What if taxpayers in Lithuania are not ready to obtain new cash registers until January 1, 2023?

In accordance with the legislation, deadlines are defined for the obligatory use of new cash registers in Lithuania. For some taxpayers, the first deadline is already January 1, 2023. There were rumors about possible postponements of deadlines, but nothing official hasn’t been published. Also, there is no official information that some cash registers are certified and can be used by taxpayers.

Some official information can be found on the tax authority's website. Therefore, the penalties will not be applied to those who have to start on January 1, 2023, if they have written proof that they applied for a new device by December 31, 2022 (will apply to a certified cash register service company for a cash register that meets the new technical requirements for cash registers  (with "safety module" or with "virtual fiscalization") will have a written document (for example, a contract) proving this at the place of installation and checkout operations. It must indicate the expected date of installation and preparation for the operation of the cash register (with "security module" or with "virtual fiscalization").

In other words, taxpayers must show TA that they started the procedure of switching to new devices. A contract will be proof that an agreement has been made, from one side that taxpayers have applied for a new model of the cash register for the manufacture of a fiscal device, and from the other side, that manufacturers are obliged to deliver cash registers as soon as everything is ready and the device is certified.