VAT invoice in Lithuania: required information and an example

A Lithuanian VAT invoice (PVM sąskaita faktūra) must show everything listed in Article 80(1) of the Law on VAT: the date of issue, the series and number, the VAT identification numbers, names and addresses of the seller and the buyer, the name and quantity of the goods or services, the unit price excluding VAT, the taxable amount for each rate, the VAT rate and the VAT amount in euros.

A few items, such as the date of supply, are written only when they apply. Under Article 79(2) the invoice is issued immediately after the goods are supplied or the services provided.

This guide explains what the legal texts say, as read on 7 October 2026. It is not tax advice: if your case is not an ordinary sale within Lithuania, speak to an accountant. For an overview of the whole subject, see invoices in Lithuania: requirements and how to issue one.

A VAT invoice example

All details below are invented. The seller sells a service taxed at 21% and a printed reference book taxed at 5%.

No date of supply appears because it is the same as the date of issue. The law asks for the taxable amount separately for goods and services taxed at the same rate, so two rates mean two taxable amounts. VAT is worked out on each: 600.00 × 21% = EUR 126.00 and 40.00 × 5% = EUR 2.00.

The legal entity code (juridinio asmens kodas) is not in Article 80; the section "What happens if an item is missing" explains why it is there.

You can fill in such a document in the free invoice tool.

Who has to issue a VAT invoice, and to whom

Under Article 79(1) a taxable person must issue a VAT invoice for goods or services supplied to another taxable person, or to a legal person that is not a taxable person. The same paragraph excepts a Lithuanian taxable person who applies the small business scheme (smulkiojo verslo schema) in Lithuania, unless registered for VAT under Article 71¹.

Under paragraph 3 Lithuanian VAT payers must also issue one for supplies within the country to private individuals who are not taxable persons, except in cases set by the Government: see invoice to a private person.

What a VAT invoice must contain under Article 80(1)

1. Date of issue.
2. Series and number that identify the invoice. Point 12 of the Rules approved by Resolution No. 780 adds that the number runs in an ascending sequence and does not repeat within a series: see invoice numbering.
3. The seller's VAT identification number (PVM mokėtojo kodas), or the other identification number for VAT purposes named in the law.
4. The buyer's VAT identification number, as given when buying. When a Lithuanian taxable person sells within the country, the number of a buyer registered for VAT is always stated.
5. The seller's name and address. For a natural person, first name and surname.
6. The buyer's name and address, on the same terms.
7. The name and quantity of the goods or services.
8. The date of supply, if it differs from the date of issue. On an invoice for an advance, the day the advance was received, if it differs.
9. The unit price excluding VAT, and any discounts not included in the unit price.
10. The taxable amount of the goods or services taxed at the same rate.
11. The VAT rate or rates.
12. The VAT amount in euros.
13. Where the supply is exempt or taxed at 0%, a reference to the relevant provision of the Law on VAT or of Directive 2006/112/EC, or any other statement to that effect. Which provision fits your sale is a question for an accountant.

Points 14 to 19 apply only in special cases: a new means of transport supplied to another member state, margin schemes, a fiscal agent, reverse charge (the reference „Atvirkštinis apmokestinimas“), cash accounting („Pinigų apskaitos sistema“) and self-billing („Sąskaitų faktūrų išsirašymas“). If any fits you, agree the invoice with an accountant.

The law gives these references in Lithuanian. Articles 79 and 80 do not say in which language an invoice must be written; see invoice in English for a foreign company.

Which VAT rates go on the invoice

Article 19 sets the rates. The general rule is the standard rate, defined in Article 2(32) as 21%. Other rates apply only in the listed cases:

When the VAT invoice must be issued

Article 79(2) sets the deadlines:

• Ordinary case: immediately (nedelsiant) after the goods are supplied or the services provided. The article does not say how many days that means.
• Long-term services, such as telecommunications and rental, and energy supplied over a long period: one invoice for the month, by the 10th day of the following month.
• Goods supplied to another member state under Chapter VI, and services on which the buyer must calculate and pay the VAT: by the 15th day of the following month.

An advance that creates a duty to calculate VAT also needs a VAT invoice (Article 79(4)); the later invoice reduces the consideration by the advance.

When a simplified VAT invoice is allowed

Under Article 79(13) a simplified VAT invoice (supaprastinta PVM sąskaita faktūra) may be issued in three cases:

• the total value of the goods and services on it, including VAT, does not exceed EUR 100;
• it is issued by a VAT payer applying the small business scheme in Lithuania;
• it is issued by a taxable person established in another member state who applies that scheme in Lithuania.

Article 80(9) lists its content: date of issue, number, the seller's VAT identification number and name, the buyer's VAT identification number, the name of the goods or services, the taxable amount per rate, the rate and the VAT amount in euros. Those applying the small business scheme leave out the rate and the VAT amount here too.

Paragraph 14 lists cases where a simplified invoice is not allowed, among them goods supplied to another member state at the 0% rate.

What happens if an item is missing

Point 2.7 adds that expenses are recognised on an invoice or VAT invoice only if it states the seller's code and the buyer's name and code. For a natural person that is the VAT identification number or, failing that, at the person's choice the personal code, the individual activity certificate number or the business certificate number.

Hence the legal entity codes in the example.

Three more rules:

• An electronic VAT invoice may be used only with the buyer's prior consent (Article 79(11)).
• Taxable persons must keep registers of VAT invoices received and issued (Article 78(5)).
• VAT invoices for supplies within the country must be kept for 10 years from the date of issue (Article 78(7)).

What our tool does

The invoice tool is free and needs no registration. It prepares a VAT invoice with rates of 21%, 12%, 5% and 0%, shows which required information is missing, and prints or saves a PDF through the browser's print window. The draft stays in your browser.

It is not accounting software: it keeps no register, sends nothing to the tax authority, and does not cover reverse charge, margin schemes or credit and debit notes.