1.
Is it obligatory for entities to submit the
data from consignment notes to i.VAZ?
There is an obligation to submit
the data from consignment notes to the Lithuanian Tax Authority if all the
conditions mentioned below are met:
1. goods are loaded and transported by road
transport means and only within the territory of the Lithuania;
2.
both the
entity sending and the entity receiving goods are natural persons or the
entities that carry out economic activity;
3.
there are
business relations between the sender and the receiver, and/or the shipper,
and/or the transport organization, and/or another authorized person.
It is not obligatory to submit the data
from consignment notes to the Tax Authorities if:
1.
the sender
and receiver of goods is the same person;
2.
the sender
of goods is not registered as a VAT taxpayer;
3.
the sender
of goods is registered as a VAT taxpayer, whose total earnings received from goods/services
supplied have not exceeded EUR 45.000 in the previous 12 months;
4.
the goods
being transported are under the supervision of the Customs of Lithuania;
5.
the data
of consignment notes are already indicated in the excise duty information
system AIS and provided with the ID number of the transport document assigned;
6.
the
taxpayer has transported agricultural goods from their places of
production/growing.
2.
How the data can be filed to i.VAZ?
The data of Consignment notes can be provided
to i.VAZ subsystem in three ways:
1.
by
entering the data from consignment notes directly to i.VAZ via user interface;
2.
by
submitting the data from consignment notes file to i.VAZ in XML format;
3. by using
the web service intended for the submission of i.VAZ data file.
3. What to do if the data from consignment notes
could not be submitted to i.VAZ subsystem due to technical problems?
If the company decided to submit
the data from consignment notes to i.VAZ based on advance prepared files (XML
format) or automatically (by web services) but until 1st October of
2016 the company did not fully prepare its systems to work, first of all the
following steps should be initiated:
1.
become
i.VAZ user;
2.
update its
contact details in i.VAZ;
3. when the update of contact details will be finished,
the password will be generated automatically and it will be sent to the
company. In this way the company will be able to connect to the back-up portal
a.VAZ at https://avaz.vmi.lt;
4. while connected to a.VAZ, the company can
indicate that from the 1st October, the company is not able to
submit the data of consignment notes due to technical problems;
5.
after
registering above mentioned problem, there will be created back-up registration
number “ARN”, which could be used for all deliveries and provided during
transportation roadside checks carried out by Road Transport Inspectors. The
entity may use this registration number until the tax payer’s accounting system
will be prepared to submit consignment notes to i.VAZ.
The retrospective submission of
data of consignment notes which were executed while the tax payer was updating
its systems will not be required.
Noteworthy that the tax payers
must update their systems in order to ensure the submission of the data of
consignment notes till the end of year 2016.
The Tax Authority emphasizes,
that sanctions and fines will not be applied due to involuntary errors or
delays. However, the Tax Authority states that the entities who did not
fully prepare their accounting systems for submission of data to i.VAZ
subsystem, are required to indicate this fact in the backup system – a.VAZ.
4.
What are the deadlines for the submitting
information to i.VAZ?
The
data from consignment notes should be submitted to the Tax Authority not earlier
than 7 days before the scheduled departure of the goods and no later than the
date and time indicated in the consignment note.
5. Who
is responsible for submitting information?
The
data from consignment notes should be submitted by a person responsible for the
preparation of consignment notes, i.e. a sender of cargo or another person who
is authorized by the sender to prepare the consignment notes. The sender of
goods is responsible for the correctness of the data from the consignment notes
submitted.
6. What
kind of information should be included in the consignment note?
According
to Article 29 of the Lithuanian Road Transport Code, the sender in the
consignment note must provide the following information:
1. the date and place where the consignment note
was issued;
2. the title of sender – the name and surname,
address of an entity or natural person;
3. the title of receiver – the name and surname,
address of an entity or natural person;
4. the name and address of transporter;
5. the vehicle mark and state number of the
vehicle of transporter;
6. the name of freight;
7. the weight and volume of the freight;
8. the place and time of loading;
9. the place of unloading;
10. the fee for the transport and services;
11. while transporting dangerous goods – the class
of goods and stated number;
12. the series and number of consignment note, or
only the number, which enable to identify the consignment note.
7. What
documents could be used for transportation of goods?
While transporting goods, it is allowed to use
the following documents:
1. the paper consignment notes - the data
should be submitted to i.VAZ subsystem;
2. the electronic consignment notes – the data
should be submitted to i.VAZ subsystem and the recipient should confirm
a delivery within 5 working days;
3. VAT invoices, in case it contains all the necessary
data specified in Article 29 of the Lithuanian Road Transport Code (please
refer to answer No. 6) – the data should be submitted to i.VAZ subsystem.
8. When
should the consignment note be adjusted in i.VAZ subsystem?
The
issuer of consignment notes must adjust the data if:
1.
the recipient of freight in the consignment
note is changed during a freight transportation;
2.
the
freight has not been delivered to the recipient which is indicated in the
consignment note and the freight was returned to the sender;
3.
the
freight has not been carried out from the sender’s place of dispatch.
In the first case, the issuer of the
consignment note must identify another recipient within 5 working days of
delivery.
In other cases, the consignment note data must
be adjusted within 5 working days from the date referred in the consignment
note.
9. In
which cases must the consignment note information be submitted to i.VAZ?
Below you can find the table published by the
Tax Authority with the main cases when entities will have an obligation to
submit data to i.VAZ.
|
|
Should consignment note information be submitted to i.VAZ? |
The seller sends goods |
to the final recipient in Lithuania (natural person or entity who carries out the economic activity) |
Yes |
Until to the re-loading place in Lithuania (replaced transport) |
Yes |
|
to foreign countries (consignment note until the Customs) |
Yes |
|
to foreign countries (uses CMR ) |
No |
|
to natural person who does not carry out economic activity |
No |
|
The customer takes goods |
using personal transport |
No |
renting transport |
No |
|
agricultural products from cultivation/extraction place |
No |
|
agricultural products from the warehouse or processing areas |
Yes |
|
The farmer or authorized person (natural person or entity) or the customers transport agricultural products |
from farms/extraction places |
No |
from warehouses |
Yes |
|
from processing areas |
Yes |
|
The sender and receiver of goods is the same person |
between warehouses |
No |
between markets |
No |
|
other cases |
No |
|
The manager transports some materials (e.g. furniture panels, fabrics, etc.) or spare details (the company’s equipment to maintenance facility) |
No |
|
The sender is not registered as a VAT taxpayer |
No |
|
The sender whose total earnings received from the supply of goods/services does not exceed EUR 45.000 in the previous 12 months |
No |
|
Transportation of goods is subject to the excise duty having AIS number |
No |
|
Goods transported by air/water/rail transports |
No |
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