{"id":3360,"date":"2016-01-13T00:00:00","date_gmt":"2016-01-13T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/ltu\/i-mas-smart-tax-administration-system\/"},"modified":"2016-01-13T00:00:00","modified_gmt":"2016-01-13T00:00:00","slug":"i-mas-smart-tax-administration-system","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/ltu\/news\/i-mas-smart-tax-administration-system\/","title":{"rendered":"Smart Tax Administration System (I.MAS) \u2013 7 subsystems"},"content":{"rendered":"
\n

I.MAS will consist of 7 subsystems:
1. Smart cash register subsystem<\/u> (i.EKA) \u2013 taxpayers will be obliged to provide information to the tax authority on cash desk operations remotely in real time or at the determined time intervals.
2. Electronic invoicing subsystem <\/u>(i.SAF) \u2013 taxpayers, issuing invoices, will be obliged to file data on received and issued invoices using software in standardised data format by electronic means to a tax administrator.
3. Electronic consignment note subsystem<\/u> (i.VAZ) \u2013 mandatory issue of a consignment note entitling to transport freight in the territory of the Republic of Lithuania. Taxpayers will issue, transfer, receive and use electronic consignment notes. Moreover orders will be formed, transferred and received using the subsystem for freight transportation by road transport.
4. Subsystem of remote accounting services for small businesses<\/u> (i.APS) \u2013 allowing self-employed persons and small businesses to manage income\u2013expenditure accounting by electronic means, using data accumulated in other i.MAS subsystems.
5. Subsystem of standard accounting data accumulation and management<\/u> (i.SAF-T) \u2013 taxpayers will be obliged to export accounting data from the accounting systems in a standard audit file and submit it to the tax authority.
6. Permanent taxpayers\u2019 control subsystem<\/u> (i.KON) \u2013 creates conditions to observe everyday economic operations of taxpayers and organise efficient actions to ensure the identification and management of tax evasion risks. In a real time or with a few days delay the tax administrator will be able to track information on cash operations and movements of goods at a level of an economic operations, also execute a control of a content of VAT returns filed by taxpayers and inform efficiently taxpayers regarding nonconformities identified.
7. Subsystem of analysis, modelling and risk management<\/u> (i.MAMC) \u2013 enables the usage of information collected from various sources for the purpose of behavioural analysis of tax payers and assessment of the impact of control actions. <\/p>\n

It is planned to implement e-invoice (i.SAF) and e-consignment (i.VAZ) subsystems by October 2016.<\/p>\n

Profit-seeking taxpayers must be prepared to file accounting document data in the standard accounting data file (i.SAF-T):
\u2022 From 1 January 2017, if net sales revenue exceeds EUR 8 million in financial year 2015;
\u2022 From 1 January 2018, if net sales revenue exceeds EUR 700 000 in financial year 2016;
\u2022 From 1 January 2019, if net sales revenue exceeds EUR 45 000 in financial year 2017;
\u2022 From 1 January 2020 and later years, if net sales revenue exceeds EUR 45 000 in the previous financial year.<\/p>\n

<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

I.MAS will consist of 7 subsystems:1. Smart cash register subsystem (i.EKA) \u2013 taxpayers will be obliged to provide information to the tax authority on cash desk operations remotely in real time or at the determined time intervals. 2. 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