In the following, we unveil novelties in relation to the approval of the rules for certification of maintenance and repair work of cash registers, computerized cash register systems, and related devices.
The State Tax Inspectorate in Lithuania has published new rules, or changed some old ones in relation to rules for the certification of maintenance and repair work of cash registers, computerized cash register systems, and related devices. The rules determine the procedure for certification of companies and their employees performing technical maintenance and repair of cash registers and related devices. Also, clause 2.1 of the Amendment Order sets the deadline by which requests for company certificates can be submitted in accordance with Clause 11 of the Rules (ie until October 31, 2023), and according to Clause 2.2 of the Amendment Order, certificates issued or renewed/supplemented by expert companies before the Amendment Order enters into force, whose forms are Appendices 1 and 2 of the Rules approved by the Order, may be used until applying to an expert company for updating/supplementing the certificate in accordance with the procedure established by the Amendment Order in the revised Rules.
Novelties regarding cash registers in Lithuania
Public
Lithuania
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
786
Content accuracy validation date:
04.01.2023
Content accuracy validation time:
08:20h
Some of the changes refer to:
- The content of the company's certificate is defined in Point 4, among other things, establishing that the company's certificate gives "the right to provide the services of the signing functions of cash register operations, if the security module is implemented on the basis of the hardware security module (henceforth, "HSM") and is a component of more than one cash register used for cash registers of different taxpayers installed at different points of sale."
- Clause 11 sets out additional requirements for companies seeking to obtain a company certificate but which did not submit a new type of cash register model during the application to an expert company for examination. Together with the documents listed in Clause 10 of the Rules, such companies will have to submit the functional and technical specifications of the cash register model, which describe the compliance of the cash register model with the technical requirements set by the Ministry of Internal Affairs and Communications.
- If the company to which the company certificate will be issued in accordance with Clause 11 of the Rules, within 6 months from the issuance of the company certificate, does not submit a new type of cash register model for its inclusion in the List in accordance with the established procedure, then the company certificate issued to it will be revoked.
- Clause 14 introduces the duty of the service company to submit to the expert company the documents specified in the subsections of this clause in all cases when the term of the authorization or cooperation agreement between the service company and the manufacturer or its authorized representative expires.
- Clause 15 establishes that the service company may carry out technical maintenance and repair of the cash register models recorded in the company certificate for 5 years from the date of issue or renewal of the company certificate (except in the case where the cash register model is deleted from the company certificate after the service company submits a request to the expert company). If the service company has not renewed the company's certificate by the end of the 5-year deadline as stipulated in Clause 16 of the Rules, it can no longer carry out maintenance and repair of cash register models.
- In accordance with clauses 17 and 27, company certificates and specialist certificates are issued or updated/supplemented within 20 working days from the date of receipt of all necessary documents at the expert company and submitted to the service company by mail (through postal service providers) or delivered directly upon the arrival of the service company representative at the expert company.
- It is determined that the expert company submits and revises data on the issuance, renewal, supplement, cancellation, and non-renewal of company certificate data to EKA according to the procedure established in points 19–21 of the Rules.
- In accordance with point 38, the expert company notifies the service company in writing about the decision to cancel the company certificate and the specialist certificate within 5 working days from the day of the decision and indicates the reason for the cancellation, and in accordance with point 37, the company whose company certificate was canceled and the person whose specialist certificate has been revoked cannot carry out maintenance and repair of cash registers in accordance with the procedure established by the Rules.
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