> ## Documentation Index
> Fetch the complete documentation index at: https://docs.finventi.com/llms.txt
> Use this file to discover all available pages before exploring further.

# MMR-SASK

MMR-SASK is a mandatory daily report that financial institutions in Lithuania must submit to VMI (State Tax Inspectorate). It captures information about opened and closed accounts, account representatives, and beneficial owners.

## What you report

* **Accounts** - Bank accounts including current, deposit, loan, savings, payment card, securities, and crypto asset accounts
  1. The `iban` and `currency` fields are immutable and cannot be changed after reporting. Contact support if you submitted an incorrect value.
* **Representatives** - Individuals authorized to manage accounts on behalf of account holders
  1. Representatives can be included in the initial account creation request (`POST /reports/sask/v1/accounts`). After that, all representative changes must go through the dedicated endpoints (`POST` and `PUT /reports/sask/v1/accounts/{accountRefId}/representatives`).
  2. Updating an account (`PUT /reports/sask/v1/accounts`) only affects account-level data and does not overwrite representatives.
* **Beneficiaries** - Ultimate beneficial owners of legal entities holding accounts
  1. Report beneficiaries only once per legal entity — when the first account is opened. Subsequent accounts for the same entity do not require a new beneficiary report.
  2. Beneficiaries are not linked to accounts directly. They are reported separately using the legal entity's `codeInForeignCountry` (identification code), which is the shared identifier between account's owner and beneficiaries.
  3. When a person is no longer a beneficiary, submit an update with the `dateTo` field set to the date the relationship ended.
  4. When a company closes its last account, submit an update with the `dateTo` field to end the beneficiary relationship.
  5. Only report beneficiaries of companies registered outside Lithuania. VMI already has data on Lithuanian companies.

## Unique reference IDs

Unique reference IDs are generated for submitted records and used to link related data, such as accounts and representatives. When submitting corrections or updates, the relevant reference ID must be used to ensure the change is applied to the correct record.

## API Reference

Explore the full API specification in the [Swagger documentation](https://api.rrc.finventi.com/reports/sask/swagger-ui/index.html).

<Info>
  **IP Whitelisting Required:** Before you can access the Swagger documentation, your IP address must be whitelisted. Contact us to register your IP addresses.
</Info>

## Resources

<CardGroup cols={2}>
  <Card title="Accounts" icon="building-columns" href="/regulatory/rrc/api/accounts/create-accounts">
    Create and update account records with owner information
  </Card>

  <Card title="Representatives" icon="user-tie" href="/regulatory/rrc/api/representatives/create-representatives">
    Manage account representatives
  </Card>

  <Card title="Beneficiaries" icon="users" href="/regulatory/rrc/api/beneficiaries/create-beneficiaries">
    Report beneficial owners of legal entities
  </Card>
</CardGroup>