E-invoicing in Lithuania (eSaskaita e-invoice platform)

Following Directive 2014/55/EU and based on the EU, EN 16931 standard, Lithuania has created an implementation plan for electronic invoicing. In accordance with the Lithuanian Law on Public Procurement, it is a requirement for both economic operators and public contracting authorities to adopt digital B2G electronic invoicing.

In order to satisfy the electronic invoice requirements in Lithuania, entities must submit B2G e-invoices while B2B e-invoicing remains voluntary.

Latest news

The Lithuanian government has announced the launch of the eSaskaita e-invoicing platform to be September 2023.

Legislation timeline

• July 2017 - B2G electronic invoicing is mandatory

• April 2018 - All central government contracting authorities and entities in Lithuania are required to receive and process electronic invoices

• April 2019 - E-invoicing in Lithuania is connected to the Peppol network and mandatory issuance of B2G Peppol BIS Billing 3.0 e-invoices between suppliers and public contracting authorities in Lithuania

• September 2023 - Planned launch of the eSaskatia e-invoicing tool

Smart Tax Administration System (i.MAS)

iMAS is the electronic tax and accounting information reporting system developed by the Lithuanian government, Valstybinė mokesčių inspekcija (VMI). The system aims to optimize tax control, facilitate tax compliance, and enhance tax collection processes.

i.MAS consists of 3 subsystems

1. VAZ

It is a monthly report consisting of consignment notes and other transport documents for goods.

2. SAF

It is a monthly report consisting of invoice information that has been both sent and received. Only registered Lithuanian VAT taxpayers can use this subsystem.

3. SAFT

It is an electronic tax file prepared by an entity that is used by tax authorities for auditory purposes.

PEPPOL Network and eSaskaita

eSaskaita is a platform for mandatory e-invoicing in Lithuania that will integrate with the Peppol (Pan-European Public Procurement Online) network in September 2023. The tool will be free to use for performing the service of receiving and sending e-invoices by businesses for 5 years.

The Peppol network provides a standardized interoperability format for e-invoicing, facilitating the uniform sending and receiving of invoices in Lithuania and countries such as Poland, Latvia and Belgium. Since the Peppol standard was adopted 2 years after the initial national XML format was used, it is still accepted although the Peppol BIS 3.0 format is encouraged.

3 Ways to submit e-invoices through eSaskaita

1. Manually by inputting invoice information directly in eSaskaita

2. Upload to eSaskaita in an XML syntax

3. Transmit it through a Peppol Access Point provider

Shortcomings of eSaskaita

Although the platform is free to use, it unfortunately, does not provide a good user experience making the process time-consuming. It does not offer a customized e-invoicing solution that allows for automation. Therefore, many organizations turn to Peppol Access Point providers such as DDD Invoices to reap all of the benefits of e-invoicing.

How DDD Invoices can help

E-invoices in Lithuania use Peppol which is integrated with the eSaskatia platform. Businesses can connect to Peppol through certified Peppol Access Points such as DDD Invoices. DDD Invoices simplifies e-invoicing for B2B transactions by providing an e-invoicing solution that integrates into their existing software. This allows companies to automate the invoicing process and eliminate the need for manual data entry.

We stay up to date with local regulatory requirements so you don’t have to. Satisfy e-invoicing compliance in Lithuania with ease through a single API and if we do not currently serve a territory where you require e-invoicing, let us know, and we can develop it in 2-3 weeks. This way, we can ensure your VAT compliance at all times, wherever you do business.

FAQs about e-invoicing in Lithuania