Lithuania
Mandatory Updated 2025-12-15
Baseline
i.SAF / i.VAZ — Lithuanian SAF-T Implementation
Lithuania mandates SAF-T through two file types: i.SAF (invoicing data — sales and purchase invoices) and i.VAZ (journal entries — general ledger transactions). Both must be submitted to VMI (State Tax Inspectorate) monthly alongside the VAT return.
Key Dates
Oct 2016i.SAF and i.VAZ mandatory for VAT-registered businesses
2020Schema updates and enhanced validation rules
2025VMI expanding automated cross-checks
Who is in scope
All VAT-registered businesses in Lithuania.
Process
Accounting system generates i.SAF (invoices) and i.VAZ (journal entries) -> submitted monthly to VMI alongside VAT return -> VMI validates and cross-references.
Official Sources
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