Some changes in fiscalization are being introduced in Lithuania.
The project is called the i.EKA smart electronic cash register system- also known as Virtual fiscalization for cash registers and other points of sale. Represents one of the seven subsystems of the Intelligent Tax Administration System (i.MAS) currently under development. The project for the establishment and implementation of the ECA is planned to be implemented by 2023.
What are the main novelties expected?
Does Lithuania expect the new fiscalization system?
Public
Lithuania
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
891
Content accuracy validation date:
03.06.2022
Content accuracy validation time:
08:06h
The project will allow to modernize and optimize the procedure for using cash registers-regulations are not yet officially accepted in full terms. The goal of authorities is to reduce the scale of the shadow on the economy.
Main novelties:
- it will be mandatory to transmit fiscal data (receipt amount, VAT rates and amount) to the State Tax Inspectorate directly from cash registers
- this service will allow taxpayers/sellers to abandon the current procedure, where every seller has to print daily reports at the end of the day, stick them in a paper logbook and fill in additional information by hand
As it is announced, it will be possible to modify the currently used cash registers in accordance with the announced new requirements by installing additional hardware and software. For each specific modification of a cash register model, its manufacturers will decide whether to abandon the cash registers of a certain model and place new cash register models on the market instead of them or to offer new software solutions that can be installed in smart devices.
Other news from Lithuania
Understanding the Digital Services Act
Author: Ivana Picajkić
The Digital Services Act (DSA) is an EU regulation designed to ensure safer and more transparent online environments by imposing new responsibilities on digital service providers, including those outside the EU. It applies to a broad range of online platforms, with stricter obligations for very large platforms, but also key requirements for medium-sized businesses, such as EU representation, transparency, and content moderation reporting. Read more
Cash registers in Lithuania: what will happen if taxpayers don’t switch to the upgraded cash registers after 1 May 2025?
Lithuania
Author: Nikolina Basić
In Lithuania, taxpayers who fail to upgrade their cash registers by the May 1, 2025 deadline may avoid penalties if they actively demonstrate compliance efforts. This includes contacting a certified service provider, signing a contract for the upgrade, and securing a confirmed installation date. Read more
Lithuania proposes tax increases
Public
Lithuania
Author: Nikolina Basić
Lithuania
Author: Nikolina Basić
Lithuania has proposed tax reforms to boost defense funding, including raising the reduced VAT rate from 9% to 12% for sectors like transport, heating, and tourism, while lowering the VAT on books to 5%. The plan also includes a 1% corporate tax increase and higher income tax rates, with public consultation open until April 30, 2025. The Lithuanian Ministry of Finance has unveiled a series of tax... Read more
Fiscalization rules in Lithuania—how to process electronic receipts?
Lithuania
Author: Nikolina Basić
In Lithuania, e-receipts are recognized as valid fiscal documents under the i.EKA system, but their issuance is entirely optional and depends on both the buyer’s consent and the seller’s technical capability. Businesses are not obligated to offer e-receipts, and customers can always request a printed version; if e-receipts are provided, buyers can remain anonymous, and no personal data is collected by tax authorities. Read more
Reminder: Rounding rules obligations from May 1, 2025
Lithuania
Author: Nikolina Basić
Lithuania’s State Tax Inspectorate will enforce new receipt documentation rules starting May 1, 2025, under amended Order No. VA-32, which updates the longstanding Order No. 379. The revised rules introduce the FR0508 receipt form, now featuring fields for the total payable amount, rounding amount, and total paid after rounding. Read more
Lithuania extends the deadline for cash register compliance and simplifies the approval process.
Lithuania
Author: Nikolina Basić
Lithuania's State Tax Inspectorate (STI) has extended the deadline for businesses to comply with new cash register requirements under the i.EKA fiscalization project, pushing the declaration deadline to 31 December 2025. Order No. VA-26, issued on 7 April 2025, allows provisional inclusion of cash registers in the approved list with a "declared" status, provided technical compliance is confirmed. Read more
Reminder: Rounding Obligation From 1 of May 2025 in Lithuania
Lithuania
Author: Nikolina Basić
Lithuania’s State Tax Inspectorate has announced amendments to cash receipt rules, effective May 1, 2025, under Order No. VA-39, to align with the Law on Rounding of Cash Settlement Amounts. Read more