Electronic invoicing guide
Lithuania

Lithuania introduced the obligation to submit transactional data through i.SAF, the reporting system for issued and received invoices, which entered into force in October 2016.

The obligation to submit i.SAF applies to all taxable persons which are registered for VAT in Lithuania, including non-resident businesses, with the exception of non-resident VAT-registered non-taxable persons that are registered only because of intra-Community acquisitions and do not carry out any other economic activity in the country. In addition, there is no limit to the amount of the invoices: all invoices must be communicated.

The i.SAF file is declared electronically with a monthly reporting frequency, with the exclusion of natural persons whose tax period is six months, which are obliged to submit i.SAF twice a year (i.e. by the 20 July for the period of January-June and by the 20 January for the period of July-December).

It is an electronic file that is sent via a WebService channel to the Lithuanian tax authority. i.SAF is a SAF-T component of a larger system called i.MAS. The frequency of the obligation is aligned with the VAT return, i.e. monthly and biannual (for natural persons). The scope of the Digital Reporting Requirements includes all transactions (no value threshold; sales and purchases; B2B, B2G and B2C; domestic, intra-EU and extra-EU transactions). Data must be submitted using the XML format, through direct entry into the tax authority’s portal, by uploading the XML file or through a web service.