Lithuania introduced fiscalization initially in 1996, with significant updates starting in 2023, including direct online communication with the Tax Authority (TA). But, when is fiscalization required for e-commerce? Read more

In Lithuania, fiscalization rules for online sales depend on the customer's physical presence and payment method. If a buyer pays online without visiting the store, no fiscal receipt is required, but if payment occurs in-store, a cash register receipt must be issued. Read more

In Lithuania, fiscal receipts and advance invoices issued from cash registers must include a QR code as per the iEKA project requirements. More on this topic as follows. Read more

The EU adopted the VAT in the Digital Age (ViDA) package on March 11, 2025, introducing major changes to the VAT system starting January 1, 2027. Key reforms include mandatory digital VAT reporting by 2030, new VAT collection rules for online platforms, and expanded One-Stop Shop (OSS) registration to simplify cross-border compliance. Additional measures, such as mandatory e-invoicing, phasing out... Read more

The Lithuanian State Tax Inspectorate (STI) has begun receiving revenue data from 28,000 cash registers, reminding 4,000 businesses that have yet to comply with i.EKA system requirements. The tolerance period for businesses to start submitting data lasts until May 1, 2025, after which penalties may apply. Companies can either modify existing cash registers or adopt virtual fiscalization, which all... Read more

Starting May 1, 2025, Lithuania will implement mandatory rounding of cash payments to the nearest 5 euro cents, affecting the final price but not the taxable value for VAT purposes. Read more