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Subscribe now!Fiscal Law timeline
The fiscalization process started in 1996, but it was introduced in its present form in 2012 . Significant changes are expected in 2023.
Lithuania
Fiscalization is based on fiscal device. The important part was the fiscal memory block or fiscal module (fiscal block) used with different printers. "Fiscal module" means a device that records, processes, verifies, accumulates, records fiscal data, and stores fiscal data. Regarding new changes in fiscalization, the fiscal block/module will be replaced with a security module which will contain an encryption system for signing each receipt printed by a POS (fiscal and non-fiscal).
Type of fiscalization: hardware
Latest news for Lithuania
See moreLithuania extends the deadline for cash register compliance and simplifies the approval process.

Lithuania's State Tax Inspectorate (STI) has extended the deadline for businesses to comply with new cash register requirements under the i.EKA fiscalization project, pushing the declaration deadline to 31 December 2025. Order No. VA-26, issued on 7 April 2025, allows provisional inclusion of cash registers in the approved list with a "declared" status, provided technical compliance is confirmed. Read more
Lithuania extends the deadline for cash...

Lithuania's State Tax Inspectorate (STI) has extended the deadline for businesses to comply with new... Read more
Reminder: Rounding Obligation From 1 of May 2025 in Lithuania

Lithuania’s State Tax Inspectorate has announced amendments to cash receipt rules, effective May 1, 2025, under Order No. VA-39, to align with the Law on Rounding of Cash Settlement Amounts. Read more
Reminder: Rounding Obligation From 1 of...

Lithuania’s State Tax Inspectorate has announced amendments to cash receipt rules, effective May 1,... Read more
TLv6 Implementation Marks Significant Shift in EU’s Trust List Format
A new EU Trust List format, TLv6, will officially replace TLv5 in May 2025 as part of the updated eIDAS Regulation (EU 2024/1183). It introduces key technical changes like a new URI field, updated signature format, and optional phone number support. Organizations must update their systems to avoid signature validation failures and service disruptions, as TLv5 will no longer be valid once TLv6 take... Read more
TLv6 Implementation Marks Significant Sh...
A new EU Trust List format, TLv6, will officially replace TLv5 in May 2025 as part of the updated eI... Read more
Fiscalization in Lithuania: Does i.EKA Contain Information About Payments Recorded by the Cash Register for Purchased Goods and/or Services Provided by Payment Method?

The i.EKA fiscalization project outlines strict rules for recording payment methods, which must be captured by the cash register and included in specific reports. A standardized "Detailed Transaction Journal" format is required, detailing daily, monthly, or custom-period income by each payment method (e.g., cash, card, coupons, transfers, even cryptocurrency). This data is generated from the Z-rep... Read more
Fiscalization in Lithuania: Does i.EKA C...

The i.EKA fiscalization project outlines strict rules for recording payment methods, which must be c... Read more
New document was uploaded: E-commerce Lithuania - Legal requirements

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
New document was uploaded: E-commerce Li...

Lithuania introduced fiscalization initially in 1996, with significant updates starting in 2023, inc... Read more
In which situation do online sales require issuing a receipt in accordance with the fiscalization rules in Lithuania?

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 which situation do online sales requi...

In Lithuania, fiscalization rules for online sales depend on the customer's physical presence and pa... Read more
Latest document for Lithuania
See moreE-commerce Lithuania - Legal requirements

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
E-commerce Lithuania - Legal requirement...

Lithuania introduced fiscalization initially in 1996, with significant updates starting in 2023, inc... Read more
Technical requirements, conditions, and integration specifications for cash register manufacturers and software developers-v1.4

This technical regulation represents one of the major regulations for fiscalization requirements in Lithuania. It introduces a detailed technical specification important for cash register manufacturers and software developers Read more
Technical requirements, conditions, and...

This technical regulation represents one of the major regulations for fiscalization requirements in... Read more
Recorded webinar: E-invoicing for Global Retailers
If you are struggling with complex e-invoicing implementations across multiple countries, and if you are concerned about mounting costs, potential delays, or compliance risks, our webinar will help you to learn how global retailers can streamline e-invoicing efficiently! With countries worldwide mandating e-invoicing, international retailers face unique challenges adapting to new regulations acros... Read more
Recorded webinar: E-invoicing for Global...
If you are struggling with complex e-invoicing implementations across multiple countries, and if you... Read more
Fiscalization and SCO, RVM, OPT in Lithuania

This document's purpose is to clarify how fiscalization regulations relate to “not so typical” sales stations in Lithuania, such as self-checkouts, reverse vending machines, outdoor payment terminals, etc. Read more
Fiscalization and SCO, RVM, OPT in Lith...

This document's purpose is to clarify how fiscalization regulations relate to “not so typical” sales... Read more
Overview of fiscalization in European countries
This document contains an overview of the presence of fiscalization and its types in all European countries. Read more
Overview of fiscalization in European co...
This document contains an overview of the presence of fiscalization and its types in all European co... Read more
Online shops from the fiscalization perspective in Lithuania

The purpose of this document is to explain rules regarding online sales in Lithuania, based on a B2C and retail perspective. Also, it will be presented whether online sales are subjects of fiscalization or not, whether some special rules must be respected, and what is important for retailers and taxpayers. Read more
Online shops from the fiscalization pers...

The purpose of this document is to explain rules regarding online sales in Lithuania, based on a B2C... Read more