Invoice format in Lithuania: PVM sąskaita faktūra rules

Lithuania invoice facts

What a Lithuania pVM sąskaita faktūra must show

11 fields, from the sources listed below.

• Series and number of the invoice
• Date of issue
• Date of supply, if different
• Supplier name, address and PVM mokėtojo kodas
• Buyer name, address and VAT code where registered
• Name and quantity of goods or services
• Unit price excluding PVM
• Taxable amount per rate (21%, 9% or 5%)
• PVM rate applied (21%, 9% or 5%)
• PVM amount payable, in EUR
• Reference to the exemption or reverse charge when no PVM is charged

Sample pvm sąskaita faktūra in EUR

The tool above uses these lines. Illustrative amounts in EUR, not market prices.

Worked PVM example in EUR

A net amount of 1 000,00 € at each PVM rate of Lithuania: the tax is the net amount times the rate, rounded to the currency's smallest unit.

Number, date and currency format (lt-LT)

How lt-LT writes amounts and dates, computed with the browser's Intl API; the invoice tool uses the same formatting.

Lithuania invoicing rules

• The VAT invoice is called a PVM sąskaita faktūra, and invoice data are reported to the State Tax Inspectorate through its i.SAF subsystem.
• Lithuania charges 21% as standard, with reduced rates of 9% and 5% for listed goods and services.
• Lithuanian VAT codes are LT followed by nine digits for legal entities or twelve digits for some other taxpayers.
• Invoices are numbered within series, and corrections are made with a credit or debit invoice that refers to the original.

E-invoicing, simplified invoices and record keeping

How to make a pvm sąskaita faktūra for Lithuania

1. 1

   Set currency and format

   Choose EUR and the lt-LT format so amounts read like 1 234,50 €.

2. 2

   Title and number

   Title the document "PVM sąskaita faktūra" and number it in sequence, for example LT-2026-0012.

3. 3

   Your tax ID

   Enter your PVM mokėtojo kodas (format LT123456789) in the seller details.

4. 4

   Add PVM

   Add PVM at 21%, or a reduced rate where the goods or services qualify.

5. 5

   Check and download

   Check the 11 required fields above, then download the PDF.

Sources

General information, not tax advice; checked October 2026. Rules change: confirm with the tax authority or an accountant before relying on them.