Fiscal subject related
That’s why the tax authority decides that's enough for companies to sign an agreement with the official cash register supplier. to show that taxpayers are in the process of switching to new devices.
- Until March 1, 2023, this must be done by companies whose obligation to provide cash register data comes into effect in January 2023 (e.g., large supermarkets, gas stations, pharmacies, etc.).
- Until October 31, 2023, this must be done by companies whose obligation to provide cash register data comes into effect in November 2023 (VAT payers using electronic cash registers).
The tax authority has reminded taxpayers that administrative responsibility will not apply to companies that have signed agreements during the transition period. There is no need to submit a written agreement to VMI separately.
Other news from Lithuania
Sweetened drinks tax starting January 2026 in Lithuania
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
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
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
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
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Already subscriber? LoginLithuania introduces the Tax sweetened beverages starting January 2026.
Lithuania
Author: Nikolina Basić
Starting January 2026, Lithuania will introduce excise duties on sweetened beverages, including soft drinks, flavored waters, and concentrates with added sugar or sweeteners, under Law No. XV-286. The tax applies to both domestic production and imports for business use, with exemptions for medical products, infant formula, and non-packaged drinks from restaurants or cafes. The Lithuanian governmen... Read more
The Lithuanian parliament approves a new VAT structure effective January 2026
Lithuania
Author: Nikolina Basić
Lithuania will introduce a revised VAT structure from January 1, 2026, adding new reduced rates of 5% and 12% while abolishing certain exemptions to help fund defense initiatives. Notable changes include lower VAT on books, higher rates for transport and cultural services, and a return to the standard 21% VAT for heating and firewood, with compensation measures planned for vulnerable households. L... Read more