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Subscribe now!Fiscal Law timeline
The fiscalization process started in 1996, but it was introduced in its present form in 2012 . Significant changes are expected in 2023.
Lithuania
Fiscalization is based on fiscal device. The important part was the fiscal memory block or fiscal module (fiscal block) used with different printers. "Fiscal module" means a device that records, processes, verifies, accumulates, records fiscal data, and stores fiscal data. Regarding new changes in fiscalization, the fiscal block/module will be replaced with a security module which will contain an encryption system for signing each receipt printed by a POS (fiscal and non-fiscal).
Type of fiscalization: hardware
Latest news for Lithuania
See moreLithuania introduces the Tax sweetened beverages starting January 2026.

Starting January 2026, Lithuania will introduce excise duties on sweetened beverages, including soft drinks, flavored waters, and concentrates with added sugar or sweeteners, under Law No. XV-286. The tax applies to both domestic production and imports for business use, with exemptions for medical products, infant formula, and non-packaged drinks from restaurants or cafes. The Lithuanian governmen... Read more
Lithuania introduces the Tax sweetened b...

Starting January 2026, Lithuania will introduce excise duties on sweetened beverages, including soft... Read more
The Lithuanian parliament approves a new VAT structure effective January 2026

Lithuania will introduce a revised VAT structure from January 1, 2026, adding new reduced rates of 5% and 12% while abolishing certain exemptions to help fund defense initiatives. Notable changes include lower VAT on books, higher rates for transport and cultural services, and a return to the standard 21% VAT for heating and firewood, with compensation measures planned for vulnerable households. L... Read more
The Lithuanian parliament approves a new...

Lithuania will introduce a revised VAT structure from January 1, 2026, adding new reduced rates of 5... Read more
Lithuania proposes changes to VAT rates across sectors.

Lithuania is reviewing VAT law amendments that would increase the reduced VAT rate from 9% to 12% for services like accommodation, regular passenger transport, and cultural events starting January 1, 2026. A new 5% VAT rate is also proposed for printed and electronic books and certain non-periodical publications, down from the current 9%. The Parliament is expected to vote by July 1, 2025, and bus... Read more
Lithuania proposes changes to VAT rates...

Lithuania is reviewing VAT law amendments that would increase the reduced VAT rate from 9% to 12% fo... Read more
On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and online sales in European countries". The webinar was held by Fiscal Solutions Legal Consultant Nikolina Basić. Let’s delve deeper into this topic! Read more
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Already subscriber? LoginLithuania Clarifies Cash Rounding Rules

Lithuania's new cash payment rules clarify that only the total amount paid in cash is rounded, while 1 and 2 euro cent coins remain legal tender and must still be accepted by merchants. These coins can be used for change or exchanged at the Bank of Lithuania, which offers free services for individuals and businesses to reduce their circulation. Cash payments in Lithuania are rounded to the nearest... Read more
Lithuania Clarifies Cash Rounding Rules

Lithuania's new cash payment rules clarify that only the total amount paid in cash is rounded, while... Read more
Updated technical documentation in the Lithuanian fiscalization system

Lithuania’s State Tax Inspectorate has released an updated technical document outlining integration requirements for the Smart Electronic Cash Register Subsystem within the Smart Tax Administration Information System. Let's find out more on this! Read more
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Already subscriber? LoginUpdated technical documentation in the L...

Lithuania’s State Tax Inspectorate has released an updated technical document outlining integration... Read more
Latest document for Lithuania
See moreOn May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and online sales in European countries". The webinar was held by Fiscal Solutions Legal Consultant Nikolina Basić. Let’s find out more about answers to questions asked during the webinar. Read more
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Already subscriber? LoginE-commerce Lithuania - Legal requirements

Lithuania introduced fiscalization initially in 1996, with significant updates starting in 2023, including direct online communication with the Tax Authority (TA). But, when is fiscalization required for e-commerce? Read more
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Already subscriber? LoginE-commerce Lithuania - Legal requirement...

Lithuania introduced fiscalization initially in 1996, with significant updates starting in 2023, inc... Read more
Technical requirements, conditions, and integration specifications for cash register manufacturers and software developers-v1.4

This technical regulation represents one of the major regulations for fiscalization requirements in Lithuania. It introduces a detailed technical specification important for cash register manufacturers and software developers Read more
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Already subscriber? LoginTechnical requirements, conditions, and...

This technical regulation represents one of the major regulations for fiscalization requirements in... Read more
Fiscalization and SCO, RVM, OPT in Lithuania

This document's purpose is to clarify how fiscalization regulations relate to “not so typical” sales stations in Lithuania, such as self-checkouts, reverse vending machines, outdoor payment terminals, etc. Read more
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Already subscriber? LoginFiscalization and SCO, RVM, OPT in Lith...

This document's purpose is to clarify how fiscalization regulations relate to “not so typical” sales... Read more
Overview of fiscalization in European countries
This document contains an overview of the presence of fiscalization and its types in all European countries. Read more
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Already subscriber? LoginOverview of fiscalization in European co...
This document contains an overview of the presence of fiscalization and its types in all European co... Read more
Online shops from the fiscalization perspective in Lithuania

The purpose of this document is to explain rules regarding online sales in Lithuania, based on a B2C and retail perspective. Also, it will be presented whether online sales are subjects of fiscalization or not, whether some special rules must be respected, and what is important for retailers and taxpayers. Read more
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Already subscriber? LoginOnline shops from the fiscalization pers...

The purpose of this document is to explain rules regarding online sales in Lithuania, based on a B2C... Read more