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.
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Should consignment note information be submitted to i.VAZ? |
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The seller sends goods |
to the final recipient in Lithuania (natural person or entity who carries out the economic activity) |
Yes |
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Until to the re-loading place in Lithuania (replaced transport) |
Yes |
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to foreign countries (consignment note until the Customs) |
Yes |
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to foreign countries (uses CMR ) |
No |
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to natural person who does not carry out economic activity |
No |
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The customer takes goods |
using personal transport |
No |
|
renting transport |
No |
|
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agricultural products from cultivation/extraction place |
No |
|
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agricultural products from the warehouse or processing areas |
Yes |
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The farmer or authorized person (natural person or entity) or the customers transport agricultural products |
from farms/extraction places |
No |
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from warehouses |
Yes |
|
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from processing areas |
Yes |
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The sender and receiver of goods is the same person |
between warehouses |
No |
|
between markets |
No |
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other cases |
No |
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The manager transports some materials (e.g. furniture panels, fabrics, etc.) or spare details (the company’s equipment to maintenance facility) |
No |
|
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The sender is not registered as a VAT taxpayer |
No |
|
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The sender whose total earnings received from the supply of goods/services does not exceed EUR 45.000 in the previous 12 months |
No |
|
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Transportation of goods is subject to the excise duty having AIS number |
No |
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Goods transported by air/water/rail transports |
No |
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