Compliance · 🇱🇹 Lithuania Live mandate

Lithuania — E.sąskaita & i.MAS reporting

E.sąskaita B2G universal · i.MAS reporting universal · No B2B mandate yet — regulator: Valstybinė mokesčių inspekcija (VMI — State Tax Inspectorate). Facts last refreshed: 2026-05-05.

Coverage model

Flowie operates a registered Peppol Access Point in this jurisdiction directly where we hold national accreditation, or via a vetted local partner registered with the in-country regulator where on-the-ground presence is required (KSeF, SDI intermediario, ZATCA service-provider, etc.). Either way, you call the same POST /v1/documents/send.

TL;DR

E.sąskaita is Lithuania's national B2G e-invoicing platform; mandatory for all public buyers since 2017.
i.MAS (Smart Tax Administration System) requires every taxpayer to submit i.SAF-T accounting data periodically.
No B2B e-invoicing mandate yet, but consultation underway with target ≥ 2027.
Peppol BIS for cross-border; Flowie is a registered AP — directly, or via a specialized local partner where in-country presence is required.

Deadlines

Date	Who	What
2017-07-01	Public-sector contracting	E.sąskaita mandatory for B2G.
2019-01-01	Large taxpayers	i.SAF-T reporting (annual).
2020-01-01	All taxpayers	i.SAF-T extended; periodic cadence by company size.
≥ 2027	B2B mandate (expected)	VMI consultation in progress.

Background

Lithuania has the most layered approach in the Baltics: a B2G platform (E.sąskaita), an SAF-T reporting regime (i.MAS / i.SAF-T), plus participation in Peppol for cross-border. The B2G platform sits in front of Peppol — invoices destined for Lithuanian public buyers are uploaded to E.sąskaita, which forwards via Peppol to the actual recipient. Flowie hides this — to the caller, it's just POST /v1/documents/send.

Format profile

Peppol BIS 3.0 for transport.
i.SAF-T XML format for tax reporting (separate from invoice transmission).

Required fields

seller.vatNumberstringrequired

Format LT123456789.

Public sector (B2G)

Hub	Peppol identifier scheme	Lookup
E.sąskaita	`9937:LT-<reg-id>`	https://www.esaskaita.eu

All Lithuanian public buyers receive through E.sąskaita; Flowie routes there transparently.

B2B reporting / clearance

i.MAS / i.SAF-T — Periodic SAF-T export covering accounting + invoice records.

Error codes

Generic Peppol BIS schematron error codes apply (BR-*, EN16931-*); no country-specific overlays.

Testing in sandbox

Generic sandbox patterns apply — see Sandbox guide.

FAQ

Open questions? Email compliance@flowie.fr — we answer within 24h.

References

Primary sources (government / regulator / standards body):

EU Commission · eInvoicing in Lithuania — Pan-EU reference factsheet.
SABIS · national e-invoicing platform — Mandatory B2G platform replacing eSaskaita.
VMI · State Tax Inspectorate — Tax authority operating SABIS.
Ministry of Finance Lithuania — Finance ministry — e-invoicing policy.

Industry analyses (vendor trackers — useful for cross-referencing):

Sovos · Lithuania e-invoicing guide — Industry analysis — SABIS / Peppol.