Lithuania: i.SAF VAT invoice register submission due by the 20th
Elke maand, uiterlijk de 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.
Wat verandert er
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).
Voor wie geldt dit
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.
Groottes: micro, klein, middelgroot, groot · Sectoren: Alle sectoren
Wat u moet doen
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.
Volgende termijnen
Bronnen
- VMI – i.SAF registrų teikimo terminai (monthly filers: 20th of following month; empty registers required) (www.vmi.lt)
Laatst geverifieerd op 8 september 2026. Uitsluitend ter informatie, geen juridisch advies.