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Required invoice details in Lithuania

Checklists of the details a Lithuanian VAT invoice, an invoice without VAT and a credit note must contain, with numbering, cancellation and signature rules. Each item cites the law.

Checked on 2026-10-27 against the consolidated versions of the laws (the VAT law as in force 2026-07-01 – 2026-12-31). This is information, not legal advice. Items marked ⚠️ were not confirmed by a primary source.

VAT invoice (PVM sąskaita faktūra)

Required details under Article 80(1) of the VAT law (PVMĮ):

  1. Date of issue.
  2. Series and number.
  3. Seller's VAT code.
  4. Buyer's VAT code or VAT identification number (always for a buyer registered for VAT in Lithuania).
  5. Seller's name (or first name and surname) and address.
  6. Buyer's name (or first name and surname) and address.
  7. Name and quantity of the goods or services.
  8. Date of supply, if it differs from the date of issue (for an advance payment, the day it was received).
  9. Unit price without VAT, and discounts not included in the price.
  10. Taxable amount per VAT rate.
  11. VAT rate.
  12. VAT amount in euros.
  13. For exempt and 0 % supplies, a reference to the VAT law or Directive 2006/112/EC.
  14. Special notes where they apply (points 14–19): new means of transport, margin scheme, fiscal representative, "Atvirkštinis apmokestinimas" (reverse charge), "Pinigų apskaitos sistema" (cash accounting), "Sąskaitų faktūrų išsirašymas" (self-billing).
  • For reverse charge the note must read exactly "Atvirkštinis apmokestinimas" (Article 80(1)(17)).
  • Stating the company code is recommended (Accounting Law, Article 7(1)), but whether it is mandatory on a VAT invoice is not clearly set. ⚠️
  • Deadlines (Article 79(2)): without delay; for continuous services by the 10th of the next month; for supplies of goods to another EU country and services under Article 95 by the 15th of the next month.
  • An electronic VAT invoice requires the buyer's prior consent (Article 79(11)).
  • VAT invoices are kept for 10 years from issue (Article 78).

Invoice when the seller is not registered for VAT

Persons not registered for VAT must document transactions with invoices (Government Resolution No. 780, point 3). Details under Article 7(1) of the Accounting Law (FAĮ) and points 5–6 of Resolution No. 780:

  1. Seller: for a sole proprietor (IV), first name, surname and code; for an MB, its name and company code. Which code fits a sole proprietor (the IV certificate number or the personal code) was not verified. ⚠️
  2. Document title and date.
  3. Series and number.
  4. What the transaction is and its date (or period) if it differs from the document date.
  5. Name, quantity (in natural and/or monetary terms, i.e. with a unit or as an amount), price and amount of the goods or services (FAĮ Article 7(1)).
  6. Buyer's name and code. For a private person not engaged in business, only if they ask for it.
  7. Cash rounding amount, if cash rounding is applied.
  • We found no mandatory phrase such as "not a VAT payer" in the VAT law or Resolution No. 780. ⚠️
  • A person under the small business scheme does not issue VAT invoices (VAT law, Article 79(1)). See VAT registration threshold.

Credit note (kreditinė PVM sąskaita faktūra)

Under Article 83(3) of the VAT law and point 20³ of Resolution No. 780:

  1. All VAT invoice details (Article 80(1)), including those that are not corrected.
  2. Date, series and number of the invoice being corrected (or the supply period if they are not known).
  3. A note, in free form, that it is a credit (or debit) VAT invoice.
  4. The reduction and its VAT shown with a minus sign.
  • A credit note is issued by whoever issued the original invoice. A debit note may be issued by the buyer if it is registered for VAT and the parties agree (Article 83(1)).

Numbering

  • Numbers run in ascending order, the series consists of letters or digits and the number together with the series must be unique (Resolution No. 780, point 6).
  • We found no explicit ban on gaps and no requirement to start a new series every year. ⚠️ We recommend not leaving gaps and cancelling a wrong document instead of deleting it.

Cancellation

  • A wrong paper invoice is marked "Anuliuota" (cancelled) with the cancellation date and a signature (Resolution No. 780, point 31).

Signature

  • An invoice does not need a signature (Accounting Law, Article 7(1)). A signature is required only on a document for a cash transaction (Article 7(3)).

Language

  • Whether an invoice must be in Lithuanian was not verified. ⚠️ Pinigo issues Lithuanian invoices by default and lets you choose English (the reverse charge phrase is always in Lithuanian too).

Sources

Checked against primary sources on 2026-10-27.

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