Electronic Invoicing in Lithuania

In Lithuania, companies have long been required to send their invoices to public institutions electronically via via E. sąskaita. There are many advantages to introducing mandatory e-invoicing. For example, it promotes efficiency, transparency and accuracy in public procurement processes.

Starting from July 1, 2024, all invoices to public institutions in Lithuania must be sent through SABIS. SABIS is a new platform introduced in Lithuania to handle electronic invoices for public institutions. The new SABIS platform replaces E. sąskaita. Like E. sąskaita, it will be mandatory to use SABIS for sending B2G invoices.

Why Switch to SABIS?

There are several reasons why the authorities in Lithuania have decided to switch to SABIS. Firstly, the modernised SABIS platform is expected to improve efficiency and security in the invoicing process. Secondly, the new platform meets the latest technical and regulatory requirements, including those specified by the EU.

How to Send an Invoice to the Public Sector in Lithuania

After July 1, 2024, there are three approved methods to send invoices to public institutions in Lithuania:

1. Manual Submission: Companies can manually submit invoices through the SABIS website. This method is sustainable only for sending a few invoices.
2. API Integration: Companies can integrate their systems via API to send invoices.
3. PEPPOL Network: Companies can send electronic invoices through the PEPPOL network.

PEPPOL in Lithuania

Lithuania is not the only country integrating PEPPOL as part of their e-invoicing solutions. PEPPOL has become increasingly popular both within and outside Europe. Therefore, it is advisable to choose this method when sending electronic invoices. PEPPOL can also be used to send invoices to business partners and receive invoices from suppliers, making it suitable for both B2G and B2B invoicing.

Format Requirements

Invoices sent to SABIS must be in the following formats:

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

What Does This Mean for Businesses in Lithuania?

Currently, it is only mandatory to send B2G invoices electronically in Lithuania. For B2B invoices, it is optional whether companies want to exchange them electronically. Many other countries have chosen to introduce mandatory electronic invoicing between businesses, and some even require that invoices be sent through a portal in real-time to prevent VAT fraud. Although it is not yet a requirement in Lithuania to send B2B invoices electronically, it is highly likely that such requirements will be introduced in the future. Therefore, companies should already consider the benefits of starting to send invoices electronically.

With a solution from TrueCommerce, we can help with both sending and receiving invoices electronically and digitising all other business documents exchanged in the supply chain. Most pertinently, we are also a PEPPOL access point, which means we can facilitate secure and standardised exchange of documents through the PEPPOL network.