Start with the client and project
Confirm the legal client name, billing contact, service description, agreed currency, and purchase order details before you create the invoice. For Lithuania, DingVoice templates default to EUR so totals stay consistent with the rest of your records.
Add tax and business identity fields
Keep your business identity visible on the invoice, including the Įmonės kodas / PVM mokėtojo kodas field when it applies to your situation. Use the linked calculator as a sanity check, but confirm tax registration, exemptions, and local rules before sending official documents.
Set payment terms and follow up
A common starting point for this guide is Net 30. Add the due date, payment instructions, and a short note about late follow-up so the client understands when action is expected.
Your activity type decides the paperwork
Most freelancers in Lithuania work under an individual activity certificate (individualios veiklos pažyma) or a business certificate (verslo liudijimas), both registered with VMI, or through a company such as an MB or UAB. Which one you use changes what documents you issue and how you pay tax, so confirm it with VMI or an accountant before you send your first invoice.
PVM sąskaita faktūra or sąskaita faktūra
If you are registered for VAT (PVM), you issue a PVM sąskaita faktūra that shows your PVM mokėtojo kodas, the client's details, and the PVM amount at the standard 21% rate, or a 9% or 5% reduced rate where one applies. If you are not a VAT payer, you issue a regular sąskaita faktūra with no PVM line. At the time of writing, VAT registration becomes compulsory once your income from goods and services passes €45,000 in the last 12 months.
Numbering and records
Give every invoice a series and a number that runs in order without gaps, and keep issued invoices with your accounting records. VAT payers also report invoice data to VMI through i.SAF. Documents for Lithuanian accounting are usually kept in Lithuanian; a bilingual layout works well for foreign clients.