Lithuania Approves New Rules for Tax Inspectorate VMI Self-Service Platform

Lithuania’s VMI has approved new rules for its Tax Inspectorate- VMI Savitarna self-service environment, effective 25 November 2026. The change reorganizes access and user-rights administration for VMI e-services but does not directly change i.EKA or POS fiscalization rules.

Lithuania’s State Tax Inspectorate under the Ministry of Finance, Valstybinė mokesčių inspekcija (VMI), has announced new rules governing the use of its electronic self-service environment, VMI Savitarna. The rules were approved by Order No. VA-58 of 4 September 2026 and will enter into force on 25 November 2026.

The change forms part of VMI’s broader digital transformation project, financed under Lithuania’s Recovery and Resilience Plan, “New Generation Lithuania.” The project aims to create new electronic services and a modern tax administration platform. 

VMI Savitarna is the authorized electronic-services area of the new Taxpayer Register and Tax Administration Information System, known as MAP (Mokesčių mokėtojų registro ir mokesčių administravimo informacinė sistema).

MAP is being introduced as part of the modernization of Lithuania’s tax administration infrastructure. VMI previously confirmed that MAP would perform functions connected with the Taxpayer Register and the administration of taxpayer-related data.

The new VMI Savitarna rules establish how taxpayers and their representatives will use authorized VMI electronic services within this new environment.

Importantly, the change brings together procedures that were previously regulated through separate rules for Mano VMI, VMI’s existing self-service portal, and the Electronic Declaration System (EDS). VMI specifically states that the new rules cover VMI Savitarna usage as well as user and access-right administration that had previously been addressed by the Mano VMI and EDS rules.

New rules for accessing VMI electronic services:

• The rules establish who can be a VMI Savitarna user and how users obtain access.
• A user can be an individual accessing electronic services for themselves or an individual authorized to represent another electronic-service recipient, including a legal entity. Authentication continues to follow VMI's rules for accessing its information systems.
• When accessing VMI Savitarna for the first time, the user must review and accept the rules. The user must also provide or verify the required contact information.
• A confirmation code is sent to the registered email address and/or telephone number to confirm that the contact information is correct. If the required confirmation process is not completed, the user will not be able to access VMI Savitarna.

This means that businesses should ensure that the email addresses and telephone numbers associated with their VMI users remain valid and accessible.

The rules also introduce a structured framework for administering user rights. Certain rights are assigned automatically based on information held in MAP. For example, rights may automatically be provided to an individual acting for themselves and to the head of a legal entity when the company is the recipient of the electronic service. The company director or equivalent representative can also receive user-administration rights, allowing them to grant, change or terminate rights for other individuals acting on behalf of the business.

Rights can generally be managed directly through VMI Savitarna. Alternatively, a formal application can be submitted to VMI, including in person, by post or electronically under the conditions provided by the rules. Electronic applications submitted outside VMI Savitarna must meet the applicable electronic-signature requirements. For businesses using external accountants, tax advisers or other representatives, this makes the management of authorization particularly important.

Once logged into VMI Savitarna, users may perform a broad range of tax-administration activities.

According to the rules, users can view and pay outstanding taxes, use tax overpayments to cover liabilities, update contact information, manage representation rights, access other VMI information systems, perform tax-administration procedures and use the tax calendar. The platform can also be used to access electronic services and submit declarations listed within VMI Savitarna. VMI will also provide documents and information related to electronic services and tax-administration procedures through the platform.

One point businesses should pay particular attention to is electronic delivery. Under the new rules, documents uploaded by VMI to VMI Savitarna are considered delivered to the user on the day they are uploaded, in accordance with the Lithuanian Tax Administration Law. Users are notified through their registered contact channels.

For retailers and POS providers, the key point is that this is not a new fiscalization requirement. Order VA-58 regulates the use of VMI Savitarna, access to VMI electronic services and administration of users and their rights. The VMI announcement does not introduce changes to fiscal receipt content, POS functionality, transaction registration, fiscal data transmission or the technical requirements of the Lithuanian i.EKA system. Therefore, based on the scope of this particular measure, there is no direct requirement for retailers or POS software providers to modify their fiscal POS systems because of the new VMI Savitarna rules.

For retailers, the most important consequence is not a change at the checkout but a change in how communication and administrative interaction with VMI are organized. The fact that documents placed in VMI Savitarna can be considered officially delivered makes proper management of user rights, contact information and internal responsibility for checking VMI communications increasingly important. From a fiscalization perspective, there is currently no indication in this measure that POS software, i.EKA integration or fiscal receipt processes need to be changed.

Implementation impact and what business should do?

Businesses should review who is authorized to represent the company before VMI and make sure that user permissions remain appropriate. Registered email addresses and telephone numbers should also be checked because they are used for verification and notifications. Retailers should establish responsibility for regularly monitoring VMI Savitarna, particularly because official documents may be considered delivered when they are uploaded to the system. No POS or i.EKA software changes are required on the basis of Order VA-58 itself. POS providers and retailers should nevertheless continue monitoring VMI guidance in case the broader MAP migration later results in separate technical changes affecting i.EKA or other VMI information systems.

The text above is based on the text that was announced on the Tax Autrority portal of Lithuania. Source

Nikolina Basić, Senior Legal Consultant at Fiscal Solutions

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