Invoice without VAT in Lithuania: example for non-VAT payers

If you are not registered for VAT in Lithuania, the document you give your client is called an invoice (sąskaita faktūra), not a VAT invoice (PVM sąskaita faktūra). It names you and the buyer with your codes and shows the date, a series and number, the goods or services, their price and the total. It has no VAT rate and no VAT amount.

This guide explains what the legal texts say, as read on 7 October 2026. It is not tax advice and does not replace an accountant's opinion on your own case. For the overview, see invoices in Lithuania: requirements and how to issue one.

An example of an invoice without VAT

The parties, codes, bank account and amounts are invented. The seller is a small partnership (mažoji bendrija, MB) that is not a VAT payer (PVM mokėtojas); the buyer is another company.

The lines state the period because the services were provided in September and invoiced in October. The addresses, payment date, bank account and issuer's name are there for convenience: they are not among the required information below.

You can fill in this document in our free invoice tool: choose the non-VAT payer option and it shows which required information is still missing.

Who issues an invoice without VAT

Point 3 of the Rules approved by Government Resolution No. 780 of 29 May 2002 says that economic entities that are not VAT payers, except natural persons, must use invoices to document supplies of goods and services. Examples are an MB or a private limited company (uždaroji akcinė bendrovė, UAB) not registered for VAT.

Residents have their own point, 8¹. Residents who carry out economic activity, including individual activity (individuali veikla), and are not VAT payers may document a sale with an invoice. It becomes mandatory when the resident was obliged to register for VAT, did not, and would have had to issue a VAT invoice if registered.

Point 27 adds that other requirements for the documents of residents carrying out individual activity are set in the legal acts governing their accounting, which we do not examine here; see invoices for the self-employed and invoices under a business certificate.

Point 3 also allows the seller not to use an invoice when selling to a natural person who does not carry out economic activity, if a cash register receipt is given or no cash register is required. If that buyer asks for an invoice, point 28 says it is issued and also shows the unique number of the cash register, the receipt number and the receipt date.

What information is required on a non-VAT payer's invoice

The required information is in Article 7(1) of the Law on Financial Accounting and in points 5 and 6 of the Rules approved by Resolution No. 780. Read together, the invoice must show:

1. The document title (Article 7(1)(6)). Point 3 of the Rules calls a non-VAT payer's document an invoice.
2. The seller's name, or first name and surname, and legal entity code (Article 7(1)(1)).
3. The date the document is drawn up (Article 7(1)(2)).
4. The series and number (point 6 of the Rules).
5. The buyer's name, or first name and surname, and code (point 5.1 of the Rules; Article 7(1)(6)).
6. The name of the goods or services and the price (point 5.1 of the Rules; the law calls this the content of the transaction, Article 7(1)(3)).
7. The date or period of the transaction, if it differs from the document date (Article 7(1)(4)).
8. The result of the transaction in money and/or quantity, that is, the amount. Where a quantity is stated, so are the units of measurement (Article 7(1)(5)).

If the buyer is entitled to recover excise duty, the excise amount is also shown at the buyer's request (point 5.2 of the Rules).

The Law on Financial Accounting also applies to residents who carry out economic activity (Article 1(3)(7)), but because of point 27 they should read this list together with the guides written for them.

Why no item should be left out

Which code is written when a party is a natural person

If the buyer is a natural person, point 5.1 requires their VAT identification number or, if they have none, at the person's choice: the personal code, the number of the individual activity certificate or the number of the business certificate. If the buyer does not carry out economic activity, their name and personal code are shown only if the buyer wishes.

More in an invoice to a private person.

Point 2.7 of the resolution gives the same choice of codes for a seller who is a natural person. Under it, the buyer may treat the cost as a deductible expense only if the invoice shows the seller's code and the buyer's name and code.

Series and number

Under point 6 of the Rules the number follows an ascending sequence, is based on one or more series made of letters or digits, and cannot be repeated within the same series. See invoice numbering in Lithuania.

If payment is in cash

Under Article 7(1)(5) of the Law on Financial Accounting, where the law on rounding cash payments applies, an accounting document other than a VAT invoice shows the rounding amount and the total payable after rounding.

Under paragraph 3, a document that supports a cash transaction also shows the first names or initials, surnames and signatures of the person signing it and of the person who received the cash.

What is not written on an invoice without VAT

The VAT rate and the VAT amount are not written. These items, like the seller's VAT identification number, are listed in Article 80(1) of the Law on VAT, which deals with the VAT invoice. The texts we read do not require the words "without VAT" or "with VAT" next to the price either.

Article 79(1) of the Law on VAT does not apply the duty to issue a VAT invoice to a Lithuanian taxable person using the small business scheme in Lithuania, unless that person is registered for VAT under Article 71¹, for example because of buying services from abroad. If you hold a VAT identification number on that basis, ask an accountant which document to issue.

Is a "VAT not charged" note needed

Neither Article 7 of the Law on Financial Accounting nor points 5 and 6 of the Rules list such a note among the required information. A reference stating that goods or services are exempt appears in Article 80(1)(13) of the Law on VAT, but that point is about the VAT invoice.

You may add a note such as "The seller is not a VAT payer": the texts we read neither require nor forbid it. We did not check the State Tax Inspectorate's commentaries on this.

When to issue it, on paper or electronically

Article 6(1) of the Law on Financial Accounting says accounting documents are drawn up during the transaction or once it has taken place or ended, and are given to the recipient without delay, no later than the 10th day of the month after the day of the transaction.

A paper invoice is made in at least two copies, one for the buyer and one for the seller (point 4 of the Rules). An invoice may also be electronic (point 6¹). Article 6(3) of the law allows electronic accounting documents with the recipient's prior consent, with exceptions for documents sent to contracting authorities.

Point 6¹ also applies Article 79(11) of the Law on VAT, which requires the authenticity of origin, integrity of content and legibility of the document to be ensured.

Point 7 of the Rules obliges economic entities to keep records of invoices received and issued. Our tool keeps no register, so record your invoices and their numbers in your own accounts.

What changes after registering for VAT

Article 71(2) of the Law on VAT (consolidated version in force from 2026-07-01 to 2026-12-31) allows a Lithuanian taxable person to use the small business scheme in Lithuania, that is, not to register and not to charge VAT, if total consideration for goods and services supplied in the country in the course of economic activity did not exceed EUR 45,000 in the previous calendar year and is not expected to exceed it in the current one.

For newly established persons only the current year counts.

The same paragraph says VAT must be charged from the month in which the limit is exceeded, on the goods and services whose supply exceeded it. Under paragraph 4, not registering does not release a person from this duty.

There is more. Paragraph 2² states which consideration is left out of the limit, paragraph 7 sets a separate procedure for legal entities controlled by the same person, and Article 71¹ covers registration because of acquiring goods from other member states and buying services from abroad or supplying them in other member states.

We do not describe the registration procedure or deadlines, so discuss your case with an accountant.

Once you are a VAT payer, Article 79 requires sales to be documented with a VAT invoice. Compared with an invoice without VAT, Article 80(1) adds:

• the seller's VAT identification number, and the buyer's if the buyer is registered for VAT;
• the addresses of the seller and the buyer;
• the quantity of goods or services and the unit price excluding VAT;
• the taxable amount for each rate, the VAT rate and the VAT amount in euros.

The texts we read do not say whether a new series must start after registration; they require only an ascending sequence and unique numbers. The full list and an example: VAT invoice in Lithuania: required information.

Issue your invoice

Open the invoice tool, choose the non-VAT payer option and fill in the fields. It is free, needs no registration, keeps the draft in your browser, and prints or saves a PDF through the browser's print window. It is not accounting software: it keeps no register, sends nothing to the State Tax Inspectorate and does not prepare credit or debit notes.