBFC[National Centre for Common Functions]
    end
    
    subgraph "Integration Layer"
    NBFC <-->|4. FABIS| ERP[ERP Systems]
    NBFC <-->|5. CVP IS| Procurement[Public Procurement System]
    end
    
    PE -->|"6. Status Update"| SABIS
    NBFC -.->|Audit Access| VMI[State Tax Inspectorate]

🧱 Key Components

  1. SABIS: General Account Administration Information System
  2. NBFC: National Centre for Common Functions (operator)
  3. Peppol Integration: International interoperability

3. Data Standards & Formats

A. Accepted Formats

  • Peppol BIS Billing 3.0 (mandatory for B2G)
  • Peppol BIS Billing CII Invoice
  • UBL 2.1 syntax

B. Critical Data Fields

  • PVM mokÄ—tojo kodas: Lithuanian VAT ID
  • Company Code: Registration number
  • SABIS Account: Platform identifier

4. Business Model

  • B2G Clearance: Invoice validation through SABIS
  • B2B Post-Audit: Voluntary, no clearance required
  • Digital Archive: 10-year storage via SABIS

5. Implementation Checklist

  • SABIS Registration: Register for SABIS platform access
  • Peppol Setup: Obtain Peppol access point
  • Peppol BIS 3.0: Implement mandatory format
  • ERP Integration: Connect to FABIS/DBSIS systems
  • Archive Configuration: Set up 10-year storage

6. Resources