Key documents
General
iThe General section provides a high-level overview of fiscalization and retail compliance requirements in each country. It may include country information, type of fiscalization model, main obligations and practical compliance context. This section helps users quickly understand how the country’s fiscal system works.
Legal
iThe Legal section covers the rules and official information needed to understand fiscalization and related compliance obligations in each country. It includes official laws, draft regulations, tax authority guidance, public consultations, legal interpretations, and updates on upcoming regulatory changes. This section helps users identify the legal basis of each requirement and follow the regulatory context behind fiscal, e-invoicing, e-reporting and retail compliance obligations.
Technical
iThe Technical section provides practical information on how fiscal, e-invoicing, e-reporting and other compliance requirements apply to POS, ERP, middleware and other business systems. This section may include details on technical integrations, data formats, communication with tax authorities, fiscal devices, electronic documents, archiving, offline mode, certification and mandatory system functionalities. Its purpose is to give users clear and implementation-oriented guidance for operation in a specific country.
Last news published on: 20.08.2026 | News: 162
Last document published on: 17.07.2025 | Documents: 42
Highlight
Lithuania has been fiscal since 1996 . It operates a hardware-based fiscalization system under which the issuance of fiscal receipts is mandatory. Lithuania applies a hybrid fiscalization model combining hardware-based and software-based fiscalization, with new i.EKA rules introduced from 2023 and becoming mandatory for all taxpayers from May 2025. They outline the new fiscal device requirements, including the replacement of the fiscal block with a security module for encrypted receipt signing, mandatory real-time data transmission to the tax authority, and certification of hardware cash registers and cryptographic components. Lithuania adopted the euro as its official currency on 1 January 2015.
Lithuania
Prior to the recent reforms, fiscalization requirements were based on the mandatory use of a fiscal memory block or fiscal module, which could be combined with various printer types. With the iEKA project, the fiscal module has been changed with the secure module and the communication module, which upgrades the fiscal devices. These modules are responsible for recording, processing, verifying, accumulating, and storing fiscal data. Therefore, new fiscalization project introduces established direct communication with the tax authority
Type of fiscalization: hardware
Latest news for Lithuania
See moreWhy Fiscal Transaction Counters Become So Complicated at the Point of Sale
A fiscal transaction counter sounds simple—until it meets the reality of modern retail. POS systems often count much more than sales, creating gaps that can become a serious problem for tax authorities. Add cloud POS, e-commerce, offline operation, retries and multiple checkout channels, and a simple sequence of numbers quickly becomes a complex compliance architecture challenge. A simple se... Read more
A fiscal transaction counter sounds simple—until it meets the reality of modern retail. POS systems often count much more than sales, creating gaps that can become a serious problem for tax authorities. Add cloud POS, e-commerce, offline operation, retries and multiple checkout channels, and a simple sequence of numbers quickly becomes a complex compliance architecture challenge.
Lithuanian Tax Authority clarifies VAT rules on gifts and samples
Lithuania
Author: Nikolina Basić
The Lithuanian Tax Authority clarifies VAT treatment of gifts and samples, stating small-value items are generally non-taxable, while specific rules apply for taxable items. The Lithuanian Tax Authority has issued guidance on how gifts, product samples, and free goods are treated under VAT law. Small-value gifts and free samples distributed to potential buyers — such as food items, low-valu... Read more
Lithuania
|
18.08.2026.
08:15H
|
Author: Nikolina Basić
New webinar was uploaded: Recorded webinar: Evolution of Fiscalization:From fiscal printers to real-time data platforms
Fiscalization has transformed from a compliance tool reliant on hardware to dynamic, software-driven platforms linking businesses and tax authorities. The webinar was presented by Dušan Bučevac, Sales Manager at Fiscal Solutions, who covered crucial fiscalization milestones and explained how real-time data has reshaped compliance, transparency, and business decision-making. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginFiscalization of vending machines in Lithuania
Lithuania
Author: Nikolina Basić
In Lithuania, vending machines are covered by fiscalization rules, but they are not required to transmit receipt data to the i.EKA systems are like cash registers. Let's delve deeper into this. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Lithuania
|
28.05.2026.
09:14H
|
Author: Nikolina Basić
Lithuania updates Cash Register regulation: extended deadlines and Procedural clarifications
Lithuania
Author: Nikolina Basić
The State Tax Inspectorate of Lithuania has issued Order No. VA-30, amending Order No. VA-85, concerning cash registers and vending machines in Lithuania. The amendments extend deadlines for compliance assessments, enable external experts for examinations, clarify existing procedures, improve legal clarity regarding technical requirements, and refine rules for device removal. Additionally, it spec... Read more
Lithuania
|
28.04.2026.
09:08H
|
Author: Nikolina Basić
Updates on VAT rates in Lithuania
Lithuania
Author: Nikolina Basić
Lithuania has expanded the application of the reduced 5% VAT rate to include robotic surgical instruments and accessories, as clarified by VMI Letter No. RM-8737 (March 2026), lowering the tax from the standard 21%. The reduced rate applies only if the equipment is used within manufacturer-specified limits, ensuring proper compliance and use conditions. The Lithuanian State Tax Inspectorate (VMI)... Read more
Lithuania
|
30.03.2026.
08:31H
|
Author: Nikolina Basić
Most important documents for Lithuania
See moreE-invoicing system in Lithuania
Lithuania
Author: Nikolina Basić
The purpose of this document is to explain how looks procedure of issuing e-invoices in Lithuania in accordance with the current legislation.
Read moreSubscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginThe purpose of this document is to explain how looks procedure of issuing e-invoices in Lithuania in accordance with the current legislation.
Lithuania
|
08.06.2026.
09:05H
|
Author: Nikolina Basić
Order on the list of models of cash and machinery authorized for use in the Republic of Lithuania (EN)
Lithuania
Author: Kristina Dosen
The purpose of the order is to determine the inclusion of cash registers and commercial (service providing) machine models in the list of cash appliances and commercial (service providing) machine models permitted for use in Lithuania. It contains a list of models of cash registers and other models of devices that are authorized to use in Lithuania. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Lithuania
|
25.05.2023.
15:08H
|
Author: Kristina Dosen
Legal requirements - Lithuania
Lithuania
Author: Nikolina Basić
This unique document developed by our experienced fiscal experts unveils a precise analysis of the legal requirements for fiscalization in Lithuania. You’ll find all the details concerning: - Fiscal regulation overview - Fiscal devices - Receipt requirements - Retail processes - Cash register management - New fiscalization system - Audits and penalties
Read moreSubscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginThis unique document developed by our experienced fiscal experts unveils a precise analysis of the legal requirements for fiscalization in Lithuania. You’ll find all the details concerning: - Fiscal regulation overview - Fiscal devices - Receipt requirements - Retail processes - Cash register management - New fiscalization system - Audits and penalties
Lithuania
|
08.06.2026.
09:04H
|
Author: Nikolina Basić
Order regarding the order of the state tax inspection under the Ministry of Finance of the Republic of Lithuania of December 21, 2004
Lithuania
Author: Kristina Dosen
This regulation represents one of the most important regulations in terms of a cash register’s certification, maintenance, and repair. It is mainly for cash register producers who want to operate in Lithuania and get the status of the service company there. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Lithuania
|
25.05.2023.
15:04H
|
Author: Kristina Dosen
Country overview - Lithuania
Lithuania
Author: Nikolina Basić
Our fiscal experts provided you with this valuable overview of the fiscalization requirements in Lithuania. Is the country fiscal? What’s the fiscalization type? Is there an obligatory certification of hardware or software? Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Lithuania
|
08.06.2026.
15:13H
|
Author: Nikolina Basić
Tax Law (EN) - Lithuania
Lithuania
Author: Kristina Dosen
The purpose of the Law is to determine the main concepts and rules that must be observed in the implementation of tax laws, and the basic principles of legal regulation of taxation. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Lithuania
|
25.05.2023.
15:07H
|
Author: Kristina Dosen