What is SAF-T Reporting in Lithuania?
Lithuania does not impose a routine schedule for Standard Audit File for Tax (SAF-T). Instead, resident companies whose annual turnover once exceeded the phased-in thresholds (€700 k for FY 2016; €300 k for FY 2017) must be able to export a full SAF-T XML file whenever the State Tax Inspectorate (VMI) requests it, usually during an audit. VMI typically gives a short deadline (about 10 days) for the upload. Foreign businesses that are merely VAT-registered in Lithuania are outside the SAF-T scope.
i.SAF – Monthly Invoice Ledger for Every VAT-Registered Taxpayer
Do not confuse SAF-T with i.SAF. i.SAF is the XML ledger of all sales and purchase invoices (form FR0600). Every VAT-registered entity—local or foreign—must file it every month by the 20 th of the month following the transaction month, even if no invoices were issued (a zero report is required). Submission is via the i.MAS portal or API.
SAF-T Deadlines in Lithuania
Standart Audit File Tax in Lithuania are not required to be submitted periodically. Instead, businesses must be prepared to submit their SAF-T records upon request from tax authorities. Companies must ensure their accounting systems are structured to generate and deliver SAF-T-compliant reports within the required timeframe whenever requested under the standart audit file tax in Lithuania.
i.SAF Deadlines in Lithuania
i.SAF is a separate, ongoing obligation that applies to all VAT-registered businesses in Lithuania, including foreign entities. This system requires the submission of structured invoice data (form FR0600), covering all sales and purchase invoices issued or received under the Lithuanian VAT number.
The i.SAF file must be submitted monthly, by the 20th day of the following month. Even if no invoices were issued or received during the reporting period, businesses are still required to submit a nil report.
Is SAF-T Mandatory in Lithuania?
Yes, SAF-T reporting is mandatory for all businesses that are registered for VAT in Lithuania. Regardless of the company’s size or industry, businesses must maintain digital accounting records in a standardized SAF-T Lithuania format to ensure compliance with national tax regulations and Lithuania SAF-T obligations.
SAF-T Requirements in Lithuania
Lithuania’s i.MAS platform has three subsystems that structure tax data:
- i.SAF – the monthly XML ledger of all sales and purchase invoices (form FR0600) that every VAT-registered business — local and foreign — must file by the 20th of the month following the transaction month.
- i.SAF-T – the on-demand SAF-T file that contains full accounting data (general ledger, AR/AP, inventory, fixed assets, etc.) for resident Lithuanian companies. The file is only submitted when the State Tax Inspectorate (VMI) asks for it (usually during an audit).
- i.VAZ – the consignment-note module for domestic goods movements (mentioned for completeness).
All SAF-T files must follow the VMI-published XML schema so they can be validated automatically and analysed alongside i.SAF data during audits.
When Was SAF-T Introduced in Lithuania?
Lithuania SAF-T was introduced in phases, starting in 2016 for large enterprises. Over time, the requirement expanded, and by January 2020, all VAT-registered businesses in Lithuania were required to comply with SAF-T regulations. This phased approach allowed businesses to gradually adapt to the new digital tax reporting framework under the Lithuania SAF-T model.
SAF-T Declaration in Lithuania
When the VMI issues a request, the company has a short, fixed deadline (typically 10 calendar days) to export its accounting data into the SAF-T XML structure and upload it via the i.MAS portal or API. Proactive configuration of ERP/accounting systems is therefore essential to avoid scrambling for data during an audit.
Which Companies Must Declare SAF-T in Lithuania?
i.SAF: All VAT-registered businesses in Lithuania, including foreign entities, are required to submit i.SAF reports. This obligation applies regardless of company size or place of establishment. Every month, these businesses must report their sales and purchase invoice data in XML format (form FR0600) via the i.MAS platform.
SAF-T (i.SAF-T): The SAF-T obligation applies only to resident Lithuanian companies that meet the relevant turnover threshold (currently €300,000 annually). These companies must submit SAF-T files only upon request from the tax authority, typically during an audit or inspection.
Foreign businesses that are merely VAT-registered in Lithuania — without a permanent establishment or local accounting presence — are not required to submit SAF-T files.
Lithuania’s SAF-T implementation is a key step toward strengthening tax compliance, enhancing transparency, and facilitating more efficient tax audits. While SAF-T files are not submitted on a regular basis, resident companies must be ready to generate and deliver them promptly upon request from the tax authority. Ensuring that accounting systems are SAF-T compatible and maintaining well-structured financial data will help businesses remain fully compliant with Lithuania’s digital reporting requirements.