i.MAS in Lithuania: Integrated Electronic Tax Reporting System
Lithuania introduced its version of Standard Audit File for Tax (SAF-T) on 1 October 2016. It is known at i.MAS (Informacinių Mokesčių Apskaitos Sistema). It is Lithuania’s electronic tax reporting system, requiring businesses to submit VAT, transport, and accounting data to the tax authority through dedicated digital channels for improved compliance and oversight.
Centralizing Digital Tax Compliance through Lithuania’s i.MAS Framework
Breaking Down Lithuania’s i.MAS: Key Modules for Tax Reporting
i.SAF - Invoice Reporting
Requires companies to submit monthly reports detailing all issued and received VAT invoices, enhancing transparency in VAT reporting.
i.VAZ - Transport Document Reporting
Mandates electronic submission of transport documentsf or goods movement within Lithuania, ensuring traceability and tax compliance for logistics.
i.SAF-T - Standard Audit File for Tax
Collects structured accounting data from companies during tax audits, allowing the tax authority to perform detailed electronic reviews of financial records.
key implementation dates
Keep track of key dates and einvoicing mandates in Lithuania
Since October 2016, all Lithuanian VAT-registered companies are required to submit monthly VAT invoice reports.
Since October 2016, companies involved in the transport of goods within Lithuania are required to report transport documents electronically.
Since January 2019, companies with annual revenue over 300.000€ are required to report VAT through i.SAF-T.
Lithuanian’s i.MAS Reporting Overview
Implementation
Mandatory since 2016 for VAT invoice, transport, and accounting data reporting. Phased implementation in accounting data reporting.
Tax Authority
State Tax Inspectorate (VMI)
Format
XML based on VMI technical specifications
Digital Signature
Not required but data integrity must be ensured
Archiving
Minimum of 10 years.
Other Lithuanian regulations
Is your SAP system fully prepared for Lithuania’s i.MAS integrated reporting and i.SAF-T audits?
Frequently asked questions
What is Lithuania’s i.MAS system and who must comply with it?
i.MAS is Lithuania’s electronic tax reporting system, managed by the State Tax Inspectorate (VMI), designed to digitalize VAT, transport, and accounting compliance. All VAT-registered companies operating in Lithuania, including both local and foreign entities with VAT obligations, must comply with its different modules.
Is i.SAF reporting required for all Lithuanian companies?
Yes, i.SAF reporting is mandatory for all VAT-registered companies in Lithuania, regardless of their size. It requires businesses to submit detailed monthly records of all issued and received VAT invoices, ensuring proper VAT oversight.
How often do businesses need to submit i.SAF reports?
i.SAF reports must be submitted monthly, by the 20th day of the following month after the reporting period. These reports include both issued and received VAT invoices for that specific month.
What penalties apply for non-compliance with i.MAS obligations?
Non-compliance with i.MAS reporting obligations, such as late submissions or missing data, can lead to financial penalties imposed by the VMI. The severity of penalties depends on the nature of the violation, with potential fines ranging from €1,000 to €5,000 or more for repeated offenses.
Can foreign companies be subject to i.MAS reporting requirements?
Yes. Foreign companies registered for VAT in Lithuania are subject to i.MAS obligations, including i.SAF and i.VAZ, if they conduct taxable activities within the country. The i.SAF-T module applies only upon audit request.
Is integration with i.MAS systems automated or manual?
Integration with i.MAS can be either automated or manual, depending on the company’s systems. Many businesses use accounting software that automates XML file generation and submission to VMI, while others may submit data manually through the VMI portal.
i.MAS Lithuania: Integrated System for Electronic VAT and Accounting Reporting
The implementation of the i.MAS integrated tax administration system represents a comprehensive digitalization of fiscal oversight for companies operating in Lithuania. Businesses are required to manage multiple reporting streams, including the submission of e-invoice registers (i.SAF), electronic transport documents (i.VAZ), and the provision of accounting data upon request (i.SAF-T). This means that ERP systems must be capable of extracting, validating, and formatting vast sets of transactional and logistics data into specific XML structures in a fully automated and secure way to ensure total alignment with VMI requirements.
At Code10, we guide organizations through this transition by combining SAP standard capabilities with advanced eCompliance integration via our eCompliance Hub. We make full use of SAP’s native features while implementing tailored enhancements when regulatory or technical complexities demand it. This ensures reliable data processing, validation across multiple reporting streams, and secure communication with the i.MAS platform, allowing companies to meet Lithuanian compliance requirements with confidence and efficiency.
