E-invoicing in Lithuania

Lithuania operates mandatory e-invoicing for public sector transactions.

Suppliers issuing invoices to public authorities must comply with Lithuanian e-invoicing requirements, which are aligned with the EU e-invoicing Directive (2014/55/EU).

• E-invoices submitted to contracting authorities must comply with the European standard (EN 16931).
• Invoices are typically submitted via Lithuania’s national e-invoicing platform (eSąskaita) or other approved public procurement systems.
• Public sector entities are required to accept compliant structured e-invoices.

Paper invoices are generally not accepted in public procurement contexts covered by the directive.

Lithuania does not currently operate a real-time invoice clearance system.

• B2B invoices must comply with Lithuanian VAT invoicing rules and the EU VAT Directive.
• Invoices may be issued in paper or electronic format, provided authenticity of origin, integrity of content, and readability are ensured.
• There is no mandatory real-time transmission of invoice data to the State Tax Inspectorate (Valstybinė mokesčių inspekcija – VMI) at the time of issuance.

However, invoice data must be included in monthly digital reporting under Lithuania’s i.MAS system (i.SAF).

Invoices issued to private individuals are subject to standard Lithuanian VAT invoicing requirements.

• Simplified invoices may be issued for lower-value transactions.
• There is no real-time reporting obligation for B2C invoices.
• Retail transactions are typically documented through fiscal cash register systems, where required.

Relevant invoice data must be captured in accounting systems and reported through i.SAF where applicable.

Lithuania does not operate a continuous transaction control (CTC) or real-time invoice clearance model.

However, Lithuania has implemented structured electronic reporting through the i.MAS (Smart Tax Administration System).

Under i.MAS:

• VAT-registered businesses must submit monthly invoice register data (i.SAF) in SAF-T XML format.
• Domestic goods movements above certain thresholds must be reported via i.VAZ.
• Upon request, businesses may be required to submit a full SAF-T file (i.SAF-T) containing detailed accounting data for audit purposes.

Invoice data is not validated prior to issuance, but VMI uses submitted data for cross-checking, compliance monitoring, and VAT audit risk analysis.

Failure to comply with VAT invoicing or i.MAS reporting obligations may result in:

• Monetary penalties
• Interest on unpaid VAT
• Administrative fines for incorrect, incomplete, or late SAF-T submissions
• Increased audit activity by the State Tax Inspectorate (VMI)

While Lithuania does not operate a strict real-time clearance regime, digital reporting through i.MAS provides the tax authority with significant transaction-level visibility. Accurate invoicing and timely electronic reporting are essential to maintain VAT compliance.