Invoice in English for a foreign company: Lithuanian rules

You can invoice a foreign company from Lithuania in two languages: Lithuanian, with the English equivalent beside each label.

The Lithuanian VAT law, the Financial Accounting Law and the rules of Government Resolution No. 780 do not set the language of an invoice, but Article 4 of the State Language Law says that companies operating in Lithuania keep their accounting documents in the state language.

The texts we checked do not say directly whether an English-only invoice is enough, so the example below is bilingual.

This guide explains what the legal texts say, as checked on 2026-10-07. It is not tax advice.

Whether VAT is charged on a sale abroad depends on what is sold, to whom and where, and this guide does not settle that question.

All the details below are invented. The example assumes that the seller is a VAT payer and that its accountant has confirmed that the buyer must calculate and pay the VAT on this service.

You cannot conclude from the example that the same holds for you.

The document is a VAT invoice (PVM sąskaita faktūra).

• Dokumento pavadinimas / Document: PVM sąskaita faktūra / VAT invoice
• Serija ir numeris / Series and number: PVZ Nr. 000124
• Išrašymo data / Date of issue: 2026-10-07
• Pardavėjas / Seller: UAB „Pavyzdys“, Pavyzdžio g. 1, Vilnius, Lietuva / Lithuania
• Pardavėjo juridinio asmens kodas / Seller's company code: 000000000 (invented)
• Pardavėjo PVM mokėtojo kodas / Seller's VAT identification number: LT000000000000 (invented)
• Pirkėjas / Buyer: „Example GmbH“, Beispielstraße 1, Berlin, Vokietija / Germany
• Pirkėjo juridinio asmens kodas / Buyer's company registration number: HRB 000000 (invented)
• Pirkėjo PVM mokėtojo kodas / Buyer's VAT identification number: DE000000000 (invented)
• Paslaugos pavadinimas / Description: svetainės programavimo darbai / website development services
• Paslaugų suteikimo data / Date of supply: 2026-09-30
• Kiekis / Quantity: 40 val. / hours
• Vieneto kaina be PVM / Unit price exclusive of VAT: 50,00 EUR
• Apmokestinamoji vertė / Taxable amount: 2 000,00 EUR
• Nuoroda / Mention: Atvirkštinis apmokestinimas / Reverse charge
• Mokėtina suma / Total payable: 2 000,00 EUR
• Apmokėti iki / Due date: 2026-10-21
• Sąskaitą išrašė / Issued by: Vardenis Pavardenis

Why the example looks this way:

• No VAT rate and no VAT amount. Article 80 part 8 of the VAT law: where the buyer must calculate and pay the VAT under Article 95 of the law or equivalent provisions of other Member States, the taxable amount may be given instead of the information in points 9 to 12 of part 1 (unit price and discounts, taxable amount by rate, the rate and the VAT amount). This does not apply where the buyer issues the invoice itself. The sum here: 40 hours × 50,00 EUR = 2 000,00 EUR.
• The date of supply is a separate line. Article 80 part 1 point 8 requires it when it differs from the date of issue.
• Company codes. Article 7 part 1 points 1 and 6 of the Financial Accounting Law list, among the required information of an accounting document, the name and legal entity code of the entity that carried out the transaction and of the recipient. Ask an accountant which registration number of a foreign buyer belongs on your invoice.
• The English is an addition. The required information is written in Lithuanian, as the law names it. The English is there so that the buyer understands every line.

You can prepare an ordinary invoice or a VAT invoice with rates of 21, 12, 5 and 0 % in the free invoice tool. The tool does not cover reverse charge, so it does not fit an invoice like this example.

The legal texts we checked give no direct answer. This is what they say.

• VAT law, Financial Accounting Law and the rules of Resolution No. 780. They list the information an invoice must contain. They do not say in which language.
• State Language Law, Article 4. In our translation: "All institutions, establishments, companies and organisations operating in the Republic of Lithuania keep their records and their accounting, reporting, financial and technical documents in the state language."
• State Language Law, Article 9. Transactions with natural and legal persons of foreign states are concluded in the state language and in another language acceptable to both parties. The article speaks of transactions, not of invoices.
• VAT Directive, Article 248a. For control purposes, Member States may require a translation of invoices into their official languages from certain taxable persons or in certain cases; this concerns invoices for supplies made in their territory and invoices received by taxable persons established there. They may not impose a general requirement to translate all invoices. How and when the Lithuanian tax administrator asks for a translation was not checked for this guide.

No sentence in these texts directly permits an English-only invoice, and none forbids adding English beside the Lithuanian. On a bilingual invoice the Lithuanian text stays and the buyer understands each line.

If you want to invoice in English only, talk to an accountant first.

Article 4 names institutions, establishments, companies and organisations; residents working under individual activity are not mentioned separately, so put that question to the accountant too.

The English terms in the first list come from the English text of Article 226 of the VAT Directive, which lists what an invoice must show. The Lithuanian terms are those of Article 80 of the VAT law.

• išrašymo data = date of issue
• serija ir numeris = series and number (the Directive: "a sequential number, based on one or more series")
• PVM mokėtojo kodas = VAT identification number
• pavadinimas (vardas, pavardė) ir adresas = full name and address
• pirkėjas = customer
• kiekis = quantity
• vieneto kaina be PVM = unit price exclusive of VAT
• nuolaidos = discounts or rebates
• apmokestinamoji vertė = taxable amount
• PVM tarifas = VAT rate
• PVM suma = VAT amount (the Directive: "the VAT amount payable")
• „Atvirkštinis apmokestinimas“ = "Reverse charge"
• „Pinigų apskaitos sistema“ = "Cash accounting"
• „Sąskaitų faktūrų išsirašymas“ = "Self-billing"

The terms in the second list are not set by any legal text.

They are customary business equivalents, as are the other English labels in the example (seller, buyer, description, date of supply, total payable, due date, issued by).

• PVM sąskaita faktūra = VAT invoice (the Directive calls the document simply "invoice")
• sąskaita faktūra = invoice
• juridinio asmens kodas = company code or company registration number
• mato vienetas = unit
• iš viso be PVM = total excluding VAT
• iš viso su PVM = total including VAT
• suma žodžiais = amount in words
• atsiskaitomoji sąskaita = bank account

Each required item is explained in VAT invoice in Lithuania: required information.

If this is your first invoice, start with invoices in Lithuania: what the law requires.

Article 80 part 1 point 4 of the VAT law requires a VAT invoice to show the buyer's VAT payer code or VAT identification number "which the buyer stated when acquiring the goods or services" (our translation).

The buyer gives you the number and you enter it.

The number matters beyond the invoice.

For example, under Article 49 part 1 the 0 % rate applies to goods supplied to a VAT payer registered in another Member State who has given the supplier the VAT number issued there, and transported to another Member State.

Whether these and the other conditions of that article are met is for an accountant to assess.

Article 80 part 1 point 17 of the VAT law: when the invoice documents a supply of goods or services for which the duty to calculate (or withhold) and pay the VAT falls on the buyer, it carries the mention Atvirkštinis apmokestinimas (reverse charge).

The law gives the mention in Lithuanian. In the English text of Article 226 point 11a of the Directive it is "Reverse charge". A bilingual invoice can carry both.

The point says what to write when the duty falls on the buyer. When it does is set by other provisions of the VAT law and of other Member States. Leave that decision to an accountant.

Article 3 part 5 of the Financial Accounting Law: data in accounting documents are expressed in euros and, where needed, in both euros and a foreign currency.

Article 80 part 1 point 12 of the VAT law requires the VAT amount in euros.

Where the taxable amount is not in euros, Article 15 part 21 has it converted at the exchange rate determined under the Financial Accounting Law at the moment of taxation (imports of goods follow a separate rule in part 20).

Under Article 79 part 2 point 1 a VAT invoice must be issued immediately after the supply.

Point 2 sets another deadline, the 15th day of the month after the month of the supply, in two cases: goods supplied to another Member State under Chapter VI of the law or essentially equivalent provisions of another Member State, and services on which the buyer must calculate and pay the VAT under Article 95 or equivalent provisions of other Member States.

Which deadline applies to you depends on the same assessment by an accountant.

The date by which the buyer pays is a separate matter: see invoice payment terms in Lithuania.

Point 3 of the rules of Resolution No. 780 says that economic entities that are not VAT payers, except natural persons, must document supplies with invoices (sąskaita faktūra).

Its required information is set by Article 7 of the Financial Accounting Law and points 5 and 6 of the rules: see invoice without VAT in Lithuania.

If you work under an individual activity certificate (individualios veiklos pažyma), see self-employed invoice in Lithuania.

Before your first invoice to a foreign company, note Article 71¹ part 2 of the VAT law.

A taxable person established in Lithuania who is not registered for VAT and need not register under Article 71 must register when supplying services whose place of supply, by the criteria named in that part, is another Member State; services exempt from VAT or taxed at 0 % in that Member State are excepted.

Whether your services fall under this, and which document to issue then, is for an accountant to assess. This guide does not cover other duties that a foreign buyer may create.

1. 01Ask the buyer for its exact name, address, registration number and VAT identification number.
2. 02Settle with an accountant whether you charge VAT, whether the 0 % rate applies, or whether the buyer must calculate and pay the VAT; and, if you are not a VAT payer, whether a duty to register arises.
3. 03Prepare the invoice in Lithuanian and add the English equivalent from the glossary beside each label.

You can fill in an ordinary invoice or a VAT invoice in the invoice tool: it is free, needs no registration, keeps the draft in your browser and shows which required information is missing.

It is not accounting software and does not cover reverse charge, margin schemes or credit and debit documents.