Fiscalization requirements for vending machines in Lithuania

According to regulations, vending machines are subject to fiscalization in Lithuania. Meaning that there are predefined rules that must be fulfilled. Also, the latest changes in fiscalization rules that have been in force since 2023 also affect vending. Of course, fiscalization rules are different for vending and for regular stationery store sales. One of the mandatory requirements for vending machines is the registration procedure.

More precisely, every vending machine or cash calculator must be registered with VMI (the tax authority), submitting data to i.EKA. Also, the user of the vending machine must complete the registration of the vending machine and/or the cash calculator no later than the next working day after the service specialist performs all the necessary work with the vending machine and/or cash calculator and formalizes this in his Technical Passport, changing and deregistering the registration data of a registered vending machine and/or cash calculator in VMI, and submitting data to i.EKA. Importantly, the user of the vending machine must have the technical capabilities to authorize another natural person to submit data to i.EKA during the registration of vending machines and cash calculators, deregistration, or changing their registration data. However, we note that the user of the vending machine is responsible for registration, de-registration, and changing the registration data of the registered vending machine and/or cash calculator at VMI. As we can see, some of the most important requirements for vending machines are registration and sending data directly to the Tax Administration (i.e., EKA).