---
title: "Lithuania — E.sąskaita & i.MAS reporting"
description: "Lithuania e-invoicing: E.sąskaita B2G platform, i.MAS / i.SAF-T tax reporting universal. Peppol BIS for cross-border. B2B mandate consultation underway."
canonical: "https://docs.get-flowie.com/compliance/lt"
source: "https://docs.get-flowie.com/compliance/lt.html"
---

# Lithuania — E.sąskaita & i.MAS reporting

Compliance · 🇱🇹 Lithuania Live mandate

# Lithuania — E.sąskaita & i.MAS reporting

E.sąskaita B2G universal · i.MAS reporting universal · No B2B mandate yet — regulator: [Valstybinė mokesčių inspekcija (VMI — State Tax Inspectorate)](<https://www.vmi.lt>). _Facts last refreshed: 2026-07-13._

Coverage model

Flowie operates a registered Peppol Access Point in this jurisdiction **directly** where we hold national accreditation, **or via a vetted local partner** registered with the in-country regulator where on-the-ground presence is required (KSeF, SDI intermediario, ZATCA service-provider, etc.). Either way, you call the same `POST /v1/documents/send`. 

## TL;DR

  * **E.sąskaita** is Lithuania's national B2G e-invoicing platform; mandatory for all public buyers since 2017.
  * **i.MAS** (Smart Tax Administration System) requires every taxpayer to submit i.SAF-T accounting data periodically.
  * **No B2B e-invoicing mandate** yet, but consultation underway with target ≥ 2027.
  * Peppol BIS for cross-border; Flowie is a registered AP — directly, or via a specialized local partner where in-country presence is required.



## Deadlines

Date| Who| What  
---|---|---  
2017-07-01| Public-sector contracting| E.sąskaita mandatory for B2G.  
2019-01-01| Large taxpayers| i.SAF-T reporting (annual).  
2020-01-01| All taxpayers| i.SAF-T extended; periodic cadence by company size.  
≥ 2027| B2B mandate (expected)| VMI consultation in progress.  
  
## Background

Lithuania has the most layered approach in the Baltics: a B2G platform (E.sąskaita), an SAF-T reporting regime (i.MAS / i.SAF-T), plus participation in Peppol for cross-border. The B2G platform sits in front of Peppol — invoices destined for Lithuanian public buyers are uploaded to E.sąskaita, which forwards via Peppol to the actual recipient. Flowie hides this — to the caller, it's just `POST /v1/documents/send`.

## Format profile

  * **Peppol BIS 3.0** for transport.
  * **i.SAF-T** XML format for tax reporting (separate from invoice transmission).



## Required fields

  * seller.vatNumberstringrequired

Format `LT123456789`.




## Public sector (B2G)

Hub| Peppol identifier scheme| Lookup  
---|---|---  
**E.sąskaita**| `9937:LT-<reg-id>`| <https://www.esaskaita.eu>  
  
All Lithuanian public buyers receive through E.sąskaita; Flowie routes there transparently.

## B2B reporting / clearance

**i.MAS / i.SAF-T** — Periodic SAF-T export covering accounting + invoice records.

## Error codes

_Generic Peppol BIS schematron error codes apply (`BR-*`, `EN16931-*`); no country-specific overlays._

## Testing in sandbox

Generic sandbox patterns apply — see [Sandbox guide](<../sandbox/index.html>).

## FAQ

_Open questions? Email[compliance@flowie.fr](<mailto:compliance@flowie.fr>) — we answer within 24h._

## References

**Primary sources** (government / regulator / standards body):

  * [EU Commission · eInvoicing in Lithuania](<https://ec.europa.eu/digital-building-blocks/sites/spaces/DIGITAL/pages/467108892/eInvoicing+in+Lithuania>) — Pan-EU reference factsheet.
  * [SABIS · national e-invoicing platform](<https://sabis.vmi.lt/>) — Mandatory B2G platform replacing eSaskaita.
  * [VMI · State Tax Inspectorate](<https://www.vmi.lt/evmi/en/>) — Tax authority operating SABIS.
  * [Ministry of Finance Lithuania](<https://finmin.lrv.lt/en/>) — Finance ministry — e-invoicing policy.



**Industry analyses** (vendor trackers — useful for cross-referencing):

  * [Sovos · Lithuania e-invoicing guide](<https://sovos.com/vat/tax-rules/lithuania-e-invoicing/>) — Industry analysis — SABIS / Peppol.