If we look into history, we can say that fiscalization in Lithuania started in 1996, but it was introduced in its present form in 2012. In general, if we talk about the system of fiscalization, Lithuania belongs to hardware-based systems. That means that is mandatory to have a fiscal device or some fiscal components for performing fiscalization that needs to be connected with POS. The main subject is the fiscal memory block/board/fiscal module. The fiscal module represents a device that records, processes, verifies, accumulates, records fiscal data, and stores fiscal data. Different models of fiscal devices are placed on the market.
Current fiscalization system in Lithuania
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Lithuania
Author: Kristina Dosen
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Fiscal subject related
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Content accuracy validation date:
30.05.2022
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But it is important to state that cash registers need to comply with the technical requirements established by the State Tax Inspectorate under the Ministry of Finance (STI). Cash registers need to be installed in places where persons pay for the goods or services sold (purchased) to them in cash. Every cash register must be registered with the State Tax Inspectorate (STI) indicating the address of its installation or the address of the registered office or branch or other subdivision.
At the end of the business day, the daily reports (Z) must be printed, signed by a responsible person authorized by the head of the undertaking and stored together with the printed monthly reports
Also, the law defines the mandatory element of different kinds of fiscal and non-fiscal documents: Fiscal receipt, non-fiscal receipt, Z report, X report, periodic reports, invoices, simplified invoices, the situation when there is a cancellation of the transaction, return, item exchange, etc.
But according to announcements from Lithuanian authorities, this will change soon From 2023 Lithuania will be presented fiscal devices with new upgraded components, which will bring some novelties regarding mandatory parts of fiscal devices, certification procedure, communication with the Tax authority, QR code, and some new elements on receipt, and another mandatory requirement, form the legal and also technical part, so stay tuned!
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