Lithuania requires e-invoices for public contracts: since 1 July 2017, suppliers must send structured invoices, now through the SABIS system, which is connected to Peppol. Between businesses there is no obligation; the European Commission reports a target of 1 January 2028 for mandatory e-invoicing, which Klarbon has not confirmed as enacted.
This page summarises the European Commission's country sheet for Lithuania, checked on 5 November 2026. It is not tax advice; check the current Lithuanian sources before relying on it.
What applies to whom?
| Obligation | Who | From | Channel | Status | Source |
|---|---|---|---|---|---|
| Send e-invoices to public bodies | Suppliers on public contracts above and below the EU thresholds | 1 July 2017 | national E-Invoice system, SABIS since July 2024 | in force (Law on Public Procurement) | European Commission |
| Send e-invoices for all contracts with public bodies, including outside public procurement | Suppliers | July 2024, with the move to SABIS | SABIS | in force | European Commission |
| Issue e-invoices to businesses or consumers | Businesses | none; 1 January 2028 targeted | by agreement | no obligation; a mandate is planned | European Commission |
Lithuania has no real-time reporting system for invoices (European Commission).
How are e-invoices sent to public bodies?
All public bodies, national, regional and local, receive e-invoices through SABIS, which replaced the earlier E-Invoice system of the Centre of Registers in July 2024 without an overlap period. You can use any service provider, as long as the invoice meets EN 16931; SABIS is connected to the Peppol network (European Commission).
Which formats are used?
| Format | Used for | Notes |
|---|---|---|
| EN 16931, for example in UBL | invoices to public bodies | no national CIUS |
| Peppol BIS Billing 3.0 | invoices sent to SABIS over Peppol |
What can Klarbon do with Lithuanian invoices?
| You want to | Tool | Limit |
|---|---|---|
| Read a UBL, CII or Peppol BIS invoice | open an e-invoice, free | |
| Check a file against EN 16931 before sending it to SABIS | check an e-invoice | |
| Turn another e-invoice, such as CII or Factur-X, into a Peppol BIS file | convert an e-invoice, one credit | your access point sends it |
Klarbon is not a Peppol access point and does not send invoices to SABIS.
Related
E-invoicing deadlines by country
| Country | Scope | Obligation | From | Who | Source |
|---|---|---|---|---|---|
| Lithuania | B2G | Send | To be confirmed | In-scope suppliers to public sector institutions. | Official source |
| Lithuania | B2G | Receive | In law | Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931. | Official source |
Frequently asked questions
Is e-invoicing mandatory in Lithuania?
For invoices to public bodies, yes. Since 1 July 2017, suppliers must send structured e-invoices for public contracts, above and below the EU thresholds. Between businesses there is no obligation yet; the Commission reports that mandatory e-invoicing is targeted for 1 January 2028.
What is SABIS?
SABIS is the national system through which businesses send e-invoices to Lithuanian public bodies since July 2024. It is connected to Peppol and accepts invoices that follow EN 16931. Since 1 September 2024, the National Centre for Shared Services manages it.
Does Lithuania have a national CIUS?
No. Lithuania applies the European standard EN 16931 without a national CIUS or extensions.
Is the 2028 B2B date final?
Not as far as Klarbon can confirm. The Commission's sheet gives 1 January 2028 as a target in its next steps, linked to the EU's VAT in the Digital Age package, without citing an enacted law.