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Invoice requirements in Lithuania

A Lithuanian VAT invoice must show its issue date, series and number, the goods or services supplied, and the seller's VAT payer code; buyers' VAT codes are required where the buyer is a Lithuanian VAT payer. The standard rate is 21%, with reduced rates of 12% and 5% since 1 January 2026.

Guide sources checked 20 October 2026Currency: EUR13 official links
PVM (VAT) standard rate21%

Standard rate 21%. From 1 January 2026 Lithuania has two reduced rates: 12% (accommodation, passenger transport, and arts and cultural events) and 5% (books and non-periodical publications). The former 9% reduced rate was removed, and district heating, hot water and firewood moved to 21%.

Official rates ↗
Registration

Small businesses need not register for VAT if taxable turnover did not exceed EUR 45,000 in the previous calendar year and is not expected to exceed it in the current year; intra-EU acquisitions above EUR 14,000 a year require registration.

Source ↗
E-invoicingNo B2B mandate

Electronic invoices between businesses are optional. VMI's i.SAF e-invoice service lets sole traders issue e-invoices and lets VAT-registered companies receive them. Public-sector buyers and contracting authorities must receive electronic accounting documents through SABIS. No mandatory B2B e-invoicing date for 2026 to 2028 was found.

Source ↗
Late payment

Lithuania’s Law on the Prevention of Late Payment in Commercial Transactions applies the EU Late Payment Directive: at least the ECB reference rate plus 8 points, and at least EUR 40 in recovery costs.

Source ↗
Tools for Lithuania:Invoice generatorVAT & GST calculatorLate payment interestVAT & tax ID checkerDue date calculator

What the invoice must show

Compare your draft with this checklist. What applies depends on the parties, the transaction, your tax status and the document type.

  1. Issue date, series and number: each VAT invoice must carry its date of issue and a series and number, as set out in VMI's guidance on Article 80 of the VAT Law.
  2. Goods or services: the name of each good or service supplied and its quantity.
  3. Supply date: where the supply date differs from the issue date, the date of supply must also be shown.
  4. Seller's VAT code: the seller must show its VAT payer code on the invoice.
  5. Buyer's VAT code: where the buyer is a VAT payer registered in Lithuania, its VAT payer code must be shown for domestic supplies.
  6. Simplified invoices and invoices to individuals: the unit price excluding VAT, any discount, the VAT rate and the VAT amount in euros must be shown.

Key numbers

Registration threshold
EUR 45,000 a yearSource ↗Based on the previous calendar year and the expectation for the current year.
Reduced rates
5% and 12% from 1 January 2026Source ↗The 9% reduced rate was removed; books moved to 5%.
Invoice timing
Long-term services by 10th of next monthSource ↗Goods supplied over more than one month: by the 15th of the next month.

Tax notes

A VAT invoice should be issued as soon as possible after the supply. For long-term services (such as telecoms or rental) one monthly invoice may be issued by the 10th of the following month; for goods supplied over more than one calendar month, by the 15th of the following month.

Small businesses below EUR 45,000 turnover in the previous calendar year (and not expected to exceed it in the current year) are exempt from VAT registration; voluntary registration is possible.

Reverse-charge supplies must say so on the invoice; check VMI for the exact wording and the simplified-invoice limits.

Electronic invoicing

Electronic invoices between businesses are optional in Lithuania; no B2B mandate was identified for 2026 to 2028. Public-sector buyers and contracting authorities must receive electronic accounting documents via SABIS. VMI's i.SAF e-invoice service lets sole traders issue e-invoices and VAT-registered companies receive them.

Late payment

Lithuania’s Law on the Prevention of Late Payment in Commercial Transactions applies the EU Late Payment Directive: at least the ECB reference rate plus 8 points, and at least EUR 40 in recovery costs.

Calculate interest and compensation for Lithuania →

Record keeping

Keep accounting documents, including invoices, for ten years under the Law on Accounting. Check VMI for the period that applies to your records.

Watch out for

  • Reduced rates changed on 1 January 2026; check the consolidated VAT Law for the exact scope of each rate.
  • Confirm invoice content against VMI guidance before relying on this summary.

Sources for this guide

Reviewed against these references on . Rules change, so check the current text before relying on it.

  1. Reduced VAT rates from 2026 (Seimas)
  2. Value Added Tax (Ministry of Finance)
  3. VAT invoice details, Article 80 (VMI)
  4. Electronic invoice service (VMI)

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