Lithuanian VAT invoice requirements

Lithuanian VAT rules on the format and information to be provided on invoices broadly conform to the obligations of the EU VAT Directive and its VAT invoice requirements.

Lithuanian VAT invoices should be issued immediately following the taxable supply. In the case of long term services such as supply of electricity, invoices may be issued on a monthly basis on the 10th day of the month following the supply. Invoices must be stored for ten years. Lithuania, like all EU member states, now permits the use of electronic invoices under certain conditions.

Invoices must contain at least the following basic information:

• Date of issuance
• A unique, sequential number
• VAT number of the supplier
• Full address of the supplier and customer
• Full description of the goods or services provided
• Details of quantities of goods, if applicable
• A date of the supply if different from the invoice date
• The net, taxable value of the supply
• The VAT rate applied, and the amount of VAT
• Details to support zero VAT – export, reverse charge or intra-community supply
• The total, gross value of the invoice