Business tips · 2026
Received a letter from VMI? 7 steps to calmly prepare for an enquiry or tax audit
A letter from the tax authority in “Mano VMI” frightens most business owners. But most such letters are not audits, just ordinary enquiries: VMI has noticed a discrepancy and asks you to explain it. The key is not to panic and not to put it off.
1. Read what kind of letter it is
An enquiry, a discrepancy notice and an audit decision are different things. The letter states what VMI is checking, for which period and the deadline for your reply.
2. Forward it to your accountant straight away
Your accountant can quickly see where the discrepancy came from: i.SAF data, a return or a partner’s error. The sooner they know, the more time there is to reply.
3. Meet the deadline
Reply by the date stated in the letter. If you need more time to gather documents, write to VMI and ask for an extension without waiting until the last day.
4. Gather only the documents requested
Provide what is asked for: invoices, contracts, bank statements, copies of records. Do not send “the whole archive”, as it only drags things out and raises new questions.
5. If you find a mistake, correct it yourself
An enquiry often uncovers a real mistake. In that case it is best to file an amended return and pay the shortfall. Correcting a mistake voluntarily usually has milder consequences than when VMI finds it.
6. Communicate in writing and keep it short
Your reply should be factual: what happened, why, and which documents confirm it. Keep all correspondence.
7. Learn from it so it does not happen again
If the discrepancy came from late invoices or mismatched i.SAF data, agree a monthly check with your accountant.
Most common mistakes
- The letter is noticed only after the deadline because nobody checks “Mano VMI”.
- The enquiry is answered verbally by phone, with no written explanation.
- The wrong or incomplete documents are sent.
- The mistake is admitted but the return is not amended.
Advice from Ana Baranova, director of Patikima buhalterė: “Forward the VMI letter to us the same day, even if it looks minor. We resolve most enquiries with a single reply if we prepare it in time.”
We will represent you with VMI
We prepare replies to enquiries, gather documents, amend returns and support you during an audit.
Information valid for 2026. Every situation is different, so consult your accountant about a specific letter.
