Smart Tax Administration System - i.MAS
i.MAS is the electronic tax and accounting information reporting system created by the Lithuanian tax authority (Valstybinė mokesčių inspekcija - VMI), to optimize tax control, facilitate tax compliance and increase tax collection. The iMAS system is comprised of several subsystems, most notably: i.SAF, i.VAF and I.SAFT.
Goods movement reporting subsystem
Taxpayers must declare the movement of goods in Lithuanian territory through the electronic document with the same name as the subsystem: i.VAZ data file.
Invoice reporting subsystem
Taxpayers must declare VAT and certain data of issued and received electronic invoices to the Lithuanian tax authorities through the i.SAF platform by reporting the electronic document also called i.SAF.
Subsystem for reporting tax and accounting information
The i.SAF-T subsystem allows for the registration, sending and analysis of tax and accounting information returns in the SAF-T format.
What businesses must declare through the i.MAS system?
EDICOM Solution - i.MAS