For cash registers that operate (issuing a product or providing a service and/or registering receipts) without a cashier or other employee (self-service cash registers), we can say that its function is quite different that in regular store sales, where cashier deals with cash register. On self-service cash registers, daily reports can be printed only during collection, but at least once a month. F... Read more

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. In this document, we will clarify how these devices are treated from a fiscalization perspective. Read more

If we consider e-invoicing obligations, in Lithuania, they are predefined for B2G and voluntary for B2B. For B2G e-invoicing, starting July 1, 2024, all invoices for public entities and other contracting organizations must be submitted through the SABIS (General Account Administration Information System), replacing the E. sąskaita platform that has been introduced before. Meaning: The Lithuanian... Read more

This document contains an overview of the presence of fiscalization and its types in all European countries. Read more

In general, companies and organisations are required to use cash registers in their economic operations. Cash registers are to be installed in places where persons pay for the goods or services sold to them in cash and/or non-cash using a payment instrument, or where persons are paid in cash for the goods purchased from them. The use of cash registers is not required where payments are made at res... Read more

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