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Lithuania i-MAS VAT reporting

Lithuania, one of the three EU Baltic states is building out it’s i-MAS digital reporting requirement. This is enabling the digitisation of transactional reporting for more efficient audits and to help close the VAT Gap.

The main reporting requirements under i-MAS include the following

SAF-T On-demand XML file including materdata and transactions on VAT. Follows the OECD SAF-T guidance
i-SAF Monthly sales and purchase invoice listings due from all VAT registered businesses
i-VAZ Online government reporting portal for transport movements of goods within Lithuania
i-APS Small business and self-employed accounting service provided by government.

If you need to complete Lithuanian returns, our VAT Filer can accurately populate any country submission with verified VAT or GST data from our VAT Calculator or VAT Auditor services.

Standard Audit File for Tax SAF-T countries

Country (click for details) Date Scope
13 Ukraine Jan 2025 Phased 2025 to 2027 implementation
12 Bulgaria Jan 2025 Phased introduction over two years
11 Denmark Jan 2024 Phased implementation from 2024
10 Romania Jan 2022 Mandatory monthly filings initially large taxpayers (due Jan 2023)
9 EU OSS & IOSS Jul 2021 On-demand for sellers, marketplaces or Intermediaries
8 Norway 2020 Replaced VAT return 2022
7 Angola 2019 On-demand
6 Lithuania 2019 On-demand; residents and non-residents above €30,000 sales threshold
5 Poland 2016 Mandatory, monthly replaced VAT return Oct 2020
4 France 2014 On-demand
3 Luxembourg 2011 On-demand
2 Austria 2009 On-demand
1 Portugal 2009 Monthly for residents and non-residents (Jun 2022)

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