Reminder: new fiscalization for certain groups of taxpayers from November 2023 in Lithuania

As previously stated, new fiscalization changes were implemented in Lithuania a few months ago. The deadlines and main rules have been known for quite some time, and a taxpayer has already started with the newly upgraded devices that fulfill the new requirements. As a reminder, from November 1, the obligation to submit receipt data to the Intelligent Electronic Cash Register subsystem known as i.EKA is established for entrepreneurs whose income in 2021 exceeded 300 thousand euros, who are VAT payers, and who use electronic cash registers. However, because of the migration to a new system, the tax administration in Lithuania has introduced certain changes in terms of whether some of the taxpayers have problems with the switching.

More precisely, administrative responsibility will not apply to a business that, for reasons beyond its control, cannot start submitting data to i.EKA on time but has concluded contracts with cash register installers for the installation of new cash registers or the renewal of existing cash registers in the shortest possible time. It is reminded that, in such exceptional cases, contracts with cash register installers and entrepreneurs, for whom to submit receipt data to i.EKA from November 1, must be concluded by October 31. Importantly, the contracts must specify the number of cash registers to be installed, the specific place of use of the cash register (address), the name of the model, and the date by which the cash register will be ready for operation and registered in EKA. Information proving the agreement must be kept and provided to VMI specialists in the event of an inspection. There is no need to additionally inform VMI about the signed agreements.

If we consider the statistics from the Tax Administration, new types of cash register models with a security module and five cash register models with virtual fiscalization are currently included in the list of cash registers allowed for use. About 950 cash registers have already provided data to i.EKA.