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:
704
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
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