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Electronic invoicing and e-Reporting in Lithuania

In Lithuania, electronic invoicing has been mandatory in the public sector (B2G) for several years and is now set to make the leap into the private sector (B2B).

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Characteristics of Electronic Invoicing in Lithuania

Lithuania continues to digitalize its tax and public procurement systems with a framework that integrates electronic invoicing and electronic tax reporting.

All electronic invoices sent to public entities must be transmitted through the SABIS platform (Sąskaitų administravimo bendroji informacinė sistema). This system centralizes the reception and validation of e-invoices, replacing the e.sąskaita portal and ensuring interoperability with the Peppol network.

Within the B2B realm, the use of e-invoicing remains voluntary under a post-audit model, although adoption is growing as part of the country’s modernization strategy and preparation for future mandates.

Mandate

Electronic invoicing in the B2G domain has been mandatory since 2017. 

  • Since July 1, 2017, all contracting authorities must be able to receive and process e-invoices. 
  • Since July 1, 2024, all invoices to public bodies must be sent via SABIS (portal, API, or Peppol).

Invoice Format

The accepted formats for B2G invoices are:

  • Peppol BIS Billing 3.0 (Invoice and Credit Note)
  • Peppol BIS Billing CII Invoice

Electronic Signature

Not mandatory, but some administrations or private sectors may require it as an additional authentication measure.

Archiving

Electronic invoices must be archived for 10 years as a general rule.

Get ahead of new mandates

Check the global compliance calendar and discover when e-invoicing and e-reporting regulations come into effect in each country.
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e-Reporting Characteristics in Lithuania: System i.MAS: i.SAF, i.VAZ e i.SAF-T (SAF-T)

The i.MAS system (i.Mokesčių administravimo sistema, Lithuania’s Electronic Tax Administration System) has been mandatory since October 1, 2016. Lithuania implemented i.MAS to optimize tax control, facilitate taxpayer compliance, and increase tax revenue. This digital reporting framework places the Lithuanian Tax Authority (VMI) in a leading position in business operations oversight and ensures greater tax transparency.

The i.MAS framework is composed of several subsystems:

i.SAF: Monthly Invoice Report

It applies to all entities with a Lithuanian VAT ID (including non-residents). It consists of the structured submission of issued and received invoices (electronic register). Reporting is done monthly, by the 20th of the month following the reporting period.

i.VAZ: Real-Time Transport Documents (consignments)

It must be submitted before the start of domestic road transport. The recipient must confirm delivery within the deadline.

i.SAF-T: SAF-T (Audit File on Demand)

It is submitted upon request by the authority in XML format according to official specifications. The approximate deadline is 10 calendar days from notification. It covers the general ledger, AP/AR with master data and invoices, inventories, fixed assets, and other accounting records.

EDICOM Solution i.MAS

  1. Data Capture: Our EDICOM i.MAS solution integrates with your ERP or accounting system to capture the data required by the VMI.
  2. File Generation: The solution generates structured data files in i.VAZ, i.SAF, or i.SAF-T formats depending on each company’s needs.
  3. Connectivity: The EDICOM HUB executes Web Service calls to exchange files with each of the corresponding subsystems.
  4. Integration and Reception: The solution integrates into the company’s ERP or management system, providing full traceability of communication status with each subsystem.
  5. Archiving: XML files of accounting and tax documents, as well as related acknowledgments, are stored in our eIDAS-compliant electronic Archiving system for the legally required period or until the client chooses.
  6. Support: We provide personalized multilingual support to respond to questions and resolve incidents.

Get ahead of new mandates

Check the global compliance calendar and discover when e-invoicing and e-reporting regulations come into effect in each country.
Go to calendar

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