Žymeklis
7 min readVATi.SAF

FR0600 vs i.SAF mismatch: what to do when the return is “accepted with deficiencies”

VMI compares FR0600 sales VAT with i.SAF. What “accepted with deficiencies” means, how long you have to fix it, and why it happens when i.SAF is filed later.

If the FR0600 status is “Document accepted with identified deficiencies”, VMI found a difference between declared sales VAT and issued invoices in i.SAF. It compares FR0600 boxes 29, 30 and 31 with i.SAF. Deficiencies usually have to be cleared within 10 days of the notice – by correcting the return or the register, or by attaching an explanation of why the difference is legitimate.

This is not the same as a rejected return. The document is accepted, but flagged because the figures do not match. Leaving it “for later” risks a query and late-payment interest. The FR0600 deadline (the 25th) is in a separate article; i.SAF registers are due by the 20th of the following month.

Why it happens

  • The FR0600 was filed before i.SAF. Without the register VMI may flag deficiencies; once i.SAF is in, the return is assessed again.
  • Credit notes, advances, period cut-offs – the invoice sits in i.SAF in one month, the VAT in another.
  • Only one side was corrected – the register changed, the FR0600 did not, or the other way around.
  • Exports, intra-EU supplies or exempt transactions that enter the register and the return differently.

What to do when the notice arrives

  1. The notice states the FR0600 amount, the i.SAF amount and the difference. Start from those figures, not from the whole month again.
  2. Reconcile the issued-invoice register with FR0600 boxes 29–31.
  3. If the register is wrong – correct i.SAF; if the return is wrong – file an amended FR0600.
  4. If the difference is explainable – attach an explanation to the return, as VMI instructs.
  5. Wait for the re-assessment. The status should become “Document accepted” once the figures match.

How to avoid it across clients

The simple rule: i.SAF first (by the 20th), then the FR0600 (by the 25th). In an accounting firm it is hard to see which company already has both and which only has a return with a deficiency flag. Those emails drown among routine confirmations.

Other i.MAS letter types are in the reference.

Žymeklis recognises FR0600 and i.MAS notifications and shows them on the specific client. “Accepted with deficiencies” does not stay as just another email in a shared inbox – you see which company needs a fix before the 10 days run out.

This article is for general information only and is not individual tax or legal advice. For specific cases, rely on current information from VMI, Sodra and the Centre of Registers.

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