Regulatory updates - Lithuania
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
Country Specifications
E-Invoicing/CTC Model:
-B2G: Centralized/ Peppol
-B2B: Post-Audit
Mandatory Infrastructure:
– B2G: eSaskaita / Peppol
- B2G From 1 July 2024: SABIS / Peppol
– B2B: N/A
Mandatory Format:
– B2G: UBL 2.1 LT, Peppol BIS
- B2G: From 1 July 2024, Peppol Bis Billing 3.0, Peppol BIS Billing CII Invoice
– B2B: N/A
Mandatory for Issuing:
– B2G: Suppliers to all public sector entities and procuring organizations
– B2B: no explicit requirements
Mandatory for Receiving:
– B2G: Public sector entities and procuring organizations
– B2B: Buyer’s consent required
eSignature:
– B2G: Required
– B2B: Optional
Archiving Period:
10 years
Archiving Abroad:
Allowed under conditions