E-invoicing in Lithuania: is it mandatory? (2026)
8 July 2026 · 6 min
"Is an e-invoice mandatory?" is one of the most common questions about invoicing in Lithuania. The short answer depends on who you are invoicing. This article explains the current situation and what is changing.
Is e-invoicing mandatory in business (B2B)?
No. In Lithuania an invoice in PDF format, sent by email, is fully legal. A structured e-invoice between private companies (B2B) is not currently mandatory, so your usual work with PDF invoices is not going away.
Invoices to the public sector (B2G) – mandatory
It is different when supplying goods or services to the public sector. Invoices to state and municipal institutions are submitted electronically via SABIS (the Peppol network) – this obligation has applied since 2024.
What is changing in Europe
At EU level, the ViDA ("VAT in the Digital Age") initiative plans to expand structured e-invoices and cross-border exchange of them from around 2028. So the direction is clear even if there is no B2B obligation in Lithuania yet – regulation changes, so it is worth checking current information from official sources.
How to prepare now
- Receive invoices in digital form and collect them in one place
- Automate reading them and entering them into accounting
- Make sure company details and VAT codes are correct and verified
Ezura reads incoming invoices automatically – whatever format they arrive in – and prepares them for accounting. That keeps the process digital and tidy today, and makes preparing for possible format changes simpler.
Summary
B2B e-invoicing in Lithuania is not mandatory yet (a PDF by email is legal), B2G is mandatory via SABIS, and the EU direction toward structured e-invoices is clear from around 2028. Digitizing and automating your invoice flow is worth doing now.