Lithuania, one of the three EU Baltic states is building out its i-MAS digital reporting requirement. This is enabling the digitisation of transactional reporting for more efficient audits and to help close the VAT Gap.
The main reporting requirements under i-MAS include the following
| SAF-T | On-demand XML file including materdata and transactions on VAT. Follows the OECD SAF-T guidance |
| i-SAF | Monthly sales and purchase invoice listings due from all VAT registered businesses |
| i-VAZ | Online government reporting portal for transport movements of goods within Lithuania |
| i-APS | Small business and self-employed accounting service provided by government. |
If you need to complete Lithuanian returns, our VAT Filer can accurately populate any country submission with verified VAT or GST data from our VAT Calculator or VAT Auditor services.
Standard Audit File for Tax SAF-T countries
| Country (click for details) | Date | Scope | |
| 13 | Bulgaria | 2026 | Phased introduction over two years |
| 12 | Ukraine | Jan 2025 | Phased 2025 to 2027 implementation |
| 11 | Denmark | Jan 2024 | Phased implementation from 2024 |
| 10 | Romania | Jan 2022 | Mandatory monthly filings initially large taxpayers (due Jan 2023) |
| 9 | EU OSS & IOSS | Jul 2021 | On-demand for sellers, marketplaces or Intermediaries |
| 8 | Norway | 2020 | Replaced VAT return 2022 |
| 7 | Angola | 2019 | On-demand |
| 6 | Lithuania | 2019 | On-demand; residents and non-residents above €30,000 sales threshold |
| 5 | Poland | 2016 | Mandatory, monthly replaced VAT return Oct 2020 |
| 4 | France | 2014 | On-demand |
| 3 | Luxembourg | 2011 | On-demand |
| 2 | Austria | 2009 | On-demand |
| 1 | Portugal | 2009 | Monthly for residents and non-residents (Jun 2022) |
