Lithuania: i.SAF VAT invoice register submission due by the 20th
Chaque mois, avant le 20. · Applies to VAT-registered legal entities with a monthly VAT tax period. Companies on a quarterly or half-yearly VAT tax period instead submit i.SAF by the 20th of the month following that quarter/half-year. A register must be submitted every period even if empty.
Ce qui change
VAT-registered legal entities with a monthly VAT tax period must submit their register of issued and received VAT invoices (i.SAF) to VMI's i.MAS system by the 20th day of the month following the reporting period, even when no invoices were issued or received (an empty register must still be submitted).
Qui est concerné
Lithuania-registered VAT-payer companies with a monthly VAT tax period; companies on a quarterly or half-yearly VAT tax period submit i.SAF on the same schedule as their VAT return instead.
Tailles : micro, petite, moyenne, grande · Secteurs : Tous les secteurs
Que faire
Submit the i.SAF register of issued and received VAT invoices via VMI's i.MAS system by the 20th of the month following the reporting period, filing an empty register if no invoices were issued or received.
Prochaines échéances
Sources
- VMI – i.SAF registrų teikimo terminai (monthly filers: 20th of following month; empty registers required) (www.vmi.lt)
Dernière vérification le 8 septembre 2026. À titre informatif uniquement, ne constitue pas un conseil juridique.