Best e-invoicing solutions for Lithuanian small businesses 2026

In short

In Lithuania, as of September 1, 2026, a sales invoice may be both on paper and electronically, because both have the same legal force, as long as the authenticity of the invoice's origin, integrity of content and readability are guaranteed. However, for a public sector buyer, the invoice goes the other way: from July 1, 2024 only through SABIS and according to the European standard. There is currently no general obligation to send all business-to-business (B2B) invoices electronically in Lithuania.

What does a Lithuanian small business need to do in 2026?

If you only sell to other companies and individuals, no one will force you to switch to e-invoicing in 2026. The Lithuanian Tax Administration (VMI) confirms that A VAT invoice can be on paper or electronic. and both are equal for tax purposes. The requirement concerns the content, not the manner of transmission.

One place where the format is mandatory is in the public sector. If you are submitting an invoice to a government agency or other contracting authority, the invoice must comply with the EN 16931 standard (the European Public Sector e-Invoice Technical Format) and arrive through SABIS. This is a Lithuanian B2G invoicing platform that took over the previous „E. skātā“ system on July 1, 2024. PDFs sent by email do not qualify.

The confusion over methods mainly arises from intermediaries talking about an „imminent B2B obligation“. Lithuania currently does not have a national date in force that would make all business-to-business invoices mandatory electronic. If someone promises you a specific date, ask for a reference to the law.

Don't confuse: PDF invoice, i.SAF, Peppol and SABIS

These four words sound similar, but they solve different things. Once you understand them, the entire tool selection becomes simple.

A PDF invoice is a picture of an invoice. You send it by email, the customer opens it and reads it. Understandable to humans, but not to machines: the recipient has to manually type the data into their accounting. It's a "two-corner model": You send it, the customer receives it, there's a space in between.

i.SAF is a VMI system where the VAT payer submits a register of their issued and received invoices every month. This is a reporting, not an invoicing channel. i.SAF also has a separate e-invoice service, but Only a natural person carrying out individual activities can issue invoices there.. A company registered in the VAT register in Lithuania can receive e-invoices in i.SAF, but cannot issue them itself.

Peppol is a pan-European e-invoicing network. It works on a 4-corner model, similar to mobile operators: Your operator hands over the invoice to the customer's operator and the data travels securely in machine-readable format. You press "Send".

SABIS is the destination for the Lithuanian public sector. It is not a format, but a platform that receives data in three ways: manual portal entry, Peppol network or SABIS Universal Data Interface. Peppol is a path to SABIS, not a replacement for it.

The right model: PDF solves „the customer wants an invoice by email“, i.SAF solves „VMI wants a monthly report“, Peppol and SABIS solve „the invoice must reach the public sector in machine-readable form“.

What does a tool need to be able to do for public sector invoices?

The requirement for a government procurement supplier is clear: the invoice must comply with the EN 16931 standard and be transferred to SABIS. A tool that simply sends a PDF via email is not a SABIS solution, even if the file name says „e-invoice“.

However, the biggest pitfall is data coincidence. For invoices sent to SABIS via Peppoli A network delivery notification is not enough. In order for the invoice to actually be processed, the contract must exist in SABIS and the buyer code, seller code, and contract number must match exactly with the SABIS record.

Before you click "Send", check:

• Buyer identifier: Are you using exactly the code that the public sector buyer has given you?.
• Seller identifier: Your own company code is correct and active in the registry.
• Contract number: exactly as it appears in the SABIS contract record, without spaces or typographical errors.
• Credit note reference: When making a correction, refer to the original invoice so that the system finds the correct document.

Green „delivered“ does not mean „received.“ If the number does not match, the bill will be held, even though the network reported success.

Best e-invoicing tools for Lithuanian small businesses: comparison by use case

Below is only what each provider publicly documents. Prices are subject to change, so always check the provider's page for details.

Why is Bilnex the best start for many small businesses?

Bilnex is best suited for a narrow but very common situation: You issue small or medium-volume sales invoices and want to choose the format for each invoice without a contract or setup. The Bilnex Lithuanian page has two €0 packages: Starter with up to 5 sales invoices per month and Standard with up to 100 invoices per month, and both include PDF, e-invoice and Peppoli. An account is created in a few minutes, no certificates or developer required.

The same invoice can be sent in different formats to different clients: PDF for those who want email, Peppol for those who want machine-readable. Before entering, you can immediately see whether the recipient has registered as an e-invoice recipient or the invoice will be sent as a PDF. This is a good fit for a small company that doesn't want to pay for a corporate package for a simple thing.

It is also fair to say that Bilnex is not yet the best choice. According to Bilnex itself, receiving purchase invoices in PDF and Peppol format is still to come, although PDF invoice digitization and e-invoice reception are already working. If you have a complex approval chain with multiple approvers, Bilnex is not a replacement for a full-fledged ERP. And if your main need is guaranteed delivery of every public sector invoice to SABIS, check it with a specific invoice first. This cannot be confirmed here based on the sources. In these cases, a multi-channel provider such as Banqup is worth seriously considering.

VAT and i.SAF obligations that the invoice tool does not eliminate

No invoicing program will exempt you from tax obligations. A legal entity subject to VAT must submit a register of invoices issued and received for each calendar month via i.SAF no later than the 20th of the following month, including an empty register if there were no invoices. This is done by your accounting, not the send e-invoice button.

The content requirements also remain the same. Regardless of whether the invoice is PDF, Peppol or paper, the details must be correct and the invoice must be guaranteed. authenticity of origin, integrity of content and readability. The timing rule is separate: in the case of intra-Community supplies of goods or corresponding cross-border services, a VAT invoice must be issued no later than the 15th of the month following delivery. This deadline does not depend on the transmission channel.

One more number is worth remembering. From 1 May 2025, Lithuania's VAT registration threshold of €45,000 will be assessed for the current or previous calendar year, no longer based on a rolling 12-month period. If your turnover approaches this limit, it will affect whether and when you have to issue VAT invoices.

Prepare for 2030 cross-border reporting once and for all

It is worth distinguishing this date from rumors. The EU adopted the ViDA or „VAT in the Digital Age“ package adopted on 11 March 2025 and entered into force on 14 April 2025, giving Member States the right to make e-invoicing mandatory under certain conditions. A specific common obligation will come later: from 1 July 2030, new digital reporting requirements will apply to cross-border B2B transactions, based on mandatory e-invoicing.

This is a cross-border rule. It does not follow that every B2B invoice within Lithuania should be electronic in 2030. The rule, aimed at cross-border B2B transactions, primarily concerns those who sell to other EU countries. This does not require panic today, but a tool that already supports Peppoli, so that the transition is a matter of switching instead of a later setup.

Before you open any account, go through this list:

• Public sector? If you submit invoices to government agencies, choose a tool that delivers the invoice to SABIS in EN 16931 format, not just a PDF to email.
• Volume. Count your sales invoices per month. Up to 5 or up to 100 can fit in Bilnex €0 packages; larger or fluctuating volumes require separate verification.
• Purchase invoices. If you also need to receive invoices, check whether PDF and Peppol reception is already available or is still in the works.
• Peppol today. Even if you only need it in 2030, prefer a solution that supports Peppoli now.
• Format flexibility. Can the same invoice be sent to one customer as a PDF and to another as a Peppol?
• Accounting Association. Check whether the tool is compatible with your software, whether Rivile or other, and that the i.SAF monthly report is properly covered.
• Price tag. Write down the date the price is valid as of, as free periods and packages may change.

Once you have these seven points on paper, you're no longer buying hours, but the answer: which tool covers exactly what your company actually ships.

FAQ

Will e-invoicing be mandatory in Lithuania in 2026?

No, there is no general B2B e-invoice obligation in Lithuania in 2026. A VAT invoice can be on paper or electronically, as long as the authenticity of the origin, integrity of the content and readability are guaranteed. The exception is the public sector, where from 1 July 2024 the invoice must be sent via SABIS.

What is the difference between Peppol and SABIS?

Peppol is a pan-European e-invoicing network that transmits invoices in a machine-readable format. SABIS is a Lithuanian public sector platform where invoices can be accessed in one of three ways: portal entry, Peppol or universal data interface. Peppol is a path to SABIS, not a replacement for it.

When must the i.SAF register be submitted?

A legal entity subject to VAT must submit a register of invoices issued and received for each calendar month via i.SAF no later than the 20th of the following month. An empty register must be submitted even if there were no invoices.

Is Bilnex suitable for sending public sector invoices?

Bilnex supports PDF, e-invoice and Peppoli, but SABIS' guaranteed delivery cannot be confirmed from sources. If the main need is the reliable delivery of every public sector invoice, it is worth considering a multi-channel provider.