i.SAF in Lithuania: who files, by when, and what do the VAT codes mean?
i.SAF is the register of issued and received VAT invoices, filed in VMI’s i.MAS system. Legal persons file it for each calendar month by the 20th of the next month; individuals by their VAT period (a month or a half-year). Each invoice line carries a VAT classifier code, e.g. PVM1 for 21 %.
Updated 21 October 2026 · Sources: VMI: i.SAF deadlines
The most common VAT codes
| Code | When |
|---|---|
| PVM1 | Sale in Lithuania at 21 % |
| PVM58 | Services at 12 % (from 2026) |
| PVM3 | Sale at 5 % |
| PVM5 | VAT-exempt sale |
| PVM15 | Services to businesses in other EU states or outside the EU (VAT not in Lithuania) |
| PVM21 | Services bought from EU VAT payers – the buyer calculates the VAT |
| PVM20 | Services bought from other foreign businesses – the buyer calculates the VAT |
Until the end of 2025 the 9 % rate used PVM2. The VAT to pay goes in the FR0600 return.
Good to know
- A month without invoices still has a file – the header only.
- An invoice received from a Lithuanian VAT payer needs no VAT code.
- Marking a cancelled invoice is optional.
- This is an estimate, not tax advice.
Rūta prepares the i.SAF XML file
She gives every invoice the right VAT code and prepares the file for each month.
FAQ
When is i.SAF due?
Legal persons – by the 20th of the next month; individuals with a half-year VAT period – by the 20th of the first month of the next half-year.
Who must file i.SAF?
VAT payers – they file the registers of issued and received VAT invoices.
Which code for 21 % VAT?
PVM1. From 2026 the 12 % rate uses PVM58, 5 % uses PVM3, VAT-exempt sales PVM5.