I had the same issue. In my home folder I've got a script named sqlplus.sh that takes care of this for me, containing:
ORACLE_HOME=/usr/lib/oracle/xe/app/oracle/product/10.2.0/server
export ORACLE_HOME
ORACLE_SID=XE
export ORACLE_SID
NLS_LANG=`$ORACLE_HOME/bin/nls_lang.sh`
export NLS_LANG
PATH=$ORACLE_HOME/bin:$PATH
export PATH
sqlplus /nolog