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Lithuania SAF-T

Standard Audit File for Tax

Lithuania rolled out its version of the OECD’s Standard Audit File for Tax (SAF-T) in 2017, and completed it’s current version, in 2019. It was phased in from 2018. Read about Lithuania’s i-MAS digital reporting regime which imposes a range of transactional obligations on businesses.

It is an on-demand requirement only, generally requested prior to a VAT audit. There is a reporting threshold of €300,000 per annum. This applied to both resident and non-resident businesses.

In Lithuania, SAF-T is an XML requirement structured over four groups:

  1. Header corporate data
  2. Master data: GL; customer master data; fixed asse
  3. General Ledger posting
  4. Support information on VAT transactions, including: sales and purchases; inventories; stock movements; and cash payments

In addition to SAF-T, Lithuania also requires a monthly sales and purchase invoice listing, i-SAF. Check which countries have implemented SAF-T.

OECD Standard Audit File for Tax (SAF-T)

The OECD launched v1 of SAF-T as a standard for tax authorities and taxpayers to efficient exchange information. It is XML-based. Over 10 European countries have already adopted it. After Hungary, it is expected Romania will be next. Since May 2005, SAF-T is recommended in the following five formats (per v2, 2010):

  1. General Ledger: journals;
  2. Accounts Receivable: customer master files; invoices; payments;
  3. Accounts Payable: supplier master file; invoices; payments;
  4. Fixed Assets: asset master files; depreciation and revaluation; and
  5. Inventory: product master files; movements.

If you need to complete SAF-T or 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
12 Ukraine Jan 2023 Phased 2023 to 2027 implementation
11 Romania Jan 2022 Mandatory monthly filings initially large taxpayers (due July 2022)
10 Hungary Likely 2023 Potential introduction SAF-T HU
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 only

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