Lithuania
Every invoice to a Lithuanian public body goes through one platform, SABIS, which receives over Peppol from any certified Access Point - but confirms an invoice only when its SABIS contract number and both company codes match.
Profile last verified 2026-10
At a glance
Fully served today over Peppol - Lithuania has no clearance platform and no accreditation gate, and its public-sector platform SABIS receives invoices from any Peppol Access Point.
- Exchange model
- Peppol (post-audit)
- B2B mandate
- No B2B mandate - e-invoicing between businesses is voluntary; a stated 1 January 2028 target has no law behind it yet
- B2G e-invoicing
- Mandatory since 1 July 2017; since 1 September 2024 every invoice to a public body goes through the SABIS platform
- Formats
- Peppol BIS Billing 3.0 (EN 16931, no national CIUS) · UN/CEFACT CII D16B under the Peppol BIS 3.0 rules (also accepted by SABIS)
- Peppol identifier schemes
0200Lithuanian legal entity code (LT:LEC)The scheme most Lithuanian companies and every public body checked use on Peppol; always address public bodies with it, not with their VAT number9937Lithuanian VAT numberUsed by a minority of Lithuanian participants. The VAT number and the legal entity code are different numbers - one cannot be derived from the other- E-reporting
- No clearance and no real-time reporting. VAT payers file monthly registers of all issued and received VAT invoices (i.SAF) with the State Tax Inspectorate (VMI) by the 20th of the following month, from their own bookkeeping and whatever channel the invoices used - it is not part of the e-invoice exchange
Mandate timeline
How Recommand serves Lithuania
- Send and receive compliant Peppol BIS invoices today - including to Lithuanian public bodies through SABIS, which accepts invoices from any certified Peppol Access Point, foreign or domestic
- Register Lithuanian companies on the network under their legal entity code (0200) and, when they have one, their VAT number (9937) - both are checked against their check digits
- Carry the fields SABIS matches on: set the contract reference and buyer reference, and both parties' legal entity codes, through the API; built-in validation checks every document against Peppol BIS Billing 3.0 / EN 16931
Frequently asked questions
01Is e-invoicing mandatory in Lithuania?
Only towards the public sector. Suppliers to Lithuanian public bodies have had to send structured e-invoices since 1 July 2017, and since 1 September 2024 those invoices go through SABIS. Between businesses, e-invoicing is voluntary and PDF invoices remain valid. The government has stated a target of 1 January 2028 for mandatory B2B e-invoicing, but no bill or law has been adopted.
02How do I invoice a Lithuanian public body?
Send a Peppol BIS Billing 3.0 invoice to the body's legal entity code (0200); SABIS receives it from any certified Peppol Access Point, so foreign suppliers can use Peppol too. Include the contract number registered in SABIS and both your own and the buyer's company codes. If they do not match SABIS data, the invoice is delivered but stays unconfirmed, and it is not paid until corrected.
03Which Peppol identifier do Lithuanian companies use?
Mostly the 9-digit legal entity code under scheme 0200, which is also the scheme of every Lithuanian public body checked. A minority are registered under the VAT number (9937). The two are different numbers, so look up the receiver's published identifier rather than building one from the other.
04Does Lithuania report invoices to the tax authority?
Not per invoice. There is no clearance platform and no real-time reporting. VAT payers file monthly i.SAF registers of all issued and received VAT invoices with the State Tax Inspectorate (VMI) by the 20th of the following month. They come from your bookkeeping and cover paper, PDF and e-invoices alike, so sending over Peppol does not change them. EU ViDA adds cross-border digital reporting from July 2030.
Your first document in minutes
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