Lithuania Peppol E-invoicing: Developer Guide

Overview

Lithuania operates its e-invoicing mandate through the i.MAS system, administered by the State Tax Inspectorate (VMI — Valstybinė mokesčių inspekcija). For cross-border and domestic B2B transactions, Lithuania uses the Peppol network with the BIS Billing 3.0 document format. Suppliers connected to the Peppol network can reach Lithuanian buyers by resolving their Peppol participant ID through the SML/SMP infrastructure, the same as any other EU Peppol country.

Lithuania adopted the euro in 2015, so all invoices are denominated in EUR. The standard VAT rate is 21%, with reduced rates of 9% and 5% applicable to specific categories such as books and passenger transport.

Clearvo exposes Lithuania through the same /v1/invoices endpoint used for every other country — no country-specific SDK, no separate tax engine, no additional configuration beyond setting country: "LT".

Mandate and Timeline

Lithuania's B2G (business-to-government) e-invoicing obligation has been in force since 2019, aligned with the EU Directive 2014/55/EU transposition deadline for central government and subsequently extended to sub-central contracting authorities. Public sector buyers are required to receive structured electronic invoices; paper and PDF invoices are no longer accepted for public procurement.

B2B e-invoicing is not yet universally mandated for private sector transactions, but adoption is strongly incentivised through the i.MAS system, which provides near-real-time VAT monitoring. Businesses filing VAT in Lithuania already submit invoice-level data to i.MAS (the SAF-T and i.VAZ subsystems), and the trajectory is toward full B2B e-invoicing alignment with EU-wide mandates expected post-2027.

For practical purposes, any supplier transacting with a Lithuanian public authority must be Peppol-capable today.

Format and Network

• Document format: Peppol BIS Billing 3.0 (UBL 2.1)
• Network: OpenPeppol — SML/SMP-routed delivery
• EAS scheme for Lithuania: 0200 (Lithuanian company code — Juridinių asmenų registro kodas)
• Endpoint ID format: 0200:<company-registration-number>
• Currency: EUR (ISO 4217)
• VAT rates: 21% standard, 9% reduced (food, hospitality, books), 5% reduced (books, periodicals, medicines)

Participant lookup follows standard Peppol SMP resolution. A buyer's endpointId of 0200:BUYERLT001 means the buyer is registered in the Peppol network under Lithuanian company code BUYERLT001. Clearvo's access point handles SMP lookup, AS4 transport, and delivery confirmation automatically.

Required Fields

The following fields are mandatory for a valid Lithuanian Peppol invoice:

The buyerReference field maps to BT-10 in BIS Billing 3.0 and is expected by Lithuanian public sector buyers for purchase order reconciliation. Omitting it will cause rejection at many contracting authorities.

Integration Example

Send a Lithuanian invoice with a single POST request:

curl -X POST https://api.clearvo.io/v1/invoices \
  -H "Authorization: Bearer $CLEARVO_API_KEY" \
  -H "Content-Type: application/json" \
  -d '{
    "country": "LT",
    "documentType": "invoice",
    "invoiceNumber": "LT-INV-2026-001",
    "issueDate": "2026-06-16",
    "dueDate": "2026-07-16",
    "currency": "EUR",
    "buyerReference": "PO-2026-001",
    "supplier": {
      "name": "Clearvo Technologies Ltd",
      "taxId": "123456789",
      "taxIdCountry": "LT",
      "address": { "street": "Gedimino pr. 1", "city": "Vilnius", "postalCode": "01103", "country": "LT" },
      "endpointId": "0200:123456789",
      "endpointSchemeId": "0200"
    },
    "buyer": {
      "name": "Lithuania Buyer AS",
      "taxId": "BUYERLT001",
      "taxIdCountry": "LT",
      "address": { "street": "Buyer Street 1", "city": "Vilnius", "postalCode": "01103", "country": "LT" },
      "endpointId": "0200:BUYERLT001",
      "endpointSchemeId": "0200"
    },
    "lines": [
      { "description": "Software consulting services", "quantity": 5, "unitPrice": 1000, "taxCode": "S", "vatRate": 21 },
      { "description": "Platform subscription annual", "quantity": 1, "unitPrice": 3600, "taxCode": "S", "vatRate": 21 }
    ]
  }'

Clearvo generates BIS Billing 3.0 XML, signs it with the registered access point certificate, resolves the buyer's SMP record, and delivers via AS4. The response includes a deliveryId and AS4 receipt acknowledgement timestamp.

Key Rules

• EAS scheme 0200 only: Lithuania uses 0200 (company registration number) as the Peppol participant scheme. Do not use GLN (0088) or VAT-based schemes (9925) for Lithuanian endpoints unless the buyer's SMP record explicitly advertises them.
• EUR is non-negotiable: Lithuania is a eurozone member. Any invoice with a currency other than EUR will fail schema validation before reaching the network.
• VAT number vs. company code: The taxId in the payload is the VMI VAT registration number (e.g., LT followed by 9 or 12 digits), while the Peppol endpointId uses the company registration code (scheme 0200). These are distinct identifiers — do not conflate them.
• i.MAS reporting is separate: Clearvo handles Peppol delivery. If you are also required to submit invoice data to i.MAS (for VAT monitoring purposes), that is a separate integration obligation and is not covered by the Peppol send flow.
• No tax engine bundled: Clearvo does not calculate or validate VAT rates. The vatRate and taxCode you supply are passed through directly into the UBL XML. Your application is responsible for rate determination.
• Credit notes: Use documentType: "creditNote" with a precedingInvoiceReference to issue a compliant BIS Billing 3.0 credit note. The invoiceNumber must be a new, unique document identifier — not the original invoice number.

Related country guides

• Latvia — Peppol BIS 3.0, B2G mandatory
• Estonia — Peppol BIS 3.0, B2G mandatory
• Poland — KSeF clearance model, mandatory from February 2026