FISCAL SOLUTIONS...

Last news published on: 29.06.2026 | News: 160

Last document published on: 17.07.2025 | Documents: 42

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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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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.

 

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