Requirements
In Lithuania, e-invoicing is currently not yet mandatory for everyone, but taxpayers can voluntarily issue invoices in electronic form. However, companies in the B2G sector have been obliged to issue their invoices electronically since July 2017.
Those who practice e-Invoicing need to keep the following in mind:
Since 2019, Lithuania has also made further developments in e-invoicing. E-invoicing has been improved within the framework of public administrations and their suppliers at different levels of development.
The Lithuanian public platform eSaskaita, which is the central hub for sending and receiving e-invoices, has been part of the PEPPOL network since April 18, 2019, promoting the interoperable standard “PEPPOL UBL” (Universal Business Language). This format represents a form of the well-known XML schema. However, the traditional XML format will continue to be recognized.
In addition to the introduction of electronic invoicing, Lithuania has additionally initiated electronic tax compliance. This tax management system, i.MAS, consists of three subsystems:
VAZ
Bills of lading and other goods transport documents issued must be reported on a monthly basis.
SAF
Information on invoices issued and received must also be provided on a monthly basis.
SAFT
When examining the documents, an electronic tax audit file must be submitted, if requested by the tax authority.
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Muzaffer Havcarci
INPOSIA e-Invoicing-Specialist
