Electronic Invoicing in Lithuania: New SABIS Portal for Invoices with Public Administration
In Lithuania, electronic invoicing (e-faktūra) has been mandatory for transactions with public administrations since 2017. While e-invoicing is not mandatory for business-to-business (B2B) transactions, many companies choose to adopt it due to its operational and tax advantages.
B2G Electronic Invoicing in Lithuania
The Lithuanian government initially created the eSaskaita platform for suppliers of public entities to submit invoices. This centralized platform is enabled for both sending and receiving electronic invoices. Since 2019, the platform is connected to the Peppol network.
In July 2024, the eSaskaita platform was replaced by the new SABIS platform. All invoices addressed to public entities and other contracting organizations must now be sent via SABIS (General Accounting Information System).
The Lithuanian government announced a two-month transition period to migrate from the eSąskaita platform to SABIS.
As of July 2024, suppliers and buyers must start issuing and receiving invoices, including those based on verbal contracts exceeding EUR 1,000.00 (excluding VAT), through SABIS.
By August 30, 2024, the eSąskaita platform will be decommissioned, and SABIS will be fully operational by September 1, 2024.
Additionally, as stipulated by the government resolution, the following invoices based on verbal contracts must be submitted through SABIS:
- July 1, 2024: All invoices based on verbal agreements exceeding EUR 1,000.00 (excluding VAT).
- January 1, 2025: All invoices based on verbal contracts, regardless of the amount.
Invoices to SABIS can be submitted via:
- SABIS Portal
- Direct API Integration
- Peppol
The invoice formats and technical requirements are as follows:
- Peppol BIS Billing 3.0 (Invoice and Credit Note)
- Peppol BIS Billing CII Invoice
