Regulatory updates - Lithuania

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