How to invoice in Lithuania
A compliant Lithuanian invoice (PVM sąskaita faktūra) needs a unique series and number, the issue date, and the full name, address, and codes of both the seller and the buyer. VAT-registered sellers must show their PVM (VAT) payer code, the taxable amount, the VAT rate and VAT amount, and the total payable. Invoices may be issued in English, but records must be kept for at least 10 years.
| Lithuania at a glance | Detail |
|---|---|
| Currency | EUR (€) |
| Standard PVM | 21% |
| Tax ID | PVM mokėtojo kodas |
| Paper size | A4 |
| Typical terms | Net 30 |
| E-invoicing | Public sector only |
Tax ID format: "LT" prefix followed by 9 digits (legal entities) or 12 digits (temporary/individual registrations), the last digit being a check digit — e.g. LT123456789 or LT100001234567..
What Lithuanian invoices must include
- The word “Invoice” and a unique, sequential invoice number
- The issue date (and the supply date if it differs)
- Your business name, address and PVM mokėtojo kodas
- The client's name and address (and their PVM mokėtojo kodas for reverse-charge or intra-EU supplies)
- A clear description and quantity for each line
- The net amount per PVM rate, the rate(s) applied and the PVM amount
- The total payable, in EUR
- Payment terms, the due date and how to pay (bank name, IBAN/account)
- Invoice series and sequential number
- Seller company registration code (juridinio asmens kodas)
- Buyer's VAT number for intra-EU supplies
PVM & reverse charge
For cross-border work, the right wording matters. Invoice Forever offers ready-made Lithuanian PVM notes such as:
- VAT charged at the Lithuanian standard rate of 21% (PVM).
- Intra-Community supply — exempt from VAT under Article 138 of Directive 2006/112/EC; the customer accounts for VAT in the country of arrival.
- Reverse charge — VAT to be accounted for by the recipient under Article 196 of Directive 2006/112/EC.
E-invoicing in Lithuania
B2G e-invoicing has been mandatory since July 2017, and since 8 April 2019 public suppliers must issue EN 16931-compliant invoices (Peppol BIS Billing 3.0). Since 1 July 2024 public-sector invoices are sent through the SABIS platform (the legacy eSąskaita system was fully retired on 1 September 2024). B2B e-invoicing remains voluntary (permitted with the buyer's consent). Under EU VAT in the Digital Age (ViDA), mandatory e-invoicing and digital reporting for intra-Community B2B supplies apply from 1 July 2030.
Invoice Forever can export a structured EN 16931 / Peppol BIS (UBL) e-invoice alongside the PDF (beta) — the format most of these mandates are built on. You still send it via your own access point, and some countries require their own national format.
Verified 23 July 2026 against the source. E-invoicing rules are changing quickly, so always confirm the current position with the Valstybinė mokesčių inspekcija (VMI), Lithuania's State Tax Inspectorate before you rely on it. This page is general guidance, not tax advice.
Payment terms in Lithuania
Net 30 days is the common B2B norm; the statutory default for commercial transactions is 30 days, extendable up to 60 by agreement. Statutory late-payment interest and recovery costs apply under Lithuania's implementation of the EU Late Payment Directive.
Questions about invoicing in Lithuania
The standard PVM (VAT) rate is 21%. Reduced rates of 12% and 5% apply to specific goods and services — from 1 January 2026 the former 9% rate was replaced by a 12% rate for items such as accommodation, passenger transport and catering.
If you are VAT-registered, yes — your PVM mokėtojo kodas (format LT + 9 or 12 digits) must appear on every invoice, or B2B customers may reject it. Businesses below the registration threshold have a company code but no PVM code.
Only for B2G (public-sector) invoices, which must be sent via the SABIS platform over the Peppol network. B2B e-invoicing is voluntary today; an EU ViDA mandate for intra-Community B2B supplies applies from 1 July 2030.
Make an invoice for Lithuania, free.
EUR and 21% PVM already set, on A4 paper. No signup, no watermark.
Make an invoice for Lithuania