Lithuanian invoice: fill it in and save a PDF

A filled-in Lithuanian invoice

The example is invented: the company names, the codes and the transaction are made up, and the codes are written so that they do not look real. The seller is a VAT payer, so the document is a VAT invoice (PVM sąskaita faktūra). Each number on the document marks one required entry.

A bank account and a payment due date are worth adding so the buyer knows where and by when to pay, but they are not in the lists of required information: they are a matter of agreement between the parties.

Ordinary invoice or VAT invoice

In the ordinary case the difference depends on whether the seller is a VAT payer, not on the buyer or the amount. “The Rules” means the rules approved by Government Resolution No. 780.

What the invoice must contain

Invoice (the seller is not registered for VAT)

Under Article 7 of the Law on Financial Accounting and points 5 and 6 of the Rules approved by Resolution No. 780.

• the name of the document, a series and a number; the numbers increase and do not repeat;
• the date of issue and, if the goods or services were supplied on another day or over a period, that day or period as well;
• the seller’s name (company name, or first name and surname) and code;
• the buyer’s name (company name, or first name and surname) and code;
• the name of the product or service, the quantity with its unit of measure, the price and the amount.

If the buyer is a private individual who does not carry out economic activity, their first name, surname and personal identification number are entered only at their request.

VAT invoice (the seller is registered for VAT)

Under Article 80(1) of the Law on VAT.

• the date of issue, a series and a number;
• the names (company names, or first names and surnames) and addresses of the seller and the buyer;
• the seller’s VAT identification number, and the buyer’s if the buyer is registered for VAT;
• the name and quantity of the 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 date of supply, if it differs from the date of issue;
• when the 0% rate applies or VAT is not charged, a reference to the provision that justifies it.

The law also covers rarer cases (for example reverse charge or the margin scheme). This tool does not cover them.

When an invoice must be issued

A VAT invoice is issued immediately after the goods or services are supplied. For long-term services such as rental or telecommunications, it may cover the whole month and be issued by the 10th day of the following month (Article 79(2)(1) of the Law on VAT).

For goods supplied to another EU member state, or services on which the buyer must account for the VAT, the deadline is the 15th day of the following month (Article 79(2)(2)).

How to fill it in: screen recordings

Two short recordings show the whole path from an empty form to a finished document: one where the seller is a VAT payer and one where the seller is not.