Fiscal subject related
The State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania has adopted Order No. VA-30 (13 April 2026), introducing amendments to Order No. VA-85 (2022), which governs the inclusion of cash registers and vending machine models in the list of devices permitted for use in Lithuania.
The amendments do not introduce new fiscal or technical requirements but focus on extending transitional deadlines, improving administrative capacity, and clarifying existing procedures.
One of the most significant changes is the extension of the deadline for completing examinations of cash register models included in the official list with the status “Included (declared)”. Due to a shortage of specialists and a backlog of pending cases, the deadline has been moved from 30 April 2026 to 31 December 2028.
This extension provides manufacturers and their representatives with additional time to complete the required compliance assessments and ensures that the approval process can be completed without disrupting the market.
To address the backlog and improve efficiency, the amended regulation allows examinations to be carried out by external expert companies. This change is intended to increase capacity and accelerate the evaluation of devices, ensuring that compliance checks are performed more consistently and within the extended timeframe.
The amendment also improves legal clarity by explicitly referencing the Description of Technical Requirements for Cash Registers, approved by Order No. VA-40 (2022).
By introducing a direct reference to this document, the regulation removes ambiguity regarding the applicable technical standards that cash register models must meet during the examination process.
The rules governing the removal of cash register models from the approved list have been clarified. A device with the status “Included (declared)” will be removed if, during examination, it is found not to comply with the technical requirements and the identified discrepancies are not corrected within the prescribed procedure.
This amendment does not introduce new obligations but ensures clearer interpretation and application of existing rules.
An important procedural clarification concerns the calculation of the 10-working-day period within which the tax authority must update the status of a device in the list (e.g. from “Included (declared)” to “Suspended”). The amendment specifies that this period begins from the moment the State Tax Inspectorate receives a formal notification from the expert company confirming that the examination has not been completed by the deadline due to the applicant’s failure to act.
In addition to the substantive changes, the amendment includes minor editorial and linguistic corrections, which do not affect the practical application of the regulation.
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