Credit and debit invoices in Lithuania: rules and examples

A credit invoice (kreditinė sąskaita faktūra) is the document that adjusts an invoice already issued when, after the sale, the value, the quantity or the amount the buyer owes changes: a discount is given, goods are returned, services are cancelled.

It is issued by whoever issued the original invoice, usually the seller. A debit document (debetinė sąskaita faktūra) is issued by the buyer in its place, if the parties agree and the buyer is a VAT payer.

Both show all the information of a VAT invoice and the date of issue, series and number of the invoice being adjusted (Article 83 of the Law on Value Added Tax).

This guide explains what the legal texts say, as read on 2026-10-07. It is not tax advice: if your case is less simple than the examples, speak to an accountant.

The parties and their codes are invented.

On 15 September 2026 UAB „Pavyzdys“ sold UAB „Pirkėjas“ 10 office chairs at 80.00 EUR each without VAT and issued VAT invoice PVZ No. 0000123 the same day: taxable amount 800.00 EUR, VAT at 21 % 168.00 EUR, total 968.00 EUR.

On 2 October the buyer returned 2 chairs. The seller issues a credit VAT invoice (kreditinė PVM sąskaita faktūra) with these lines:

• Document title: credit VAT invoice
• Series and number: KR No. 0000007
• Date of issue: 2026-10-02
• Seller: UAB „Pavyzdys“, Pavyzdžio g. 1, Vilnius, company code 000000000, VAT number LT000000000000
• Buyer: UAB „Pirkėjas“, Pavyzdžio g. 2, Kaunas, company code 111111111, VAT number LT111111111111
• VAT invoice being adjusted: series PVZ No. 0000123, issued 2026-09-15
• Date of supply: 2026-09-15
• Reason: 2 office chairs returned on 2026-10-02
• Goods: office chair, 2 units, unit price without VAT 80.00 EUR
• Taxable amount reduced by: 160.00 EUR
• VAT rate 21 %, VAT reduced by: 33.60 EUR
• Total payable by the buyer reduced by: 193.60 EUR

The sums: 2 × 80.00 = 160.00 EUR; 160.00 × 21 % = 33.60 EUR. After the adjustment the sale stands at a taxable amount of 640.00 EUR, VAT 134.40 EUR, total 774.40 EUR.

Invoice PVZ No. 0000123 is not rewritten: it stays in the accounts together with the credit document.

You can prepare the original invoice in our free invoice tool. It does not produce credit or debit documents; the last section says what to do instead.

Article 83, part 1 of the VAT law lists what may change once a supply has been documented:

• the taxable amount or the quantity of the goods or services changes;
• discounts are given;
• the goods, or part of them, are returned;
• the goods, part of them, or the services are cancelled;
• the amount the buyer owes changes for any other reason.

In these cases the person who issued the original document must issue a credit document. It is a duty, not a choice. If no invoice has been issued yet, there is nothing to adjust.

Point 20³ of the rules approved by Government Resolution No. 780 adds that credit and debit documents adjusting VAT invoices are issued as Article 83 provides and state, in free form, that the document is a credit or a debit VAT invoice.

Article 83 sets no deadline for issuing a credit document. Ask an accountant about timing and about the tax period in which the seller adjusts its own VAT.

It is easy to assume the seller issues a debit invoice when the price goes up. The text says something else.

Under Article 83, part 1 the parties may agree that the change is documented not by a credit document from the supplier but by a debit document issued by the buyer, if the buyer is a VAT payer.

If there is no agreement, or the buyer is not a VAT payer, the person who issued the original document issues a credit document.

An invented example.

On 20 September 2026 UAB „Pavyzdys“ sold UAB „Pirkėjas“ 200 kg of paint at 5.00 EUR per kg without VAT under VAT invoice PVZ No. 0000131: taxable amount 1,000.00 EUR, VAT at 21 % 210.00 EUR, total 1,210.00 EUR.

Delivery was late, so the parties agreed a 10 % discount and agreed that the buyer would document it. Both are VAT payers.

On 5 October the buyer issues a debit VAT invoice (debetinė PVM sąskaita faktūra), DB No. 0000002.

It carries the same lines as the credit example, names the buyer as the issuer, refers to invoice PVZ No. 0000131 issued 2026-09-20, and reduces the taxable amount by 100.00 EUR, the VAT by 21.00 EUR and the total by 121.00 EUR.

The sale then stands at 900.00 EUR, VAT 189.00 EUR, total 1,089.00 EUR.

Under Article 83, part 3 the document shows all the VAT invoice information of Article 80, part 1, including what is not being adjusted, plus details of the invoice being adjusted:

• the date of issue, and a series and number that identify the document;
• the seller's VAT number, and the buyer's if the buyer is a VAT payer;
• the names and addresses of the seller and the buyer;
• the name and quantity of the goods or services;
• the date of supply, if it differs from the date of issue;
• the unit price without VAT, and discounts not included in it;
• the taxable amount for each rate, the VAT rate and the VAT amount in euros;
• the date of issue, series and number of the VAT invoice being adjusted, where it can be identified exactly;
• where it cannot, other details, such as the period in which the goods were supplied or the services provided;
• the free-form statement that this is a credit or a debit VAT invoice (point 20³).

Article 80, part 1 also has items required only in certain cases, such as the 0 % rate or reverse charge: see VAT invoice: required information.

Article 83, part 4 lets the issuer show the information of a simplified VAT invoice instead (Article 80, part 9); the reference to the adjusted invoice is still needed and the law makes exceptions, so ask an accountant first.

What the texts we read do not settle:

• Reason. Article 83 does not require one. The examples give it because it helps both parties.
• Minus sign. The texts do not say whether amounts carry one. The document must make clear by how much, and in which direction, the taxable amount and the VAT change.
• Series and number. We found no separate numbering rule for credit documents; "KR" and "DB" are our own choice. See invoice numbering.
• Date of supply. The examples repeat the original date because it differs from the date of issue. Confirm with an accountant whether your case needs it.

Article 83, part 1 says the taxable amount, quantity or consideration changes, without saying in which direction. Read literally, the person who issued the original document records the change with a credit document.

We found no separate rule for a price increase, so check with an accountant how to title and fill in the document.

Article 83 does not mention mistakes. One that changes the amount payable, such as too high a price or quantity, may fall under its "other reasons".

Neither Article 83 nor point 20³ says how to correct one that does not, such as a wrong name, address or code.

Article 7, part 5 of the Law on Financial Accounting also matters: accounting documents that support transactions carried out in money may not be corrected.

A new document is prepared; the faulty one is treated as invalid and kept with the other accounting documents of the reporting period. Decide with your accountant which route fits.

No. The law speaks of an invoice being adjusted, not cancelled. The texts also say:

• All VAT invoices issued and received go into the VAT invoice registers, except the fuel-purchase till receipts of Article 80, part 7 (Article 78, part 5).
• VAT invoices for supplies within the country, and those received by taxable persons established in Lithuania, are kept for 10 years from the date of issue (Article 78, part 7).
• Changes documented by credit and debit documents must be entered in the VAT accounts of both seller and buyer (Article 83, part 2).
• A VAT-payer buyer who had deducted the input VAT and then, after filing the return, returned goods or received further discounts adjusts the deduction in the VAT return for the tax period in which this became known (Article 65).

Nor is a credit invoice a refund. Article 83 sets how the change is documented, not when or how an overpayment is returned; that follows your contract with the buyer.

Where the supply was documented by an accounting document other than a VAT invoice, point 29¹ of the rules applies.

The change is documented by a credit accounting document stating the name, date of issue, series and number of the document being adjusted (or other details, such as the supply period, if it cannot be identified exactly) and the reasons for issuing it.

Here the reason is required.

Point 29¹ mentions no VAT and lists no other content; that is set by Article 7, part 1 of the Law on Financial Accounting and described in invoice without VAT.

An invented example. MB „Pavyzdys“, not a VAT payer, issued invoice SF No. 045 to UAB „Pirkėjas“ on 10 September 2026 for website maintenance, 300.00 EUR. The parties agreed a 50.00 EUR discount.

The credit invoice KR No. 003 of 1 October names both parties with their company codes, refers to invoice SF No. 045 issued 2026-09-10, gives the reason, names the service and reduces the amount payable by 50.00 EUR, to 250.00 EUR.

If you work under individual activity (individuali veikla) without being a VAT payer, note point 27: apart from the cases the rules name, only the provisions meant for VAT payers apply to such residents, and only when the resident is a VAT payer; other requirements come from the legislation governing their accounts.

Whether point 29¹ applies to you is not clear from the text, so confirm with an accountant.

Our invoice tool covers the ordinary invoice and the VAT invoice.

It does not produce credit or debit documents, and it is not accounting software: it keeps no register and sends nothing to the tax authority.

Issue a credit document in the accounting software you or your accountant use, check it against the list above, and keep the original invoice with it.

For a first invoice, start with invoices in Lithuania: what the law requires.