🇱🇹 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 eSąskaita). B2B e-invoicing is voluntary but growing. The country is preparing for ViDA 2030 requirements.
| Date | Scope | Obligation |
|---|---|---|
| Jul 1, 2024 | B2G Transition | Migration from eSąskaita to SABIS begins |
| Sep 1, 2024 | B2G Mandatory | SABIS full mandatory for all B2G |
| Jan 1, 2025 | Verbal Contracts | SABIS mandatory for verbal contracts > €1000 |
| 2030 | B2B ViDA | Mandatory 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
- SABIS: General Account Administration Information System
- NBFC: National Centre for Common Functions (operator)
- 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 mokėtojo 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