Fiscal subject related
Cash payments in Lithuania are rounded to the nearest 0,5 or 10 euro cents, per the new settlement procedure. While most have adapted, some misunderstandings persist. The Bank of Lithuania clarifies rounding rules for consumers and merchants.
Cash payments for the final shopping cart amount are not rounded; the exact amount on the receipt is paid. 1 and 2 euro cent coins remain legal tender for payments and returns. Merchants must accept them and may use them for change if larger cent coins are unavailable. The Bank recommends using or exchanging these coins at its Vilnius and Kaunas cash desks, where they remain valid and will naturally decrease in circulation.
Businesses can deposit 1 and 2 euro cent coins via collection companies, credit institutions, or exchange them free at Bank of Lithuania cash desks. A fee may apply at credit institution branches. The Bank accepts unlimited coins once daily, exchanging up to one liter for banknotes immediately or transferring larger amounts to accounts within 15 business days.
Other news from Lithuania
New document was uploaded: EV-chargers from the Fiscalization Perspective in Lithuania

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
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginLithuania introduces the Tax sweetened beverages starting January 2026.

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 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
Lithuania proposes changes to VAT rates across sectors.

Lithuania is reviewing VAT law amendments that would increase the reduced VAT rate from 9% to 12% for services like accommodation, regular passenger transport, and cultural events starting January 1, 2026. A new 5% VAT rate is also proposed for printed and electronic books and certain non-periodical publications, down from the current 9%. The Parliament is expected to vote by July 1, 2025, and bus... Read more
New webinar was uploaded: Recorded webinar: Fiscalization and online sales in European countries
On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and online sales in European countries". The webinar was held by Fiscal Solutions Legal Consultant Nikolina Basić. Let’s delve deeper into this topic! Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginUpdates of VAT rates in Lithuania

Lithuania plans to adjust several VAT rates effective January 1, 2026, pending approval by the Seimas by July 2025. Key changes include increasing VAT on district heating and certain services to 21% or 12%, reducing the VAT on books to 5%, and introducing a new 10% tax on non-life insurance policies. Lithuania is preparing to revise its value-added tax (VAT) rates, with certain changes exp... Read more