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Lithuania VAT invoice requirements

A Lithuanian PVM sąskaita faktūra carries a series and a number, and its data reaches the tax authority VMI every month through i.SAF. The 9% rate ended with 2025: accommodation and transport moved to 12%, books to 5%.

Last checked Sources

Invoice
PVM sąskaita faktūra
VAT number
LT + 9 or 12 digits PVM mokėtojo kodas [1]
Standard VAT rate
21% [2]
Simplified invoice
€100 or less incl. VAT [5]
Keep invoices
10 years from issue [6]
E-invoicing
Monthly i.SAF reporting; B2B e-invoicing targeted for 2028

What an invoice in Lithuania must show

Every EU VAT invoice carries the details of Article 226 of the VAT Directive: number, dates, both parties, VAT numbers, goods or services, taxable amount per rate, rate and VAT. The overview lists them. Lithuania adds:

VAT payer code of supplier and buyer
Both the supplier's and, where the buyer is registered, the buyer's VAT payer code must be shown. [3]
Series and number
The invoice carries a series and a sequential number. [3]
VAT amount in euros
The VAT amount must be stated in euros ("PVM suma eurais"). [3]
Reverse charge wording
Where the buyer accounts for the VAT, the invoice states "Atvirkštinis apmokestinimas". [3]
Exemption or 0% reference
For exempt or zero-rated supplies, a reference to the relevant article of the Lithuanian VAT Law or the VAT Directive. [3]
Margin scheme wording
Wordings such as "Maržos apmokestinimo schema. Naudotos prekės" or "Maržos apmokestinimo schema. Kelionių agentūros". [3]
Invoices to private persons
An invoice issued to a natural person must also contain the data required by Article 7(1) of the Law on Financial Accounting. [3]

VAT rates in Lithuania

The 9% reduced rate ended on 31 December 2025. From 1 January 2026 accommodation, transport and cultural events moved to 12%, books moved to 5%, and heating, hot water and firewood moved to the 21% standard rate. An invoice shows the taxable amount and the VAT for each rate it uses [2].

VAT rates in Lithuania
RateApplies to (examples)
21%Standard rate: everything without a lower rate
12%Accommodation services, regular-route passenger and baggage transport, admission to arts and cultural institutions and events (from 1 January 2026; these were taxed at 9% until 31 December 2025)
5%Compensated medicines and medical aids, prescription medicines, technical aids for disabled persons, printed and electronic newspapers and periodicals, and printed and electronic books and non-periodical publications (books from 1 January 2026)
0%Intra-EU supplies of goods, exports and other zero-rated supplies under the VAT Law

Issuing and keeping invoices

Language
Entities established in Lithuania must issue invoices in Lithuanian; bilingual invoices are allowed, and the tax authority may require a translation during an audit. [4]
Currency
The VAT amount must be stated in euros on the invoice; the invoice itself may be in another currency. [3]
When to issue
Without delay after the supply, meaning in the shortest time possible. For continuous services and energy supplies, by the 10th day of the month after the supply month. For intra-EU supplies of goods at 0% and intra-EU services where the buyer accounts for the VAT, by the 15th day of the following month. [5]
Simplified invoice (supaprastinta PVM sąskaita faktūra)
A simplified VAT invoice is allowed when the total value including VAT is EUR 100 or less, and for businesses using the SME scheme regardless of value. It cannot be used for intra-EU distance sales that create a Lithuanian VAT registration obligation, zero-rated supplies, intra-EU supplies of new means of transport, or certain reverse-charge supplies by non-established sellers. It shows date, number, supplier VAT code and name, the buyer's VAT code for domestic sales to a registered buyer, the goods or services, the taxable value, the VAT rate and the VAT in euros. [5]
Keeping invoices
VAT invoices, including cash register receipts that count as VAT invoices, must be kept for 10 years from the issue date. Paper invoices must be kept in Lithuania unless they are stored electronically; electronic invoices may be stored in another country if full access is ensured. [6]

E-invoicing in Lithuania

Lithuania has no B2B or B2C e-invoicing mandate yet, but VAT-registered businesses report every issued and received invoice through i.SAF. Public bodies receive e-invoices through SABIS.

  1. 1 July 2017

    B2G: e-invoices to public bodies

    E-invoices to public bodies are mandatory. Since September 2024 they go through SABIS (which replaced eSąskaita) and connect to Peppol. [7]

    In force

  2. In force

    Invoice data reporting (i.SAF)

    VAT-registered businesses (except SME-scheme users) report the data of issued and received VAT invoices to the tax authority through i.SAF. Legal entities report every month by the 20th day of the following month. [8]

    In force

  3. 1 January 2028

    B2B e-invoicing (targeted)

    No B2B or B2C mandate is in force. The European Commission lists mandatory e-invoicing as targeted for 1 January 2028 in line with ViDA; the scope is not yet settled. [7]

    Planned

Good to know for Shopify sellers

Selling into Lithuania from another EU country? An invoice follows the rules of the country where the supply takes place. If you report your sales to consumers through the One Stop Shop (OSS), the rules of your OSS country apply instead, and when a business customer pays the VAT under the reverse charge, your own country's rules apply [9].

  • Every issued and received VAT invoice is reported to the tax authority through i.SAF, by the 20th of the following month for legal entities, so invoice data must match what is filed. [8]
  • The 2026 rate changes ended the 9% rate. Check product tax settings for accommodation, transport, cultural tickets (now 12%) and books (now 5%). [2]
  • A summary invoice can cover several supplies made within one calendar month. [4]

Make an invoice for Lithuania

For a one-off sale, the free invoice generator lays out seller, buyer, VAT per line and the reverse charge note in your browser and saves a PDF. Add the national details listed above yourself.

For every Shopify order, Paperly: Invoice Order Printer builds the invoice from the order with the totals Shopify recorded, numbers invoices without gaps in your own series, issues a credit note for each refund that refers to the invoice, and keeps issued invoices unchanged for 10 years. When you enter your VAT number, the PDF carries Factur-X / ZUGFeRD XML (EN 16931).

Open the invoice generator Install Paperly on Shopify

Sources

Every fact on this page links to one of these pages, published by the national tax authority, the official law gazette or the European Commission. Last checked November 2026.

General information, not legal or tax advice. Rules change and your case may differ: check the tax authority’s current guidance or ask an accountant before you rely on it.

  1. Vero.fi – VAT numbers in EU countries
  2. VMI – VAT rates
  3. VMI – VAT invoice details (Art. 80)
  4. European Commission – Lithuania VAT rules (OSS)
  5. VMI – Issuing VAT invoices (Art. 78-1, 79, 82, 105, 109)
  6. VMI – Accounting and invoice register (Art. 78)
  7. European Commission – eInvoicing in Lithuania
  8. VMI – i.SAF data submission
  9. EUR-Lex: Council Directive (EU) 2017/2455, Article 219a on which member state's invoicing rules apply

Invoice rules in the other EU countries

The EU baseline every country starts from is on the overview page.