Regulatory updates - Lithuania

On 19 June 2024, the National Center for Common Functions (NBFC) announced that a two-month transition period for the migration to the SABIS platform from eSąskaita was introduced. The main reasons for this altered approach were user requests and allowing better preparation for the businesses.

SABIS go-live phases

1 - 14 July 2024

• Week 1: Institutions connected to SABIS should review and manage their accounts and procurement contracts, and initiate/register contracts concluded outside of public procurement; 
• Week 2: Suppliers and buyers should start issuing and receiving invoices, including those based on verbal contracts > EUR 1000,00 (excl. VAT) through SABIS.

15 July - 31 August 2024

• Suppliers are expected to submit invoices through SABIS but may submit them through eSąskaita in case of difficulties. Buyers are expected to monitor their accounts on both platforms.

End of life of E.Sąskaita platform

As of 30 August 2024, E.Sąskaita will be disconnected, and SABIS will become fully operational from 1 September 2024.

The scope of e-invoicing obligation via SABIS

All invoices for public sector entities and procuring organizations should be submitted through SABIS. Furthermore, as outlined in the Government's resolution, the following invoices based on verbal contracts should be submitted through SABIS:

• 1 July 2024 - all invoices based on verbal agreements above EUR 1000,00 excluding VAT;
• 1 January 2025 - all invoices based on verbal contracts, regardless of their amount.

According to NBFC, the SABIS educational environment will be available to test new SABIS functionalities and roles. The organization invites all users to familiarize themselves with the video training.

On 15 May 2024, the National Center for Common Functions (Nacionalinis Bendrųjų Funkcijų Centras) announced that following Government Resolution No. 405, all invoices for the public sector and other contracting organisations must be submitted through the SABIS (General Account Administration Information System) platform, starting 1 July 2024.

The change is made per the Directive 2014/55/EU on using e-invoices in public procurement. The aim is to improve public procurement, reduce bureaucracy, and ensure accuracy and confidentiality. According to the authorities, there will be no transition period when both systems will be available to users.

Invoices to SABIS can be submitted in three ways:

• SABIS portal
• Direct integration via API
• Via Peppol

Invoice formats and technical requirements are as follows:

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

SABIS TEST environment should be available to developers soon. XSD schema, technical specifications and other relevant information are provided here.

Earlier this month, the Lithuanian Ministry of Economy and Innovation announced the intention to develop an e-invoicing exchange system to promote digitalization in the country and a more harmonious approach for exchanging EN standard e-invoices between companies.

According to the project plan, the system is expected to be launched by 1 September 2023. Furthermore, the platform will be free of charge for businesses to use for at least 5 years.

Right now, the government is calling for the implementation plan submission. According to the technical requirements in the project outline, the solution has to comply with Peppol Network and Peppol BIS 3.0 (Post-Award) provisions.

Companies willing to participate in the project must submit the implementation plan to the Central Project Management Agency (CPVA) by 9 December 2022.

Currently, e-invoicing in the private sector is not mandatory in Lithuania, nor are continuous transaction controls implemented. The introduction of the e-invoicing system is not only a step towards a more harmonized e-invoicing exchange within the country but also with the European Union. Moreover, it could lead to further countrywide regulations being implemented in the future.

Read the full announcement in English and Lithuanian.

Suppliers will be able to send e-invoices to contracting authorities via service providers, provided they are using PEPPOL AS4 communication and that they are a certified PEPPOL (Access Point).

The timelines of the new standard will be as follows:

• From April 18th, 2018, all contracting authorities are obliged to receive and process EN compatible e-invoices
• From April 18th, 2019, all suppliers to contracting authorities are obliged to issue only EN compatible e-invoices

The eSaskaita is a central information intermediary that performs the service of receiving and sending electronic invoices and accompanying documents between suppliers and public contracting authorities in Lithuania. The suppliers will be able to submit their invoices in three ways:

• Manually, by keying in the invoice information in an online portal;
• By uploading files in XML format, which requires that the economic operator’s accounting system is suitable for storing e-invoices in this standard; and
• By submitting e-invoices via a PEPPOL-certified Access Point utilising AS4 communication protocol.

eSaskaita will be accepting e-invoices that comply with EN 16931, namely PEPPOL BIS 3.

“Lithuania is one of several European countries adopting PEPPOL to comply with the upcoming requirements of EU Directive 2014/55”, said Trent Targa, Compliance Manager at Pagero. “Pagero is following the development of different European countries’ standards closely, and we are ready to support our customers as more countries work to meet the eProcurement Directive deadline in April 2019.”