The Ministry of Finance in Lithuania, implementing the Tax Administration Law of the Republic of Lithuania, approved the order "On the approval of the rules for the provision of data for payments for goods and services to the State Tax Inspectorate."
This applies to the rules for the provision of data for payments for goods and services to the State Tax Inspectorate.
According to this regulation, the order enters into force on January 1st, 2023. A new version of the descriptions of the XML (Extensible Markup Language) structure of data files—XSD (XML Schema Definition) for cash registers with a security module and virtual fiscalization cash registers—has also been published on the VMI website in both Lithuanian and English.
New rules have been established in relation to new changes in fiscalization in Lithuania
Public
Lithuania
Author: Kristina Dosen
Category:
Fiscal subject related
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867
Content accuracy validation date:
27.10.2022
Content accuracy validation time:
11:25h
In general, the rules regulate the content of the provided data, the order and terms of their submission are determined, as well as the procedures for providing data in the event of a disruption in the operation of the EKA or if the provider of data does not have the opportunity to submit data to the tax administrator due to technical problems, data correction cases, and procedures.
More precisely, the main aspects of regulation are:
- Taxpayers must submit data to the tax authority using cash registers that meet the mandatory requirements.
- The data of fiscal receipts, daily fiscal reports (Z), and non-fiscal receipts generated by the cash register are submitted to the tax authority in a predefined and detailed structure and requirements of the Data File are presented in Annex 1 and Annex 2 of the Rules.
- The data must be provided to the VMI electronically via the web service, by submitting a data file in XML format to i.EKA.
- Virtual fiscalization Cash registers register sales directly connected to i.EKA and Data VMI is provided to the FM during the execution of an economic operation. From the cash registers operating with the security module, data is provided to VMI after signing the document at the specified periodicity, but not less than once every 24 hours.
- If it is impossible to provide data due to technical malfunctions (for example, cash register failure, power failure, internet connection failure, etc.), the deadline for their submission from a cash register operating with a security module cannot be longer than 72 hours from the last data submission.
- In the event of i.EKA activity disruption, data from cash registers operating with the security module must be submitted after the i.EKA activity has been restored by the terms set in these rules.
- Chapter IV of the Rules "Revision of Submitted Data and Data Files" describes the procedure and deadlines for revision of submitted data and data files. Clarification is carried out both after i.EKA detects inconsistencies and by the taxpayer himself.
Let us remind you, these obligations will come into force in January 2023. However, it will be possible as soon as the technical and software necessary for the provision of data are installed, which does not happen in full terms yet. For this reason, and if taxpayers are not ready to be in compliance, they must apply to certified cash register service companies for the installation and preparation for the operation of a cash register model that meets the requirements. Also, a written document (for example, a contract) concluded by the taxpayer and a certified cash register service company regarding the installation and preparation for work of a cash register model that meets the requirements of the description and is included in the List (which does not necessarily have to be included in the List when concluding the agreement) must be kept at the place of cash register operations, confirmed by the signatures and seals of the parties. This is needed as proof that taxpayers are in the process of switching to new fiscalization requirements.
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