Invoice types in Lithuania
Lithuanian law recognizes two main types of invoices:
- Saskaita faktura (sąskaita faktūra) — a regular invoice used when the seller is not VAT-registered, or when selling to individuals. Contains basic transaction details.
- PVM saskaita faktura (PVM sąskaita faktūra) — a VAT invoice, required when both seller and buyer are VAT-registered. Has stricter requirements under Articles 78-81 of the Lithuanian VAT Act (LR PVM įstatymas).
Important: If you operate as a sole proprietor (individuali veikla) and your turnover exceeds EUR 45,000 within any 12-month period, you must register for VAT and start issuing PVM saskaita faktura.
Creating an invoice step by step
Add your business details (seller)
Include your company name (or full name for sole proprietors), registered address, company registration number (įmonės kodas), and VAT number (PVM mokėtojo kodas) if applicable. Lithuanian VAT numbers follow the format LT + 9 or 12 digits.
Add the buyer's details
Include the buyer's company name, address, registration number, and VAT number. For individual clients, a name and address is sufficient.
Assign a unique invoice number
The number must be sequential and unique. A recommended format is series + number, e.g., INV-2026-001. See the numbering section for details.
Set the invoice date
The date of issue. VAT invoices must be issued no later than the 15th of the month following the delivery of goods or provision of services.
List the goods or services
For each line item, include: a description, quantity, unit of measurement (pcs, hours, kg, etc.), and unit price excluding VAT.
Calculate VAT (if applicable)
Specify the VAT rate (standard 21%, reduced 9% or 5%) and the VAT amount. If you are not VAT-registered, omit the VAT line entirely.
Show the total amount
Display the total including VAT. If the invoice contains items with different VAT rates, show subtotals for each rate separately.
Save and send
You can send invoices by email as PDF files — this is fully legal in Lithuania. Keep a digital copy in cloud storage for your records.
VAT invoice requirements
Under Article 80 of the Lithuanian VAT Act, a VAT invoice (PVM sąskaita faktūra) is mandatory in these situations:
- When goods or services are supplied to another VAT-registered business.
- For intra-EU supplies of goods.
- When advance payment is received from a VAT-registered buyer.
- For supplies of new means of transport to another EU member state.
Lithuanian VAT rates (2026)
- 21% — standard rate (applies to most goods and services).
- 9% — reduced rate (books, newspapers, hotels, heating for residential use).
- 5% — reduced rate (medicines, disability aids).
- 0% — exports outside the EU, certain international transport services.
Warning: If a VAT invoice is missing mandatory fields or shows an incorrect VAT rate, the buyer cannot claim a VAT deduction, and the seller may face penalties from the State Tax Inspectorate (VMI).
Mandatory invoice fields
Under Article 80 of the Lithuanian VAT Act, every PVM saskaita faktura must include:
- Invoice date (sąskaitos faktūros data)
- Unique sequential number (eilės numeris)
- Seller's name (or full name for sole proprietors)
- Seller's address
- Seller's VAT number (PVM mokėtojo kodas)
- Buyer's name
- Buyer's address
- Buyer's VAT number (if the buyer is VAT-registered)
- Description of goods or services
- Quantity and unit of measurement
- Unit price excluding VAT
- Applicable VAT rate (21%, 9%, 5%, or 0%)
- VAT amount
- Total amount including VAT
Reverse charge: If the reverse charge mechanism applies (common for cross-border B2B services), the invoice must include the note "Reverse charge" (Atvirkštinis apmokestinimas).
Invoice numbering rules
Lithuanian tax authorities require that invoice numbers meet these criteria:
- Unique — every invoice must have a distinct number. Duplicates are not allowed.
- Sequential — numbers must follow a continuous sequence with no gaps. Missing numbers may raise questions during a tax audit by VMI.
- Series (optional but recommended) — helps distinguish invoice types, departments, or time periods.
Common numbering formats
- SF-2026-001 — Lithuanian-style: series + year + sequential number.
- INV-2026-001 — international format, good for English-language invoices.
- 2026/001 — simple year + number format.
Tip: You can reset the sequence at the start of each year (e.g., INV-2026-001, INV-2027-001), as long as the series prefix ensures overall uniqueness.
E-invoicing in Lithuania
Current status
- B2G (business-to-government): Since 2019, all invoices for public procurement must be submitted electronically through the E-invoice system or CPO (Central Purchasing Organization).
- B2B (business-to-business): Not yet mandatory, but strongly encouraged. Many EU countries (Italy, France, Germany) are already implementing mandatory B2B e-invoicing.
- PDF invoices via email: Currently fully legal and widely accepted. They carry the same legal weight as paper invoices.
What's coming
The EU's "VAT in the Digital Age" (ViDA) directive plans to require all EU member states to implement mandatory B2B e-invoicing by 2030. Lithuania is preparing for these changes. Starting with digital invoicing now will make the transition seamless.
Frequently asked questions
Lithuania has two main invoice types: a regular invoice (sąskaita faktūra) for non-VAT-registered sellers or sales to individuals, and a VAT invoice (PVM sąskaita faktūra) required when both parties are VAT-registered. VAT invoices have stricter requirements under Article 80 of the Lithuanian VAT Act.
A Lithuanian VAT invoice must include: invoice date, unique sequential number, seller's name/address/VAT number, buyer's name/address/VAT number (if VAT-registered), description of goods or services, quantity and unit of measurement, unit price excluding VAT, applicable VAT rate, VAT amount, and total amount including VAT.
Lithuania has four VAT rates: 21% standard rate (most goods and services), 9% reduced rate (books, newspapers, hotels, heating for residents), 5% reduced rate (medicines, disability aids), and 0% for exports outside the EU and certain international transport services.
You must register for VAT if your taxable turnover exceeds EUR 45,000 within any 12 consecutive months. Once registered, you must issue VAT invoices for all B2B transactions and charge the applicable VAT rate. Registration is done through the State Tax Inspectorate (VMI).
Yes, invoices sent by email as PDF files are fully legal in Lithuania and have the same legal validity as paper invoices, provided they contain all mandatory fields. The EU is progressively moving toward mandatory e-invoicing (EN 16931 standard), and B2G invoicing already requires electronic format.
Lithuanian law requires invoices to be stored for a minimum of 10 years from the date of issue. This applies to both paper and electronic invoices. Cloud storage (e.g., Google Drive) is recommended as a secure backup.
Invoice numbers must be unique and sequential with no gaps. Common formats include: SF-2026-001 (Lithuanian-style with series + year + number), INV-2026-001 (international format), or simply 2026/001. You can restart numbering each year as long as the series ensures overall uniqueness.
Last updated: April 1, 2026. Information based on the Lithuanian VAT Act and State Tax Inspectorate (VMI) guidelines.