Electronic SAF-T Report Version for country version Lithuania

Background

Lithuanian Standard Audit File - Tax (SAF-T) Financial is a standard format for the exchange of accounting data. The Government of the Republic of Lithuania by Resolution No. 699 approved the Procedure for the submission of accounting data in the standard accounting data file, which established the procedures and cases for reporting accounting data in the standard accounting data file.

The Lithuanian tax administration will use the standard for tax audit. The standard specifies the accounting data to be exchanged and the data structure that contributes to a common understanding between the provider and the recipient of the information to be exchanged. The Lithuanian version of the standard is developed in collaboration with the Lithuania Tax Administration, the business community, and the accounting industry.

The report is in XML format and is validated against the Lithuania_SAF-T_Financial_Schema_v_1.00.xsd schema published by the Lithuanian Tax Administration.

Other country-specific SAF-T version 2 schemas are not implemented in M3 Business Engine.

Limitations

Follow these steps to create XML file for SAF-T version 2

1. Open (AAS300) to select the sections to be included.
2. Select the following and click Next or press Enter to confirm the panel:

   Field	Field description
   Output file rep	Select 8-'SAF-T version 2'.
   Accounting period From - To	Enter the From/To period to be included.
   Accounting dimension	Select an option between 1 and 7. The option determines the balance key used, and detailed transactions to be retrieved, for the general ledger.
   Scenario	See Account translation scenario in (GLS030).

3. Select the following for the sections to be included:

   Field	Field description
   Base country	Select the country for which the report must be created.
   General Ledger	Select the check box to include voucher information for General Ledger.
   Accounts Receivable	Select the check box to include sales invoice information from General Ledger.
   Accounts Payable	Select the check box to include sales invoice information from General Ledger
   Payment	Select the check box to include supplier and customer payments except payment variances coming from write-offs or rounding off transactions.
   Chart of accounts	Set to 1-'All' or 2-'Current year' to include details and opening/closing balance for the chart of accounts.
   Customer master table	Set to 1-'All' or 2-'Current year' to include details and opening/closing balance for the customers.
   Supplier master table	Set to 1-'All' or 2-'Current year' to include details and opening/closing balance for the suppliers.
   Language	Specify the language code in which the description should be retrieved from 'Accounting ID. Enter Names/Language' (CRS632). (optional)
   File name	Must end with .XML. See Limitations for file name required by the Lithuanian tax administration.
   Folder name	Specify a name or leave this field blank. The folder must be located in the folder used for MVXFILETRANSFER and set up before the report is submitted.
   Header information – status	Must be set to 1-'Select'.
   Master tables – status	Must be set to 1-'Select' if master tables are included. That is, Chart of accounts, Customer, Supplier, and VAT code percentages.
   Chart of accounts – status	Set to 1-'Select' if chart of accounts should be included.
   Customer master table – status	Set to 1-'Select' if customers should be included.
   Supplier master table – status	Set to 1-'Select' if suppliers should be included.
   VAT code percentages – status	Set to 1-'Select' if VAT code percentages should be included.
   General Ledger – status	Set to 1-'Select' if general ledger should be included.
   Accounts Receivable – status	Set to 1-'Select' if accounts receivable should be included.
   Accounts Payable – status	Set to 1-'Select' if accounts receivable should be included.
   Payment – status	Set to 1-'Select' if accounts receivable should be included.
   Assets transaction – status	Set to 1-'Select' if fixed assets transaction should be included.
   Movement of good – status	Set to 1-'Select' if stock transactions should be included.

4. Click Next or press Enter to start the creation of the XML file.

The XML file will automatically be placed in the folder used for MVXFILETRANSFER or in the specified subfolder.

Limitations

• The following main sections are not supported (Lithuania):
  • MasterFiles/AnalysisTypeTable
  • MasterFiles/Owner.
• The following optional subsections are not supported ( Lithuania):
  • Header/Company/BankAccount
  • GeneralLedgerEntries/Analysis
  • Customer/BankAccount
  • Supplier/BankAccount
  • TaxCode/ExpirationDate
  • PhysicalStock/CustomsProcedure/StockCharacteristics/PhysicalStockAcquisition
  • Assets/Fixed Assets Investment Support, Impairment of Assets, Transfers, Disposals, Appreciations, Extraordinary Depreciations
  • MovementOfGoods/DocumentReference/ShippingPointStructure/TaxInformationStructure
  • SalesInvoice/SelfBillingIndica-tor/OriginatingOn/Analysis/ShipTo/ShipFrom/Goods ServicesID/Delivery/UOMToUOMBaseConversionFactor/ShippingCostAmount/TaxBase/TaxBaseDesciption/TaxDeclarationPeriod/References/Settlement
  • PurchaseInvoice/ShipTo/ShipFrom/SelfBillingIndicator/SystemID/Analysis/OrderReference/GoodsServicesID/ProductCode/Delivery/Quantity/InvoiceUOM/UOMToUOMBaseConversionFactor/ShippingCostAmount/TaxBase/TaxBaseDesciption/TaxDeclarationPeriod/References/Settlement
  • TaxInformationTotalsInSalesAndPurchaseInvoice/TaxType/TaxCode/TaxPercentage/TaxBase/TaxBaseDescription/TaxExemptionReason/TaxDeclarationPeriod.
• The following optional subsections are not supported (Lithuania-specific):
  • Header/AuditFileSender
  • Customer/PartyInfo
  • Supplier/PartyInfo
• Country-specific information is only supported for Lithuania (ISO code = 'LT').
• The SAF-T format allows only VAT rate 1 to be included in the section MasterFiles/TaxTable and GeneralLedgerEntries.
• File name requested must be manually handled by the user. See file File name and size.
• The XML file can only be created for one division (DIVI) at a time and must be created at the division level (that is, as a local user).

Overview of the structure and content of the report

Opening and closing balances

This table shows information about opening and closing balances:

File name and size

This table shows country specific requirements or recommendations for the file name and file size that must be handled manually when the XML file has been created:

Header

This section contains basic data for the XML file and is created once per file. Only tags/elements populated for standard and/or country-specific information are included in the description below. See Configuration for details about the information defined in (TXS035).

MasterFiles/GeneralLedgerAccounts/Account

This section is created once per account ID. Only tags/elements populated for standard and/or country-specific information are included in the description below. See Configuration for details about StandardAccountID defined in 'Account Translation Scenario. Open' (GLS030).

MasterFiles/Customers/Customer

This section is created once per customer. Only tags/elements populated for standard and/or country-specific information are included in the description below.

MasterFiles/Suppliers/Supplier

This section is created once per supplier. Only tags/elements populated for standard and/or country-specific information are included in the description below.

MasterFiles/TaxTable

This section is created once per audit file with a 'TaxTableEntry' section created once per 'TaxTable' and a 'TaxCodeDetails' section created once per VAT code defined with a VAT percentage for the division of the report. Only tags/elements populated for standard and/or country-specific information are included in the description below. Additional information from the VAT table and data translation according to set up in 'Business Message Mapping. Open' (CMS880) and 'Business Message Mapping. Open Details' (CMS881).

VAT code translation to TaxCode

This is a specific and mandatory translation for Lithuania (triggered if Base country in AAS300=LT) to translate the M3BE VAT codes to the TaxCode required.

GeneralLedgerEntries

This section is created once per audit file with a 'Journal' section created once per journal, a 'Transaction' section created once per voucher within the journal, and a 'Line' section created once per voucher line. Only tags/elements populated for standard and/or country-specific information are included in the description below.

Configuration

Below is a list of the most important settings and considerations with specific information to use when creating the SAF-T XML file.

Comment about mandatory information:

• Mandatory XML elements that require a minimum setup (for example, report fields in (TXS035)) are tagged 'NotDefined' to make it possible for the user to search through the XML file and correct any missing basic data before sending it to the authority.
• Mandatory XML elements that require a major setup (for example, 'City' and 'Postal code' of customers and suppliers) or where no field exists in M3 Business Engine (for example, 'First name') are tagged 'NotUsed' to indicate that this information is not available.

Country settings in (CRS045)

The country code for the base country must be defined in (CRS045) with the two-letter country code according to the ISO 3166-1 alpha 2 standard. For Lithuania this is 'LT'.

This is also applicable for the country codes of the company/division in (MNS100), the customers in (CRS610), the suppliers in (CRS622), and the VAT codes in (CRS031).

Currency settings in (CRS055)

The currency codes, local and foreign, defined in 'Currency. Open' (CRS055) must follow the three-letter currency code according to the ISO 4217 standard. For Lithuania this is 'EUR'.

Report fields for taxation in (TXS035)

The additional information required in the header section as well as in other sections must be defined in (TXS035) using type 4 for the base country and division used.

This table shows the details for each field:

Connect division for company in (MNS100)

This table indicates included fields in (MNS100):

Accounting identity in (CRS630)

This table indicates included fields in (CRS630) for the selected accounting dimension:

Account translation scenario in (GLS030)

The Lithuanian SAF-T requires that the Account IDs used in M3 Business Engine in (CRS630) are translated to a standard account ID (2- and 4-character code) according to the Lithuanian tax administration for the 'MasterFiles/GeneralLedgerAccounts' section (that is, 'Chart of accounts' in (AAS300)). As this information is mandatory in the Lithuanian SAF-T format, the element 'MasterFiles/GeneralLedgerAccounts/Account/StandardAccountID' is set to 'NotDefined' if the translation is missing.

The element for 'StandardAccountID' also exists in the standard format and can be used if requested. As this information is optional in the standard SAF-T format, the element 'MasterFiles/GeneralLedgerAccounts/Account/StandardAccountID' is not created if the translation is missing.

This table shows the fields in (GLS030) that are required for the header of the translation:

In 'Acc Translation Scenario. Open Details ' (GLS031), all standard account IDs with an account ID or a range of account IDs must be defined.

Example:

To activate the translation as well as to indicate the scenario to use, the below field must be defined in (TXS035):

Managing customers in (CRS610)

This table indicates included fields in (CRS610):

If requested, an email address can be defined in (CRS111) using type 01.

Managing suppliers in (CRS620)

This table indicates included fields in 'Supplier. Open' (CRS620):

This table shows included supplier address information in (CRS622). The address type 03–'Billing address' will be used if this exists, otherwise type 02 'Street address' is used.

This table indicates included supplier reference information in (CRS623):

If requested, an email address can also be defined in (CRS111) using type 02 and is used if supplier reference is missing in (CRS623).

VAT code in (CRS031)

This table indicates included fields in (CRS031):

Lithuanian SAF-T - standard VAT/tax code

The Lithuanian SAF-T requires that the VAT codes used in M3 Business Engine in 'VAT Code. Open' (CRS030) are translated to a standard VAT/tax code according to the Lithuanian tax administration for the 'MasterFiles/TaxTable' section (that is, 'VAT code percentage' in (AAS300)). The translation must be defined in (CRS881) with the details in 'Business Message Data. Translate' (CRS882). Since this information is mandatory in the Lithuanian SAF-T format, the element 'MasterFiles/TaxTable/TaxTableEntry/TaxCodeDetails/StandardTaxCode' is set to 'NotDefined' if the translation is missing.

The header record in (CRS880) is created the first time (AAS300) is run. Run (AAS300) with the VAT code percentage status set to 1-'Selected' (other sections can be excluded) once to automatically create the header record for translation in (CRS881). After the first (AAS300) run, select the record in (CRS881) with the following values:

To define the translation for the VAT codes, use the related option 11='Translate' on the (CRS881/B) panel to open (CRS882). In (CRS882), enter the translation for each VAT code by using the following values:

Example: