Lithuanian invoice vs VAT invoice: which one should you issue?

In short: which document do you need to issue?

If you are not a VAT registered person in Lithuania, then You must use a skääta faktūra (regular invoice) to formalize the sale of goods or the provision of services. – this requirement applies to all non-VAT taxable entities, except for natural persons. If you are registered as a VAT taxable person in Lithuania, you issue a PVM skāita faktūra, or VAT invoice, and even if the transaction is VAT-exempt or not subject to VAT at all in Lithuania. A VAT invoice is therefore not simply an „invoice with a VAT amount“. A VAT taxable person applying the Small Business Scheme (SBS) also issues a VAT invoice, but only indicates its VAT code, not the VAT rate or amount. In other words: the type of document is determined by your registration status, not whether there is a VAT line on the invoice.

A regular invoice is not a „partial“ invoice

It is simply a different document. The mandatory details come from Article 7 of the Financial Accounting Act (Finansinės apskaitos įstatymas), which VMI refers to in its documentation requirements: document name, name and code of the preparer, date, and content and result of the transaction in monetary and/or quantitative terms. The series and number must run in ascending order. The buyer can incur expenses based on such an invoice - he simply cannot deduct input VAT from it.

When is a VAT invoice mandatory?

A registered VAT payer issues a VAT invoice for both the sale of goods and the provision of services. The usual recipient is another taxable person or a legal entity not carrying out economic activities, but also a private person. In the case of an advance payment, an invoice must be issued for the amount of the advance payment received; the taxable value of the service is later declared reduced by the advance payment.

The invoice can also be prepared for you by the buyer or a third party, if the parties have agreed to this in advance. The deadline is stricter than many people think: the general rule is „immediately after delivery“, i.e. as soon as it is objectively possible, not by the end of the month. Long-term services and continuous supply of electricity, gas and heat The invoice can be issued no later than the 10th of the following month.

Receipt or invoice: what to issue to a private individual in retail sales?

For a private individual in retail sales, a cash receipt may be sufficient. However, if the buyer requests a VAT invoice, one must be issued. In addition to the usual details, such an invoice must contain: unique cash register number, receipt serial number and receipt issue date. When selling to a company, a receipt is not enough.

Props side by side

Data	Standard invoice	VAT invoice
Document name, date, series and number	yes	yes (the name „VAT invoice“ itself is not mandatory)
Seller name and code	yes	yes, with VAT code
Buyer details	yes	yes, with VAT code
Content and result of the transaction	yes	description of the goods or services, quantity
Delivery or prepayment date	not separately required	yes
Taxable value, VAT rate and VAT amount in euros	no	yes, except for the seller applying SVS
The sign "Atvirkštin is paying"„	no	yes, if reverse charge applies

The list of props follows Article 80 of the VAT Act. The title doesn't decide anything - it's the content and the fact that the document reflects the transaction that actually took place that decides.

45,000 euros, 14,000 euros and foreign services

From 01.05.2025, the SVS can be applied in Lithuania by a person who:, whose remuneration for taxable activities in Lithuania does not exceed 45,000 euros in either the previous or current calendar year; It does not charge VAT on Lithuanian sales. But this limit is not the only trigger. The obligation to register may also arise if you purchase services from foreign taxable persons – for example, advertising or platform brokerage services. When purchasing goods from other EU member states, the limit is 14,000 euros excluding VAT in the current or previous calendar year; if it is exceeded, you must register, but if your Lithuanian turnover is less than 45,000 euros, you can choose SVS.

That is why the mere presence of a VAT code does not provide an answer. A VAT line may be completely legitimately missing from a seller's invoice with a code.

Paper, PDF or e-invoice - what's the difference?

Paper and electronic VAT invoices have the same legal force, but The electronic form may only be used with the prior consent of the buyer., which may be given in writing or by actions. The VAT payer shall submit invoice registers to i.SAF: calendar month data until the 20th of the following month. VAT payers applying the SVS you do not have to submit your invoice data to i.SAF.

At the EU level, cross-border digital reporting and e-invoicing requirements under Directive (EU) 2025/516 will apply from 01.07.2030. A general mandatory B2B e-invoicing date for domestic transactions in Lithuania is not currently fixed in the VMI guidelines – this should not be assumed or taken into account.

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Last checked: September 21, 2026

FAQ

When should a regular invoice and a VAT invoice be issued in Lithuania?

If a company is not registered for VAT in Lithuania, it issues a regular invoice (sąskaita faktūra). A Lithuanian VAT payer must issue a PVM skątā faktūra even if the transaction is exempt from VAT or falls under the Small Business Scheme (SVS). The type of document is determined by the seller's tax status, not whether VAT is added to the invoice.

How does the 45,000 euro turnover limit affect the preparation of Lithuanian invoices?

From 01.05.2025, entrepreneurs with an annual turnover of less than 45,000 euros can apply the Small Business Scheme (SVS) and do not have to calculate VAT on Lithuanian sales. Such an entrepreneur will still issue a VAT invoice with its VAT code, but will not indicate the VAT rate or amount on it. Also, the invoice data of a seller applying the SVS does not have to be submitted to the i.SAF register.

By what time must a Lithuanian VAT invoice be issued to the buyer?

As a general rule, a VAT invoice must be issued immediately after the goods or services are delivered, not at the end of the calendar month. An exception applies to long-term and continuous services, such as electricity or gas supplies, for which the invoice can be submitted no later than the 10th of the following month.