EU Deadline Radar

What changes in Lithuania on 1 January 2028

Several compliance deadlines fall on the same day in Lithuania. Here is what changes on 1 January 2028 and what your company needs to do about each one.

What changes on this date

RegulationDeadline
EU-wideCSRD

CSRD after Omnibus I: sustainability reporting only for 1,000+ employee companies from FY2027; SMEs out of scope with VSME value-chain cap

The Omnibus I package cut CSRD scope to companies with more than 1,000 employees and over €450M turnover; listed SMEs are removed entirely. Large customers may not demand more sustainability data from suppliers below 1,000 employees than the voluntary VSME standard. In-scope companies report for financial year 2027 in 2028.

Large companies: confirm whether you exceed both thresholds and prepare ESRS-based reporting for FY2027. SMEs: use the VSME standard as your maximum response to customer ESG questionnaires and decline requests going beyond it; consider a lightweight VSME report to keep bank and customer relationships smooth.

Details →

LithuaniaLithuania e-invoicing

Lithuania: mandatory domestic B2B e-invoicing remains an unofficial expectation, not an adopted or announced plan

Lithuania has not adopted, and has not published an official target date for, a domestic mandatory B2B e-invoicing regime. The state's SABIS platform (live since July 2024) already handles mandatory B2G e-invoicing for public-sector suppliers and is the most likely rail for any future B2B extension, but no bill or government notice of intent for B2B has been identified as of this verification.

No B2B compliance action is required yet. If you already invoice public bodies, continue using SABIS (Peppol/EN 16931-compatible). Track VMI (vmi.lt) and Ministry of Finance (finmin.lrv.lt) announcements for any formal B2B e-invoicing proposal, and separately track the EU ViDA digital-reporting rollout (binding EU-wide from 2030-07-01) since it will apply regardless of Lithuania's own domestic timeline.

Details →

EU-wideCSRD

CSRD after Omnibus I: sustainability reporting only for 1,000+ employee companies from FY2027; SMEs out of scope with VSME value-chain cap

The Omnibus I package cut CSRD scope to companies with more than 1,000 employees and over €450M turnover; listed SMEs are removed entirely. Large customers may not demand more sustainability data from suppliers below 1,000 employees than the voluntary VSME standard. In-scope companies report for financial year 2027 in 2028.

Large companies: confirm whether you exceed both thresholds and prepare ESRS-based reporting for FY2027. SMEs: use the VSME standard as your maximum response to customer ESG questionnaires and decline requests going beyond it; consider a lightweight VSME report to keep bank and customer relationships smooth.

Details →

LithuaniaLithuania e-invoicing

Lithuania: mandatory domestic B2B e-invoicing remains an unofficial expectation, not an adopted or announced plan

Lithuania has not adopted, and has not published an official target date for, a domestic mandatory B2B e-invoicing regime. The state's SABIS platform (live since July 2024) already handles mandatory B2G e-invoicing for public-sector suppliers and is the most likely rail for any future B2B extension, but no bill or government notice of intent for B2B has been identified as of this verification.

No B2B compliance action is required yet. If you already invoice public bodies, continue using SABIS (Peppol/EN 16931-compatible). Track VMI (vmi.lt) and Ministry of Finance (finmin.lrv.lt) announcements for any formal B2B e-invoicing proposal, and separately track the EU ViDA digital-reporting rollout (binding EU-wide from 2030-07-01) since it will apply regardless of Lithuania's own domestic timeline.

Details →

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