E-invoicing model:
  • B2G: Centralised/Peppol
  • B2B: Post-Audit
Mandatory file format:
  • B2G: UBL 2.1 LT, Peppol BIS
  • B2B: N/A
B2G requirements:
  • B2G: eSaskaita / Peppol
Archiving requirements:
  • 10 Year Period
E-signature:
  • B2G: Required
  • B2B: Not Required

Updates

01.20.23

  • VAT/G(S)ST rate information
Upcoming VAT tax rate changes As with multiple countries, the start of the year typically heralds the introduction of new fiscal policies as countries seek to set the platform for the economic trajectory for the year ahead.   Lithuania is introducing some adjustments to its VAT rates, effective January 2023, in line with the following: 
  • The VAT on e-Books and electronic non-periodical publications will be reduced from 21% to 9%. This will be a permanent VAT change. 
  • VAT on accommodations and admission to artistic and cultural events will be taxed at 9% until 30 June 2023.  
  • VAT on catering and takeaway services will be taxed at 9% until 31 December 2023.  
Lithuania is a compliant territory for Tungsten and we support all valid VAT rates as part of our solution.  

12.22.22

  • VAT/G(S)ST rate information
Amendments to scope of products and supplies relating to 5% and 9% rate Project No. XIVP-2148(3) has introduced some amendments to the scope of products /supplies subject to the 5% and 9% VAT rates.  Please refer to the link for further information.  

12.22.22

  • Mandate information
Proposed e-invoice exchange tool – eSaskaita e-invoicing Lithuania has launched a tender to introduce electronic invoicing for taxpayers. This will be based on the EU e-invoicing standard (EN 16931).  The Ministry of Lithuania is considering an implementation plan which includes a free service to supplement an API-based submission from EPRs and accounting system service of invoices considering: 
  • Submission of sales invoices 
  • Exchange with customers 
The launch of the e-invoicing tool has currently been scheduled for September 2023. 

05.27.22

  • VAT/G(S)ST rate information
Zero-rated VAT on specific supplies due to war On 25 April 2022, Lithuania approved a draft amendment to reduce VAT rates on specific supplies, further to the Russian-Ukraine conflict.

03.23.22

  • VAT/G(S)ST rate information
Proposal to reduce VAT on heating In line with rising heating costs across much of Europe, the Lithuanian government has temporarily applied to reduce VAT to district heating. It is proposed that this will temporarily be set to zero VAT.

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