FISCAL SOLUTIONS...

Key documents

General

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The 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

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The 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

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The 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: 29.06.2026 | News: 160

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.

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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

Lithuania’s new fiscalization framework was introduced in 2023, and it replaces the traditional fiscal memory block with a security module and establishes direct online communication with the Tax Authority (STI) through the i.EKA system. Under the new model, every POS transaction must be digitally signed and reported, either via hardware-based fiscalization (security module with periodic transmission) or via virtual fiscalization (real-time online reporting), with clear implementation deadlines culminating in full coverage of all taxpayers. The slides also define the new cash register architecture and components, including mandatory data transmission modules, certification options for POS systems, and enhanced requirements to ensure data integrity, traceability, and continuous fiscal control.

 

Latest news for Lithuania

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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.
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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.
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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 specifies the calculation of the 10-working-day period for status updates and includes minor editorial corrections.
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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.
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Lithuania’s Parliament has adopted the 2026 Budget, introducing VAT rate changes effective 1 January 2026, including replacing the 9% reduced rate with a 12% rate for sectors such as accommodation, transport, culture, and catering, while the standard rate remains at 21%. At the same time, VAT on district heating, hot water, and firewood will increase to 21%, while VAT on medicines, books, and non-periodical publications will be reduced to 5%
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Lithuanian tax inspections for VAT and fiscalization can take place either at the tax administrator’s office or directly at the taxpayer’s premises, with prior notification required. During an inspection, officials may review all relevant accounting records, systems, and materials, while taxpayers must provide full access and necessary documentation.
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Most important documents for Lithuania

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The purpose of this document is to explain how looks procedure of issuing e-invoices in Lithuania in accordance with the current legislation.

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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.
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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

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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.
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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?
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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.
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