Lithuania's Compliance Stack for Developers: i.SAF, FR0600, Intrastat, GPM313
A map of VMI, Sodra, customs and the Centre of Registers from a developer's point of view, with the data fields, deadlines and endpoints behind each Lithuanian filing.
A company in Lithuania files with four administrations, each through its own system and its own file format. The State Tax Inspectorate (VMI) takes the monthly VAT invoice registers (i.SAF) through its i.MAS web services and the tax declarations (FR0600, FR0564, GPM313, GPM312, PLN204) through its EDS portal. The social insurance board (Sodra) takes the monthly SAM report and the hire and dismissal notices through EDAS. Customs takes Intrastat through IDAIS. The Centre of Registers (Registrų centras) takes the annual financial statements. This article lists what each filing contains, when it is due, what data your system has to hold to produce it, and the endpoint that builds it.
It is written for the developer who has to make a product generate these files, not for the accountant who signs them. The per-country rate detail is on the Lithuania tax page; the real-time VAT side is in Real-Time EU VAT for Developers Building in Lithuania.
The map
| Administration | System | Filings | Transport |
|---|---|---|---|
| VMI (State Tax Inspectorate) | i.MAS web services | i.SAF invoice registers, i.SAF-T audit file, i.VAZ consignment notes | SOAP web services with a client certificate |
| VMI | EDS (deklaravimas.vmi.lt) | FR0600 VAT return, FR0564 EU sales list, GPM313 monthly withheld income tax, GPM312 annual income statement, PLN204 corporate income tax return | FFData XML uploaded under the company's EDS account |
| Sodra (social insurance board) | EDAS (draudejas.sodra.lt) | SAM monthly contributions report, 1-SD hire notice, 2-SD dismissal notice | FFData XML uploaded under the insurer account |
| Customs (Muitinė) | IDAIS, through the EM-VARTAI gateway | Intrastat arrivals (UPS-02) and dispatches (UPS-01) | SOAP with two-way TLS and a client certificate |
| Registrų centras (Centre of Registers) | Self-service portal | Annual financial statements | Interactive form only; no file format is published |
Every one of these systems identifies the filer by the company's own account, certificate or code. A software vendor does not file in its own name. Nordlet builds the file and sends it under the company's certificate; the company stays the party that filed.
i.SAF: monthly VAT invoice registers
What it is. An XML file listing every VAT invoice the company issued and received in a month, with the counterparty, the date, the taxable value per VAT classifier and the VAT amount. VMI matches sellers' and buyers' registers against each other.
Who files. Every VAT payer, monthly, by the 20th of the following month.
Data your system needs.
- Invoice type:
SFfor an invoice,KSfor a credit note. - Invoice number and date, and the VAT point date (the date the VAT became chargeable, which differs from the invoice date for advance payments and some services).
- Counterparty: VAT registration number, legal entity code and country. A missing VAT code on an EU customer is one of the most common rejection reasons.
- One total per VAT classifier code. The classifier list is VMI's own:
PVM1for the 21 % standard rate,PVM2for 9 %,PVM3for 5 %, andPVM58for the 12 % reduced rate that applies from 1 January 2026. Zero-rated and exempt supplies have their own codes, and the code, not the percentage, is what the file carries. - For purchase invoices, the registration date in the books, which can fall in a later month than the invoice date.
File types. F is the full file with both registers; S carries only sales, P only purchases.
Endpoint. POST /v1/declarations/lithuania/isaf/generate with { year, month, dataType } returns the XML and a warnings list. Each warning names the document and the field that is missing or doubtful, so the fix is a data correction, not a search.
FR0600: the VAT return
What it is. The monthly return with the numbered boxes: taxable supplies at each rate, intra-Community supplies and acquisitions, imports, deductible input VAT, and the balance due or refundable.
Who files. VAT payers, monthly, by the 25th of the following month. Payment is due the same day.
Data your system needs. Every sales and purchase document with its VAT scheme (domestic, intra-EU B2B goods, reverse-charge services, export, OSS, exempt), because the scheme decides the box. A document with the right amount in the wrong box passes the schema check and fails the audit.
Endpoint. POST /v1/declarations/lithuania/fr0600/compute with { year, month } returns the boxes as { code, label, amount } rows with warnings and notes. The same figures are available through the generic declarations/eu/vat-return/compute with countryCode: "LT".
FR0564: the EU sales list
What it is. The recapitulative statement of zero-rated intra-Community supplies of goods and reverse-charge services to VAT-registered customers in other Member States, one line per customer VAT number.
Who files. VAT payers that made such supplies, monthly, by the 25th.
Data your system needs. The customer's VAT number validated in VIES at the time of supply, and the supply type (goods or services). Nordlet checks a VAT number against VIES when the partner is created and re-checks it before invoicing when the result is stale, which is what makes the lines defensible later.
Endpoint. POST /v1/declarations/lithuania/fr0564/compute with { year, month }.
GPM313 and GPM312: income tax withheld
GPM313 is the monthly return of personal income tax (GPM) withheld from payments to individuals. Its eight fields split the amounts by payment class (A-class employment income, other A-class income, B-class income) and by whether the payment was made before or after the 15th of the month. It is due by the 15th of the following month, and the tax is paid by the same date.
GPM312 is the annual statement, per individual, of the income paid and the tax withheld during the year. Due by 15 February.
Data your system needs. Payroll runs with the gross pay, the tax-exempt amount (NPD) applied, the GPM withheld and the payment date of each payout. The payment date matters: GPM313 reports by the month of payment, so a December salary paid in January belongs to January's return. Nordlet's builder takes a payoutTiming of same-month or next-month and a payment day for exactly this reason.
Endpoints. POST /v1/declarations/lithuania/gpm313/compute with { year, month } and POST /v1/declarations/lithuania/gpm312/compute with { year }.
SAM, 1-SD and 2-SD: social insurance
SAM is the monthly report to Sodra of insured income and social insurance contributions per employee. Due by the 15th of the following month, with payment the same day.
1-SD notifies Sodra of a new employment within one working day before the start; 2-SD notifies a termination.
Data your system needs. Each employee's personal code and social insurance number, the contract number and dates, the insured income for the month, the employee contribution (19.5 % in the standard case) and the employer contribution (1.77 % for an open-ended contract), and the company's Sodra insurer code.
Endpoints. POST /v1/declarations/lithuania/sam/compute with { year, month }; POST /v1/declarations/lithuania/sd/generate with { type: "1-SD" | "2-SD", fromDate, toDate }, which returns the rows and the FFData XML for the contracts that started or ended in the range.
Intrastat: UPS-01 and UPS-02
What it is. The monthly statistical declaration of goods moved between Lithuania and other Member States: dispatches on form UPS-01, arrivals on UPS-02. It goes to customs, which collects it for Statistics Lithuania.
Who files. A VAT payer whose arrivals or dispatches in the current or preceding year exceed the thresholds Statistics Lithuania publishes for the year. There is a lower reporting threshold and a higher one above which the statistical value is also required. Due by the 10th working day of the following month (order DĮ-113/1BE-263 of the customs and statistics directors). A month with no trade still needs a nil declaration once the company is in scope.
Data your system needs. For each invoice line of goods crossing a border: the eight-digit Combined Nomenclature (CN) code, the net mass in kilograms, the supplementary unit where the CN code requires one, the country of dispatch or destination, the country of origin for dispatches, the partner's VAT number for dispatches, the nature-of-transaction code, the transport mode, the delivery terms and the Lithuanian county of the declarant. The CN code and net mass belong on the catalog item, not typed per invoice.
Endpoints. POST /v1/declarations/lithuania/intrastat/obligation with { year } reports whether the company has crossed the reporting and statistical thresholds for each flow. POST /v1/declarations/lithuania/intrastat/compute builds the declaration for a month and flow. Transport mode, delivery terms, region and nature of transaction can be set per invoice; defaults live in the IDAIS settings.
PLN204: corporate income tax
What it is. The annual corporate income tax return, with the accounting profit, the tax adjustments, the taxable profit and the tax at 17 % (or the reduced rate for a small company that qualifies).
Who files. Every company, by 15 June of the following year for a calendar-year company. Advance instalments are due quarterly during the year.
Data your system needs. The closed ledger for the year and the list of tax adjustments: non-deductible expenses, limited-deduction items, donations, loss carry-forwards. Nordlet keeps those in a tax adjustments register that the return reads.
Endpoint. POST /v1/declarations/lithuania/pln204/compute with { year }.
i.SAF-T and i.VAZ
Two more VMI files are not periodic.
i.SAF-T is the Lithuanian standard audit file. VMI requests it during an audit, for a date range, and the company has to hand it over in the published XML structure. Nordlet's POST /v1/declarations/lithuania/saft/generate takes { fromDate, toDate, dataType }, where the data type selects the full file or one section (general ledger, sales invoices, purchase invoices, payments, movements of goods, assets).
i.VAZ is the electronic consignment note for road transport of goods inside Lithuania. The note is sent before the goods move, and it can be amended or cancelled. POST /v1/declarations/lithuania/ivaz/generate takes up to 100 waybill IDs and returns the XML; ivaz/amend and ivaz/cancel produce the follow-up messages.
The deadlines in one table
| Filing | Period | Due | Who |
|---|---|---|---|
| Intrastat UPS-01 / UPS-02 | Month | 10th working day of the next month | VAT payer above the threshold |
| GPM313 | Month | 15th of the next month | Employer or other payer to individuals |
| SAM | Month | 15th of the next month | Employer |
| i.SAF | Month | 20th of the next month | VAT payer |
| FR0600 | Month | 25th of the next month | VAT payer |
| FR0564 | Month | 25th of the next month | VAT payer with intra-EU supplies |
| GPM312 | Year | 15 February | Employer or other payer to individuals |
| Annual financial statements | Year | Within 30 days of approval; approval within 4 months of year end | Every company |
| PLN204 | Year | 15 June | Every company |
The 2026 calendar with the exact dates after weekend and holiday shifts is in Business Tax Deadlines in Lithuania 2026.
Delivery, certificates and the calendar
Building the file is half the work. Nordlet's filing calendar lists each deadline above for the company, derived from whether it is a VAT payer, has employees and has crossed the Intrastat threshold. A deadline Nordlet can deliver itself has a File now button: it generates the file, sends it to the administration under the company's certificate, and shows the reference, the outcome and any delivery error on the deadline. Rejected filings can be refiled; a failed delivery can be sent again with the same bytes.
Certificates are uploaded in Settings → Compliance, as a PEM certificate and key or a PKCS#12 bundle with its passphrase, per system (i.MAS, EDS, EDAS, IDAIS). The page shows the subject and expiry, warns 30 days before a certificate lapses, and blocks filing with an expired one. A switch per deadline turns on automatic filing, which files a few days before the due date, never twice for one period, and polls the administration for the outcome afterwards.
Every send is written to the audit log with the certificate fingerprint and the SHA-256 hash of the exact bytes sent, so a dispute with the administration can be settled by comparing hashes.
Of the Lithuanian filings, nine go out this way. The one that does not is the annual financial statements: Registrų centras publishes no file format and takes the set only through its interactive form, so Nordlet shows the figures and the user keys them in. The full list across all 30 supported countries is on the filing support page.
What this means for your data model
Working backwards from the files, the fields that have to exist on your side are few and specific:
- Partners: country, legal entity code, VAT number with a VIES check result and its date, Peppol or e-invoice address where used.
- Catalog items: CN code, net mass per unit, supplementary unit, VAT classifier code.
- Sales and purchase documents: type (invoice or credit note), VAT scheme, VAT point date, consumption country for OSS, Intrastat fields (transport mode, delivery terms, nature of transaction) when goods cross a border.
- Employees and contracts: personal code, social insurance number, contract number and dates, pay components, payment date.
- Company: legal entity code, VAT number, Sodra insurer code, county code, and the certificates for each system.
If those exist, every file in this article is a rendering of data you already have. If they do not, each filing month becomes a search for the missing values. Nordlet's generators return a named warning for each gap rather than inventing a value that would pass the schema and be wrong.
FAQ
Can a non-Lithuanian software vendor send files to VMI or Sodra?
The transport is not the issue; the identity is. Each system accepts files under the taxpayer's own account or certificate. Software sends on the company's behalf using the company's credentials. Nordlet does not register itself as a filer anywhere; the company remains the filing party, and the certificate it uploads is its own.
Is i.SAF the same as the VAT return?
No. i.SAF is the list of invoices; FR0600 is the summary return with the tax due. VMI cross-checks them against each other and against the counterparties' registers, so a difference between the two is a query from the administration.
Does every company file Intrastat?
Only VAT payers whose intra-EU arrivals or dispatches exceed the thresholds Statistics Lithuania publishes for the year, checked against the current and the preceding year. The intrastat/obligation endpoint reports the company's position for each flow.
When is the first SAM report due for a new employee?
The 1-SD hire notice goes to Sodra before the employee starts. The first SAM report covering that employee is due by the 15th of the month after the first month of employment.
Which Lithuanian filing still cannot be sent by software?
The annual financial statements to Registrų centras. The register takes them only through its interactive form and publishes no machine format. Nordlet produces the balance sheet and income statement figures; the user enters them.