The i.VAZ system: how does it work and who is required to use it?

Companies operating in Lithuania that transport or supply goods have been dealing with the i.VAZ system for some time now.

This is a subsystem of i.MAS (the Smart Tax Administration System), designed to monitor the movement of goods within the country. Although the system has been in place for several years, in 2025 it is worth revisiting its key aspects—especially for those aiming for efficiency and transparency in both documentation and accounting.

i.VAZ is one of the subsystems of i.MAS, developed by the State Tax Inspectorate (VMI). It enables electronic submission of data related to the transportation of goods within Lithuania. The goal is to reduce opportunities for income concealment or unrecorded transactions, and to enhance transparency in goods movement.

The system requires that information about goods transported within Lithuanian territory be submitted to VMI before the goods are dispatched.

i.VAZ is mandatory for companies that:

• Supply or transport goods within Lithuania
• Use goods for internal purposes (internal movement)
• Engage in logistics and warehousing activities
• Are VAT payers and issue VAT invoices

Even if goods are transported not for sale but, for example, for repair or exhibition purposes, information about them must still be submitted to the i.VAZ system.

Registration of goods movement

Data is submitted regarding the quantity and value of goods being transported, the dispatch location, recipient, transport vehicle, and more.

Data verification and correction

Users can verify submitted information, correct errors, or complete missing fields.

Assignment of consignment note number

i.VAZ generates a unique consignment note number, which must be included in the document accompanying the goods.

Real-time data submission

Information must be submitted to VMI before the goods are dispatched. This allows VMI to track all stages of goods movement.

• Inaccurate data: Manual entry may lead to errors. Solution – use an accounting system with automated fields.
• Late submission: i.VAZ data must be submitted before goods are dispatched.
• Incorrect codes or VAT information: Ensure accurate product codes, recipient details, and VAT status.

In addition to i.VAZ, there are other i.MAS subsystems:

• i.SAF: Submission of VAT invoices
• i.SAF-T: Submission of detailed accounting information

These subsystems work together to form a comprehensive VMI database on company activities. Therefore, compatibility between accounting systems and these subsystems is crucial.

What should be known before filling out a consignment note?

You must have complete information about the goods, transport date, vehicle, recipient, etc.

How to submit data via the VMI i.VAZ system?

Via EDS or automatically through an accounting program such as Rivile ERP.

How to correct a wrongly submitted consignment note?

You can submit a corrected form with a new number or cancel the previous consignment note.

Can consignment note submission be automated?

Yes, using an accounting system like Rivile ERP, this process is automated.

How long is data stored in i.VAZ?

VMI stores the data for no less than 10 years, in accordance with legal regulations.

Does i.VAZ work with popular accounting software?

Yes, i.VAZ can be integrated with many systems. Rivile ERP is one of the most user-friendly options.