Lithuania's SAF-T is the standard accounting data file, an XML export of a company's accounting records in version 2.01, based on the OECD SAF-T. Companies give it to the State Tax Inspectorate (VMI) on request during a tax check, through the i.SAF-T subsystem, with at least 10 days' notice. The separate i.SAF is a monthly register of VAT invoices. Klarbon support is planned, not available yet.
What is in a Lithuanian SAF-T file?
| Part | Holds |
|---|---|
| Header | version 2.01, the company, the period and the software |
| Master files | accounts, customers, suppliers, tax codes, products |
| GL | general ledger entries |
| SI and PI | sales and purchase invoices |
| PA | payments |
| MG | stock movements |
| AS | fixed assets |
| Property | Value |
|---|---|
| Legal basis | Government Resolution No. 699 of 1 July 2015, VMI order No. VA-49 of 21 July 2015 |
| Sent | on request, during a control action, with at least 10 days' notice |
| Splitting | by period up to a financial year, by data type or by unit |
| Size | up to 1 GB per file or part, ZIP with one XML file |
| Testing | in the i.SAF-T test environment |
| Run by | Valstybinė mokesčių inspekcija (VMI) |
VMI explains who must provide the file, the version, splitting and size in its SAF-T guidance, and publishes the XML structure specification (VMI guidance, specification 2.01).
Who must produce it?
| Net sales in the financial year | Data from |
|---|---|
| above 8 million euros in 2015 | 1 January 2017 |
| above 700,000 euros in 2016 | 1 January 2018 |
| above 300,000 euros in 2017 | 1 January 2019 |
A company that keeps its accounts only in spreadsheets, not in accounting software, does not have to produce the file.
SAF-T or i.SAF?
| SAF-T | i.SAF | |
|---|---|---|
| Holds | the full accounts | VAT invoices issued and received |
| Sent | on request | monthly, by the 20th |
| Version | 2.01 | separate i.SAF schema |
The e-invoice for public buyers is covered under Lithuanian SABIS e-invoice, and the OECD design under Standard Audit File for Tax.
What does Klarbon do with Lithuanian SAF-T files?
Klarbon does not support Lithuanian SAF-T today; opening SAF-T and i.SAF files is planned, not available yet. Klarbon does not produce SAF-T files or submit them to VMI.
Related
Frequently asked questions
What is SAF-T in Lithuania?
The standard accounting data file (standartinė apskaitos duomenų rinkmena), an XML export of a company's accounting records. Companies give it to the State Tax Inspectorate (VMI) when it asks, during a tax check, through the i.SAF-T subsystem.
Which version applies?
Version 2.01. The AuditFileVersion element in the header must hold exactly 2.01, or the file is rejected.
Who must produce a Lithuanian SAF-T file?
For profit companies that keep their accounts in accounting software, by net sales thresholds in Government Resolution No. 699 of 1 July 2015. Branches of foreign companies, public bodies and non profit organisations are only encouraged to.
How is SAF-T different from i.SAF?
SAF-T is the full accounting file, given on request. i.SAF is a monthly register of VAT invoices issued and received, due by the 20th of the following month.
How large can a SAF-T file be?
Each file or part should not exceed 1 GB. A file can be split by period, by data type or by unit, and a ZIP archive may hold one XML file.