Stay Compliant.

Profit seeking organizations must be ready to submit SAF-T data to State Tax Inspectorate if:

  • Sales income for their financial year of 2015 exceed 8 million EUR. Companies meeting this threshold must be able to generate SAF-T file with data starting from the January 1st, 2017.

  • Sales income for the financial year of 2016 exceed 700 thousand EUR. Companies meeting this threshold have to be able to generate SAF-T file with data starting from the January 1st, 2018.

  • Sales income for the financial year of 2017 exceed 45 thousand EUR.  Companies meeting this threshold will have to be able to generate SAF-T file with data starting from the January 1st, 2019.

  • After the year of 2020, other profit organizations should be prepared to generate SAF-T for next year data if their sales income of the current year exceeds 45 thousand EUR.

SAF-T should be generated on demand from the State Tax Inspectorate. No periodic submissions are required so far.

The Obligation to
Generate SAF-T
The law regulating SAF-T submission as well as specifications can be found at the site of State Tax Inspectorate of Lithuania.
The Obligation
to Generate i.SAF

All entities that are registered as VAT payers in Lithuania must submit i.SAF standard file every month containing invoice information. i.SAF file is being submitted by the 20th of the next month for the month when the invoice has been issued. 

The law regulating i.SAF submission as well as specifications can be found here at the site of State Tax Inspectorate of Lithuania.