01.10.2016 the information system of smart tax administration i.MAS starts to work, in which through the subsystem i.VAZ consignments and other transport documents, issued during the transportation of goods by road transport within the territory of the Republic of Lithuania, can be submitted to the State Tax Authorities.
Consignments must be submitted to the STI, if they meet all the following conditions:
- Goods are loaded and transported by road vehicles only in the LR area;
- The consignor and consignee carries out economic activities like an individual or legal person;
- Freight business relationship is established between the sender and recipient (may be between the carrier, transport organizer or the other authorized person).
Consignments are not mandatory to submit to STI, when:
- Data in the consignment is referred in the document of movement of excise goods, containing identification number of the transportation provided by the excise information system;
- The transported cargo belongs to the legal or individual person who is engaged in agricultural activities, produced / extracted agricultural products are being moved from their grown / collection places (exception does not apply when transporting agricultural products from the processing areas);
- The consignor and consignee is the same person;
- The consignor is not a VAT payer;
- The consignor is a VAT payer, which total refund amount for the activity in the
LR territory in a year is up to 45.000 Eur;
- Transported cargo – goods under LR customs control.
Consignments issuing process:
- Preparing of the load;
- Consignment issues in the STI system not earlier than 7 days before the departure and days and not later then the date and time indicated in the consignment;
- STI confirms that the consignment have been issued by giving to it the registration number;
- The load is transported;
- When the consignee receives the cargo, latest within 5 working days information about the received cargo must be submitted to the STI.
Consignment data must be specified in the STI system if:
- during the transportation consignee has been changed;
- The cargo has not been delivered to the consignee and was returned to the consignor; 3. The cargo did not move from the place of consignment.
Electronic submission of consignments to the STI:
- Submission of formed XML document to i.VAZ;
- Conducting information directly to the i.VAZ system;
- Using a web service.
Consignment data must be submitted to STI by the promoter of consignment.
The consignor is responsible for the consignment promoters submitted data accuracy, as it is provided in the Road Transport Code.
Information source: STI