{"id":680,"date":"2015-12-08T08:32:47","date_gmt":"2015-12-08T08:32:47","guid":{"rendered":"https:\/\/taxcube.lt\/?page_id=680"},"modified":"2016-02-22T08:25:41","modified_gmt":"2016-02-22T08:25:41","slug":"i-mas-programa","status":"publish","type":"page","link":"https:\/\/taxcube.lt\/en\/i-mas-programa\/","title":{"rendered":"i.MAS program"},"content":{"rendered":"<p><\/p>\n<h2><span style=\"color: #25b8c2;\">i.MAS program<\/span><\/h2>\n<p>Lithuanian tax authorities are implementing smart tax administration system (i.MAS). The preliminary implementation period of i.MAS is 2015-2020.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Main goals of i.MAS:<\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\">Decrease administrative burden for taxpayers;<\/li>\n<li style=\"text-align: justify;\">Increase tax revenue by reducing shadow economy;<\/li>\n<li style=\"text-align: justify;\">Improve efficiency of tax administration.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><strong>i.MAS information system will consist of 7 subsystems:<\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\"><u>Electronic invoicing subsystem <\/u>(i.SAF) \u2013 as of\u00a01 October 2016 VAT payers (taxable persons)\u00a0will be obliged to file data on received and issued VAT invoices in a standardized data format (i.SAF file) by electronic means to the Lithuanian tax authorities.<\/li>\n<li style=\"text-align: justify;\"><u>Electronic consignment note subsystem<\/u> (i.VAZ) &#8211; as of\u00a01 October 2016 companies\u00a0(issuer of consignment note, in some cases &#8211; carrier\/receiver) will be obliged to file data on issued consignment notes in a standardized data format (i.VAZ file) by electronic means to the Lithuanian tax authorities.<\/li>\n<li style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">Subsystem of standard accounting data accumulation and management<\/span> (i.SAF-T) &#8211; taxpayers will be obliged to export accounting data from the accounting systems in a standard audit file (SAF-T file) and submit it to the Lithuanian tax authorities under their request.<\/li>\n<li style=\"text-align: justify;\"><u>Subsystem of remote accounting services for small businesses<\/u> (i.APS) \u2013 allowing self-employed individuals to manage income\u2013expenditure accounting by using i.APS subsystem.<\/li>\n<li style=\"text-align: justify;\"><u>Smart cash register subsystem<\/u> (i.EKA) \u2013 taxpayers will be obliged to provide information about cash registers&#8217; operations remotely in real time or at the determined time intervals to the Lithuanian tax authorities.<\/li>\n<li style=\"text-align: justify;\"><u>Horizontal\u00a0taxpayers\u2019 control subsystem<\/u> (i.KON) \u2013 will be used by the Lithuanian tax authorities to periodically cross-check information received by different i.MAS subsystems.<\/li>\n<li style=\"text-align: justify;\"><u>Subsystem of analysis, modelling and risk management<\/u> (i.MAMC) \u2013 will be used by the Lithuanian tax authorities to analyze\u00a0the tax payer&#8217;s behavior, assess the impact of control actions and forecast tax payments and the budget.<\/li>\n<\/ul>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>i.MAS program Lithuanian tax authorities are implementing smart tax administration system (i.MAS). The preliminary implementation period of i.MAS is 2015-2020. &nbsp; Main goals of i.MAS: Decrease administrative burden for taxpayers; Increase tax revenue by reducing shadow economy; Improve efficiency of tax administration. &nbsp; i.MAS information system will consist of 7 subsystems: Electronic invoicing subsystem (i.SAF) [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1340,"parent":0,"menu_order":21,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-680","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>i.MAS program &#8212; TaxCube<\/title>\n<meta name=\"description\" content=\"i.MAS - VMI vykdomas i\u0161maniojo mokes\u010di\u0173 administravimo projektas. 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