www.ecr-all.org ECR Europe communication platform with presentations, publications, guidelines, bluebooks, whitepapers and best practices from all Europe (please register for more content, its free).
www.gs1.org Standards organization for CPG (Consumer Packaged Goods) Industries for product and parties identification standards, EDI (eCom) message standards, Global Product Classification standards and GDSN (Data Synchronization). GS1 in Baltics: www.gs1.ee , www.gs1.lv , www.gs1lt.org
Legal aspects: E-invoicing is regulated by Law on Value Added Tax (in effect as of 01.05.1995 as amended), Article 8 whereof specifically contains a description of VAT invoice, and by Electronic Documents Law (in effect as of 01.01.2003.).
Legal aspects: In Lithuania, e-invoicing is mainly regulated by the Law on Value Added Tax, which states that VAT invoices may be issued in a paper form or, if prior consent of the recipient exists, by electronic means. It also sets general rules related to e-invoicing (issuance, third party issuance, storage, etc.).
Detailed rules for e-invoicing, however, are provided by the Rules on the Use of Electronically Issued and (or) Received Value Added Tax Invoices, approved by the Head of the State Tax Inspectorate. These rules set the types of accepted technologies and other specific requirements for e-invoicing.
Since the issuance of e-invoicing is also made possible by the use of secure electronic signature, the requirements provided by the Law on Electronic Signature must also be taken into account. It provides the definition of the secure electronic signature as well as lays down the applicable legal requirements.
Laws and other regulations of Lithuania – Seimas (Parliament) of the Republic of Lithuania – http://www3.lrs.lt/dokpaieska/forma_e.htm
More information on e-invoicing in Lithuania – Information Society Development Committee under the Government of the Republic of Lithuania – http://epp.ivpk.lt/en
List of Qualified Certificate Service Providers operating in Lithuania – Information Society Development Committee under the Government of the Republic of Lithuania – http://epp.ivpk.lt/en/providers/
More information on VAT issues – State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania – http://www.vmi.lt/en/?itemId=10145862