Tvarka Buhalterija
The monthly close: i.SAF, FR0600, GPM313 and the Sodra reports
Tvarka Buhalterija gathers the monthly accounting cycle into one flow: prepare, review, sign, file.
Which forms the monthly cycle covers
Tvarka names i.SAF, FR0600, GPM313 and the SAM and SD reports. That matches the typical monthly cycle of a small company that is VAT registered and runs payroll.
The State Tax Inspectorate (VMI) documents the i.SAF VAT invoice registers, the GPM313 monthly income tax return and the VAT filing context. Sodra, the social insurance authority, publishes the catalogue of the SAM and SD forms.
What the Manager does
The automation prepares drafts, but the decision stays with a person. The Manager reviews the period, approves it and signs with a qualified electronic signature.
Where a period contains operations that are unclear, the system has to raise them for review rather than quietly file a wrong form.
Frequently asked questions
Is GPM313 filed every month?
VMI states that GPM313 is a monthly income tax return, due by the 15th day of the following month.
What is the SAM report for?
Sodra describes SAM as the report of the salaries and contributions calculated for the reporting month.
Is this individual tax advice?
No. This is not individual legal or tax advice. Deadlines and forms depend on the actual circumstances of your company.
Sources
- Tvarka Buhalterija: public product page Checked: 2026-06-12
- State Tax Inspectorate (VMI): i.SAF information Checked: 2026-06-12
- State Tax Inspectorate (VMI): filing VAT returns and FR0600 Checked: 2026-06-12
- State Tax Inspectorate (VMI): GPM313 monthly income tax return Checked: 2026-06-12
- Sodra (social insurance): the SAM and SD report forms Checked: 2026-06-12