Regulatory updates - Lithuania
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Lithuanian government calls for developing an e-invoicing solution
Expected to be implemented next year, the electronic invoice exchange platform will support the European standard for e-invoices and comply with Peppol requirements.
Lithuania will enable Peppol in 2019
On April 18th, 2019, Lithuania will launch an e-invoicing module for the new national e-invoice standard, which will enable contracting authorities and entities to receive and process EN (European Norm) compatible electronic invoices.
Country Specifications
E-Invoicing/CTC Model:
-B2G: Peppol
-B2B: Post-Audit
Mandatory Infrastructure:
– B2G: eSaskaita / Peppol
– B2B: N/A
Mandatory Format:
– B2G: UBL 2.1 LT, Peppol BIS
– B2B: N/A
Mandatory for Issuing:
– B2G: Suppliers to all contracting authorities
– B2B: no explicit requirements
Mandatory for Receiving:
– B2G: All contracting authorities
– B2B: Buyer’s consent required
eSignature:
– B2G: Required
– B2B: Optional
Archiving Period:
10 years
Archiving Abroad:
Allowed under conditions

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