SAF-T in Lithuania: the i.SAF explained
Lithuania requires VAT-registered businesses to submit invoice data to the State Tax Inspectorate (VMI) every month in the i.SAF file. Accounting data in the SAF-T format must also be available on request. i.VAZ, which is often mentioned in the same breath, is the separate electronic waybill system and not a SAF-T accounting file.
General information only, not tax advice. Rules change, so check the official sources at the bottom of this page before you act.
The mandate
i.SAF - Lithuanian invoice data file (SAF-T)
Who must file
All VAT-registered businesses in Lithuania.
How it works
Accounting system generates the i.SAF invoice file (XML) → submitted every month to the VMI → VMI validates it and cross-checks it against VAT returns.
Key dates for Lithuania
- Oct 2016i.SAF mandatory for VAT-registered businesses
- 2020Schema updates and stricter validation rules
- On requestAccounting SAF-T data must be provided when the VMI asks for it
What the file contains
The i.SAF file contains sales and purchase invoice data (invoice header, parties, amounts and VAT) and is submitted every month. It must agree with the VAT return. Separately, accounting data in the SAF-T structure has to be available when the VMI requests it.
What your ERP has to deliver
The accounting or ERP system must export invoice data in the i.SAF schema, with the VAT codes and party data the VMI requires. It must also be able to produce SAF-T accounting data on request.
The data flow, step by step
Practical insights
- i.SAF covers invoices only. Teams sometimes assume it is a full ledger file, but the general ledger is requested separately, when the VMI asks for it.
- The VMI compares i.SAF data with VAT returns and with the data of trading partners, so mismatches are visible quickly.
- Many companies submit i.SAF through their ERP. Missing or wrongly mapped VAT codes are the most common cause of rejected files.
Common pitfalls
- Confusing i.SAF (invoices) with i.VAZ (waybills) and treating them as one project.
- Invoice totals in i.SAF that do not match the VAT return for the same month.
- Incorrect or missing VAT classification codes on invoice lines.