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Executive summary

Lithuania has introduced regulatory framework for e-invoicing in 2004. Currently, e-invoices may be issued and received in Lithuania by using one of the following: (i) a secure electronic signature, as defined by the Law on Electronic Signature, which implements the Directive 1999/93/EC of 13 December 1999; (ii) a specialized electronic data interchange (EDI) equipment, the specifications of which are in compliance with UN/EDIFACT standards, as defined by the Recommendation 1994/820/EC of 19 October 1994; or (iii) a software of any commercial bank registered in Lithuania or of any other entity, the specifications of which are also in compliance with UN/EDIFACT standards, as defined by the Recommendation 1994/820/EC of 19 October 1994. While the use of e-invoicing is mainly limited to large enterprises, it is becoming more and more popular among the small and medium companies as well. The popularity of e-invoicing is expected to grow together with more widespread use of electronic signatures in private and public sectors.

Legal aspects

In Lithuania, e-invoicing is mainly regulated by the Law on Value Added Tax, which states that VAT invoices may be issued in a paper form or, if prior consent of the recipient exists, by electronic means. It also sets general rules related to e-invoicing (issuance, third party issuance, storage, etc.).

Detailed rules for e-invoicing, however, are provided by the Rules on the Use of Electronically Issued and (or) Received Value Added Tax Invoices, approved by the Head of the State Tax Inspectorate. These rules set the types of accepted technologies and other specific requirements for e-invoicing.

Since the issuance of e-invoicing is also made possible by the use of secure electronic signature, the requirements provided by the Law on Electronic Signature must also be taken into account. It provides the definition of the secure electronic signature as well as lays down the applicable legal requirements.


Important links

Laws and other regulations of Lithuania – Seimas (Parliament) of the Republic of Lithuania – http://www3.lrs.lt/dokpaieska/forma_e.htm

More information on e-invoicing in Lithuania – Information Society Development Committee under the Government of the Republic of Lithuania – http://epp.ivpk.lt/en

List of Qualified Certificate Service Providers operating in Lithuania – Information Society Development Committee under the Government of the Republic of Lithuania – http://epp.ivpk.lt/en/providers/

More information on VAT issues – State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania – http://www.vmi.lt/en/?itemId=10145862