In short: yes. Neither the Financial Accounting Act nor the VAT Act says which cloud storage to use for electronic invoices. But for 10 years their authenticity, integrity and legibility must be preserved, and the tax authority must have full access. Here is what that means in practice.
Accounting documents are stored as set by the head of the entity under the Law on Documents and Archives (FAĮ art. 10(1)). The law does not name a specific storage.
Paper VAT invoices may be scanned and kept in electronic form only. The paper original no longer needs to be kept as well (VMI, KM1736, Q71).
VAT invoices are kept for 10 years from the date of issue (PVMĮ art. 78(7)). Other documents confirming a business transaction are kept just as long (index point 3.15).
Electronic documents may be stored outside Lithuania as long as full access to their data is ensured. They may not be stored in territories without EU mutual assistance in tax matters (PVMĮ art. 78(7)).
Minimum periods under the Internal Administration Document Retention Index, in force since 2024-10-01. It also applies to private legal entities (point 2.1).
| Document | Period | Source |
|---|---|---|
| Documents confirming a business transaction: invoices, payment orders, advance reports, cash orders | 10 years | Index, point 3.15 |
| VAT invoices, including till receipts treated as VAT invoices | 10 years from the date of issue | PVMĮ art. 78(7); VMI KM1240 |
| Financial accounting registers | 10 years | Index, point 3.19 |
| Annual financial statements | 10 years | Index, point 3.4 |
| Tax returns | 10 years | Index, point 3.13 |
| Payroll calculation documents | 50 years for one of them, 10 years for the rest | Index, point 3.20 |
These are minimum periods: a company may keep documents longer (index point 2.4). Older articles often cite the previous General Document Retention Index. It was replaced by order No. VE-50 of the Chief Archivist of Lithuania on 24 September 2024.
Tax can usually be assessed or reassessed for no more than the current and three preceding calendar years (MAĮ art. 68(1)), and in certain cases for the current and five preceding years (art. 68(4)). The retention period is a separate obligation, and these rules do not shorten it.
Yes. VMI says so directly. Since 2021 the rule that an invoice must be kept in the form it was received in no longer applies (VMI, KM1240).
„Paper VAT invoices may be kept in "paper" form, or they may be digitised (e.g. scanned, converted into electronic documents, etc.) and kept in electronic form only. In that case the VAT invoices no longer need to be kept in "paper" form as well.“
If a supplier scans a paper invoice and sends it by email, it counts as an electronic VAT invoice (VMI, KM1736, Q10).
These are practical tips that follow from PVMĮ art. 78(7), not separate VMI rules.
The VAT Act requires that the authenticity of origin, integrity of content and legibility of an invoice are preserved for the whole storage period (art. 78(7)). This can be ensured by any business controls (art. 79(11)). Here is what that looks like in Drive.
The law defines it as certainty of the supplier's identity. In practice you must be able to link the invoice to the supplier and the accounting entry. Name the file by date, counterparty and number, not "scan_0042.pdf".
The law defines it as the absence of changes. Do not edit the PDF, limit edit rights, and Drive's version history will show if a file was changed.
After 10 years the file must still open and be readable. Keep PDF or JPG rather than rarer formats, and do not delete the originals.
Invoices often contain personal data: names of self-employed suppliers, employees' advance reports. So GDPR matters, not only tax law.
Google Workspace agreements come with a data processing addendum that names Google as the processor. Personal Gmail accounts have no such addendum. And when an employee leaves, their personal account leaves with the archive.
On Workspace plans from Business Standard up, the admin can choose to store data in the EU. Personal accounts have no such option.
Share a client's folder only with the people who work on that client. Turn on two-step verification for every account with access to the archive.
Drive permanently removes files from the bin after 30 days. Do not clear archive folders before the retention period ends.
The law does not prescribe a folder structure, but during an audit you will need to find a specific invoice quickly. For accounting firms this layout works well:
Parseo builds this structure in Google Drive automatically every time you export invoices.
How Parseo works with Google DriveThe requirement to keep VAT invoices in the form they were issued or received in no longer applies. Paper invoices may be digitised (VMI, KM1240).
The Accounting Act is restated and renamed the Financial Accounting Act (Finansinės apskaitos įstatymas). Storage is governed by its article 10.
The Internal Administration Document Retention Index enters into force (order No. VE-50). It sets a 10-year period for invoices and accounting registers.
You no longer need to tell VMI where electronically stored VAT invoices are kept when they are stored outside Lithuania and full access to the data is ensured (VMI, KM1240).
We found no basis in primary sources for the "12 years" sometimes quoted. Invoices have a 10-year period.
Frequently asked
Yes. The law does not name a specific storage. What matters is that the invoices' authenticity, integrity and legibility are preserved for 10 years and that the tax authority can get full access to the data (PVMĮ art. 78(7)).
10 years. For VAT invoices the period runs from the date of issue (PVMĮ art. 78(7)). Other documents confirming a business transaction also have a 10-year minimum period (index point 3.15).
VMI states that paper VAT invoices may be digitised and kept in electronic form only, and the paper original no longer needs to be kept as well (KM1736, Q71). The scan must be complete and legible.
No. Until 2025-12-31 you had to inform VMI if electronic invoices were stored outside Lithuania. From 2026-01-01 this requirement no longer applies as long as full access to the data is ensured (VMI, KM1240).
The law does not directly prohibit it, but it is risky: personal accounts are not covered by Google's data processing addendum, you cannot choose an EU data region, and when an employee leaves the archive may stay in their account. Use a company Google Workspace account.
Yes. If a paper VAT invoice is scanned and sent and received by email, VMI treats it as electronic (KM1736, Q10).
How Parseo helps
This article summarises the legal acts in force and VMI guidance published as of September 2026. It is not legal or tax advice. When in doubt, rely on the texts of the legal acts or consult an adviser.