Due to the changes in fiscalization requirements (i.EKA project), some changes have been made to certain rules in relation to the list of cash registers that is managed by the State Tax Inspectorate (STI). More precisely, a certain change has been made by the new ordinance: "Amendment of the list of models of cash registers and trading (providing services) machines allowed for use in the Republic of Lithuania and the rules for including models of cash registers and trading (providing services) machines in this list."
Lithuania introduces changes in rules for including models of cash registers and trading machines in the list of cash registers
Public
Lithuania
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
1469
Content accuracy validation date:
22.11.2022
Content accuracy validation time:
08:12h
The changes are in relation to the fact that taxpayers are obliged to submit data to the tax administrator within the terms established by the law with cash registers that meet the description of the technical requirements for cash registers and are included in the list. All of this occurred as a result of new cash register models that must be used in certain sectors beginning in January 2023.
Taking into account the circumstances that the manufacturers of cash registers are currently developing a new type of cash register, for which an expert opinion on compliance with the description of the technical requirements of cash registers, for which until January 1, 2025, an expert company would be allowed to submit the new type of cash registers to the VMI at the FM, understanding that it may not be able to perform all of the new types of cash register models submitted to it and prepare the conclusions of the expertise, Clause 2.1 of the Amendment Order provided for an exception, which until January 1, 2025, would allow the new type of cash registers to
It should be noted that, if the examination is not completed, the conclusion of the examination on the compliance or non-compliance of the cash register with the description of the technical requirements of cash registers, VMI is submitted to the FM no later than 2025. On April 30, the status of the cash register model in the list would be changed to "Suspended," and its use would no longer be possible. If, within one year, the examination of the said cash register model is not carried out and the conclusion of the examination is not submitted to VMI and the FM, then such a cash register model is deleted from the list.
The following changes have been made:
- The list's data of cash register and trading (providing services) machine models is updated, and the publication of all list data is determined by EKA, not VMI, on the FM website (as is currently established);
- It was added that the applicants submit applications and documents for the inclusion of models of cash registers and vending (service provision) machines to the list and submit working products for examination to the expert company in accordance with the procedure established by it;
- It is also stated that the expert company performs the expertise of the model of the cash register or vending machine (providing services) submitted for inclusion in the list and establishes the completion deadlines;
- the applicant's obligation to cooperate with the expert company and to provide all the necessary information, when it performs the expertise of models of cash registers and trading (providing services) machines and their documentation;
- Clauses 14, 19, and 23 of the previous version of the rules and Chapter V of the rules, "Using data from the List of models of machines and machines," have been deleted;
- The rules have been supplemented with a new section, "Elimination of non-conformities of models of cash registers and vending machines with technical requirements";
- Changes in legal technique.
- The list has been revised by removing the following columns: "Name of the device or vending machine manufacturer," "Country of the manufacturer," "Name of the main service company," and adding a new column, "Type."
Other news from Lithuania
Lithuania’s 2026 Budget Raises Reduced VAT to 12% and Reforms Multiple Sector Rates from January 1, 2026
Public
Lithuania
Author: Nikolina Basić
Lithuania
Author: Nikolina Basić
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... Read more
Lithuania Tightens VAT & Fiscalization Oversight: Stricter Inspections, Cash Register Rules, and Steeper Penalties Announced
Lithuania
Author: Nikolina Basić
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. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Sweetened drinks tax starting January 2026 in Lithuania
Public
Lithuania
Author: Nikolina Basić
Lithuania
Author: Nikolina Basić
Lithuania will introduce a new excise tax on sweetened non-alcoholic beverages starting January 1, 2026, targeting drinks with added sugars or sweeteners while exempting those with only natural sugars. The measure, part of the 2026 tax reform, sets tiered rates up to €21 per hectolitre and is expected to slightly raise retail prices depending on sugar content and product type. The Lithuanian Parli... Read more
Lithuania updates VAT Law with new reduced rates and exemptions
Public
Lithuania
Author: Nikolina Basić
Lithuania
Author: Nikolina Basić
Lithuania has proposed amendments to its VAT law introducing a 12% reduced rate for accommodation, public transport, cultural visits, and household energy supplies. The draft also extends reduced VAT to printed and electronic books and educational publications, excluding those with mainly advertising, music, or video content Lithuania has amended its Value Added Tax (VAT) law to introduce new redu... Read more
New technical documentation in Lithuania
Public
Lithuania
Author: Ištvan Božoki
Lithuania
Author: Ištvan Božoki
The Lithuanian Tax Authority has released version 1.9 of its technical documentation, introducing clarifications to several web services, including updates to the description of “linkedDocumentNumber” and the error code CERTIFICATE_VALID_TOO_LONG. Changes also affect the validity descriptions of transport and security module certificates in the CSR file creation guide, with the full documentatio... Read more
Lithuania begins shift toward EU-compliant Structured E-Invoicing
Public
Lithuania
Author: Nikolina Basić
Lithuania
Author: Nikolina Basić
Lithuania plans to implement nationwide structured e-invoicing by 2028, using the EU standard EN 16931 and aligning with the 2030 VAT in the Digital Age reforms. The system will likely adopt a 5-corner model with real-time reporting to the SABIS platform, building on its existing eSąskaita B2G infrastructure and offering free API-based tools for businesses. Lithuania has set its sights on a full-s... Read more
New document was uploaded: EV-chargers from the Fiscalization Perspective in Lithuania
Lithuania
Author: Nikolina Basić
The purpose of this document is to explain rules regarding the treatment of EV chargers for electric vehicles from a fiscalization perspective. We will explain whether EV chargers need to contain cash registers and other fiscal requirements or not, is it maybe part of the e-invoicing rules, or are they exempt from those obligations? Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login