E-invoicing in the Baltics: what changes for Lithuania

Lithuanian companies keep asking whether e-invoicing is mandatory yet — usually not because of Lithuanian news, but because a foreign partner raised it. The short answer has not changed: there is no B2B e-invoicing mandate in Lithuania. The longer answer is more interesting, because the neighbouring countries have already set their dates, and if you trade with them the change reaches you without any Lithuanian law moving at all.

Lithuania: no B2B obligation, but B2G is mandatory

In Lithuania a PDF invoice sent by email is fully legal between businesses. Mandatory e-invoicing applies only to the public sector (B2G), through SABIS and the Peppol network, since 1 July 2024. The wider EU direction set out in the ViDA reform reaches cross-border B2B transactions much later — around 2030.

In other words, if your suppliers and customers are Lithuanian, nothing needs to change today.

Latvia: B2B postponed to 2028

Latvia was the first Baltic country to write a B2B obligation into law — and the first to push it back. The original date was 1 January 2026, but amendments to the Accounting Law adopted in June 2025 moved the obligation between Latvian-registered businesses to 1 January 2028.

What happens sooner: from 1 January 2026 e-invoice data reporting to the State Revenue Service becomes mandatory for B2G and G2G transactions, and from 30 March 2026 B2B e-invoices can be submitted voluntarily through the eAddress system. The format is XML following Peppol BIS Billing 3.0.

Estonia: 2027 is planned, but buyers can demand today

Estonia plans a general B2B mandate for 2027, but the more important change already happened. Since 1 July 2025, following an amendment to the Accounting Act, any entity registered in the business register as an e-invoice recipient is entitled to require a machine-readable e-invoice from its suppliers. Unless the parties agree otherwise, the European standard EN 16931 applies by default.

The practical consequence: an Estonian buyer can ask for an e-invoice today, without waiting for 2027. And it is no longer a request — it is an entitlement.

Poland: KSeF is already running

Poland is furthest ahead. The national e-invoicing system KSeF became mandatory for large companies (turnover above PLN 200 million) on 1 February 2026, for the remaining VAT-registered businesses on 1 April 2026, and for the smallest from 1 January 2027. The whole of 2026 is treated as a transition period: KSeF penalties only start applying on 1 January 2027.

The detail that matters most to a Lithuanian company is this: a foreign business without a fixed establishment in Poland is not caught by the KSeF obligation — even if it holds a Polish VAT number. A Polish VAT registration alone does not pull you into the system. Your Polish supplier, however, is caught, so it will have to issue its invoice through KSeF — and additionally provide it to you in an agreed format, typically a PDF by email.

What this means day to day

Put the dates together and the picture is reassuring for a Lithuanian company: even as suppliers in neighbouring countries move to structured e-invoices, you will keep receiving a readable document, because the obligation sits with the issuer rather than with you. The real work moves elsewhere — not to the format, but to how a foreign supplier's invoice lands correctly in your accounting system.

That is where the manual effort actually is. VAT behaves differently on foreign invoices than on domestic ones: some lines are reverse charge, some fall outside the scope of VAT, and the rates differ in every country.

Foreign supplier VAT codes without manual fixing

A common limitation in accounting systems is that the same VAT code cannot exist at two different rates. So even when a Polish supplier's invoice is entered automatically, the accountant still ends up correcting the code by hand inside the accounting system.

Ezura's VAT classifications are repeatable: the same ERP code can be described for several rates, so a foreign supplier's line gets the right code immediately. Where the accounting system needs it, extra ERP fields are merged into the document header as well — for example a separate marker for a foreign transaction. The result is simple: an invoice from Latvia, Estonia or Poland imports as smoothly as a domestic one, with no post-import cleanup.

Supplier detail verification helps here too — a foreign company's VAT number is checked against the VIES register, so an incorrect or expired number surfaces before export rather than during an audit.

In short: there is no need to rush a change to how you issue invoices on account of Lithuanian law. The thing worth checking is different — whether the foreign supplier invoices you receive today are entered automatically, or whether somebody fixes them by hand every month.