Lietuva

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.

• default (default) — 102 accounts, for companies

TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.

20 taxes at rates of 0, 5, 9, 12, 21

domestic, domestic_reverse_charge, exempt, export, foreign_services_received, intracom_acquisition_goods, intracom_acquisition_services, intracom_goods, intracom_services

Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.

• LT-FR0600 — 27 boxes, filed month or quarter or half_year

When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.

• day 25 of the month after the period

The file it is deposited asThe brick of packages/formats that writes it, where one exists.

• filed by hand on the administration’s portal

Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.

peppol-bis-3 — no obligation in law

Viešųjų pirkimų įstatymo 22 straipsnio 3 dalis ir Finansinės apskaitos įstatymo 6 straipsnio 4 dalis — perkančiosioms organizacijoms vykdant pirkimo sutartis privaloma priimti ir apdoroti elektronines sąskaitas faktūras, atitinkančias Europos elektroninių sąskaitų faktūrų standartą (EN 16931), teikiamas per informacinę sistemą „E. sąskaita“ (nuo 2024-09-01 pakeistą SABIS platforma), o standarto neatitinkančias elektronines sąskaitas — tik per šią sistemą. Tai yra pareiga viešojo pirkimo tiekėjui, o ne bendra pareiga tarp dviejų įmonių, todėl obligation lieka none: jokio bendro B2B mandato Lietuvoje šio pako rengimo dieną (2026-09-25) nerasta nei įstatyme, nei paskelbtame teisės akto projekte. profile peppol-bis-3 aprašo formatą, kuriuo SABIS faktiškai keičiasi sąskaitomis (Peppol BIS Billing 3.0, atitinkantis EN 16931), o ne bendrą įmonių tarpusavio pareigą. party_scheme ir vat_scheme lieka tušti: šio pako rengimo metu nepatvirtinta, kad SABIS naudoja ISO 6523 keturženklį schemos identifikatorių Peppol tinkle analogišką Estijos ar Lenkijos pakams — žr. docs/international.md, skiltis „From Lithuania“.

Where the tax balance landsThe accounts a filed declaration settles to, by role.

• payable 4430
• receivable 2200

Bank statementsThe formats this country’s banks send, and whether anything here reads them.

• camt.053 — read

Payment filesThe formats the country’s banks accept for an outgoing payment.

pain.001

Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.

• LT-VAS-BS — 23 lines
• LT-VAS-IS — 13 lines

Who has read itA pack is reviewed when a named professional has read it against the law, and never before.

community no named reviewer

14 sources cited

Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.

2026-09-25

Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.

0.3.0 — published 2026-10-23

lt

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

What it was built from

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