Structured einvoicing 2028 based on EU standard on eInvoicing (EN 16931)
Lithuania has started on the long road to introduce electronic invoicing for taxpayers.
This will be based on the EU standard on eInvoicing (EN 16931) and be aligned to the July 2030 VAT in the Digital Age intra-community supply obligations.
This will likely follow a 5-corner e-invoicing model, with taxpayers exchanging e-invoices directly, and then e-reporting to the SABIS platform to the government.
The Ministry for the Economy has started scoping in 2023 with a tender and project implementation plan. This will include a free service to supplement an API-based submission from EPRs and accounting system service of invoices covering:
- Submission of sales invoices
- Exchange with customers
The aim is to introduce the e-invoicing tool by September 2023.
eSaskaita electronic invoicing platform
Lithuania already has a centralised e-invoicing service for B2G invoicing, based on the PEPPOL standard. This has been in place since July 2017.
The EU will announce shortly an intra-community digital reporting requirement as part of its VAT in the Digital Age reforms.
Read more in our Lithuanian VAT guide.
