Fiscal subject related
The VAT rate changes are the following:
- The VAT rate will change on eBooks and electronic non-periodical publications: these will be taxed at 9%, instead of the standard 21% rate. This is a permanent VAT rate change.
- The VAT rate will change on accommodations and admission to artistic and cultural events, except when these are exempt: these will be taxed at 9% for an indefinite period of time.
- VAT rate change on catering and takeaway services: the 9% rate will apply until December 31, 2023. Alcoholic drinks are not subject to the reduced VAT rate.
- The 9% rate will be in effect until June 30, 2023.
- If the VAT rate changes for or performance services provided by performers (actor, singer, musician, conductor, dancer, or other person acting, singing, reading, reciting, or otherwise performing works of literature, art, folklore, or circus acts), the 9% rate will only be applicable until June 30, 2023.
Other news from Lithuania
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Lithuania extends the deadline for cash register compliance and simplifies the approval process.

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Reminder: Rounding Obligation From 1 of May 2025 in Lithuania

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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
New document was uploaded: E-commerce Lithuania - Legal requirements

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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