e-Invoicing in Lithuania: Timeline, Guidelines, Process, and Steps for Implementation

Lithuania has adopted a centralised approach to e-Invoicing, making it mandatory for all suppliers involved in public procurement since July 2017. The system is regulated by the Ministry of Economy, with esaskaita serving as the national platform for submitting and receiving structured e-invoices. Fully compliant with the European standard (EN 16931), e-invoicing in Lithuania is a legal obligation for both central and sub-central contracting authorities. 

Public institutions must not only receive but also process e-invoices in the required format. The platform is PEPPOL-connected and ensures structured, transparent, and standardised data exchange across sectors. This blog explains what e-invoicing is in Lithuania, outlines the e-invoice guidelines, and provides a clear view of the implementation process and upcoming changes to help businesses stay compliant.

What is e-Invoicing in Lithuania?

E-invoicing in Lithuania refers to the electronic submission and processing of invoices in public procurement. The system was first managed through the esaskaita platform, which allowed suppliers to send invoices to public institutions using UBL v2.1 or PEPPOL BIS Billing 3.0 formats. From July 1, 2024, Lithuania began shifting to a new platform called SABIS, replacing esaskaita. During the two-month transition, suppliers and recipients were encouraged to switch systems. As of January 1, 2025, all e-invoices in Lithuania, even those based on verbal contracts, must be submitted via SABIS. The platform supports manual entry, file uploads, and integration through PEPPOL-certified providers. B2B e-invoicing is not in action yet. 

e-Invoice Implementation Timeline

Lithuania has taken a phased approach to e-invoicing implementation, aligning with EU standards and gradually replacing older systems with more advanced solutions.

e-Invoicing Process in Lithuania

Here's a step-by-step process for businesses to send, receive, and process e-invoices through the SABIS platform, replacing esaskaita, as the official Lithuania e-invoicing system from July 1, 2024. 

1. Register on SABIS: Businesses must create an account on SABIS to send and receive e-invoices digitally. This replaces the older esaskaita system.
2. Submit e-Invoice: Invoices can be sent via the SABIS portal (manual entry), XML batch uploads, or through a Peppol access point using the AS4 protocol.
3. Use Approved Formats: Only Peppol BIS Billing 3.0 or BIS Billing CII formats are accepted. Invoices must comply with EU e-invoicing standards and Peppol rules.
4. Receive Invoices via SABIS: Invoices can be accessed directly on the SABIS portal or integrated with the company’s accounting system for automatic delivery.
5. Process Invoices: Once received, invoices can be verified, approved, and paid, reducing manual effort and improving turnaround time.
6. Ensure Compliance: All invoices must be reported through i.SAF in XML format to meet national VAT and EU compliance requirements.

e-Invoicing Compliance Guidelines

Lithuanian businesses have to adhere to these essential e-invoicing guidelines to maintain government compliance.

• Mandatory Platform: Invoices to public authorities must be submitted either through the SABIS portal or via a Peppol access point using the AS4 protocol.
• Accepted Formats: Only invoices in Peppol BIS Billing 3.0 or BIS Billing CII format are allowed, and they must meet European (EN) standards.
• No e-Signature Needed: Submitting invoices through SABIS doesn’t require an electronic signature.
• Invoice Archival: Invoices must be safely stored for at least 10 years and kept in a format that’s easy to access and read when needed.
• VAT Reporting: All invoices, both sent and received, should be reported in XML format to the i.SAF system, as part of VAT compliance.

Who Needs to Comply with e-Invoicing in Lithuania?

As of 2025, e-invoicing is mandatory only for businesses dealing with the public sector in Lithuania. This means if you're issuing invoices to government authorities or public institutions, you must use the SABIS platform to stay compliant.

Benefits of e-Invoicing in Lithuania

E-invoicing offers several practical advantages for businesses in Lithuania:

• Faster Payments: Invoices get processed quickly, helping businesses improve their cash flow.
• Fewer Errors: Automated entries reduce manual mistakes and the back-and-forth that follows.
• Lower Admin Costs: No printing, mailing, or manual tracking, just digital efficiency.
• Easy Access & Storage: Invoices stay organised and accessible, even years later.
• Stronger Compliance: Built-in standards help businesses stay aligned with EU and VAT rules effortlessly.

How can ClearTax help a business with e-Invoicing in Lithuania?

ClearTax streamlines Lithuanian e-invoicing compliance with a strong, end-to-end solution:

• Seamless ERP & POS Integration: Effortlessly generates and sends invoices in Peppol BIS 3.0 or other required formats like CII, directly aligned with Lithuanian e-invoicing standards.
• Real-Time Validation: Ensures invoices meet Lithuanian VAT laws and local regulations for smooth, error-free submissions.
• Cloud-Based Platform: Provides secure, cloud-based storage for e-invoices, making it easy to store and retrieve them for the mandatory 10-year retention period.
• Automated Alerts & Compliance Monitoring: Reduces manual errors, prevents missed deadlines, and keeps your business fully compliant with Lithuanian e-invoicing laws at all times.

Conclusion

Lithuania’s e-invoicing process requires businesses to submit invoices via the SABIS platform in specific formats like Peppol BIS 3.0 or CII. Currently, e-invoicing compliance is mandatory for B2G transactions, while B2B remains voluntary. With ClearTax, the entire process becomes streamlined, from automatic generation and submission to real-time validation and secure archiving. ClearTax simplifies compliance by ensuring your business stays on track with legal requirements, saving time and reducing errors.