As we have stated before, new fiscalization requirements start in 2023 in Lithuania. That means that fiscal devices are upgraded with new modules and functionalities. That means that fiscal devices are modernized and have the ability to send data directly to the tax authority. Also, the timeline for switching to new devices is introduced. More precisely, obligations for taxpayers to provide settlement data (fiscal data from cash register receipts) will be established in stages
Reminder: timeline for new fiscalization requirements in Lithuania
Public
Lithuania
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
667
Content accuracy validation date:
24.05.2023
Content accuracy validation time:
08:07h
According to Article 42 of the Law on Tax Administration, taxpayers must submit to the State Tax Inspectorate the data of payments for goods sold via new functionalities with the fiscal devices:
- Taxpayers who use computer models of cash registers and whose income in 2021 exceeded 300,000 euros (from January 1, 2023);
- VAT payers who use electronic cash registers and whose income in 2021 exceeded 300,000 euros (as of January 11, 2023);
- Taxpayers using electronic models of cash registers, which were removed from the list of EKA models allowed for use in the Republic of Lithuania by 05/01/2019 (from 05/01/2024);
- All taxpayers, from January 5, 2025
Other news from Lithuania
The State Tax Inspectorate of Lithuania informs businesses about changes in their EVRK activity codes.
Lithuania
Author: Nikolina Basić
The State Tax Inspectorate of Lithuania (STI) has announced updates to the Classification of Types of Economic Activities (EVRK), effective January 1, 2025. Let's find out more on this! Read more
Update of the rules regarding the deadline for examination of cash registers and vending machines in Lithuania
Lithuania
Author: Nikolina Basić
The State Tax Inspectorate of Lithuania has extended the deadline for examining cash registers and vending machines included in the approved device list from April 30, 2025, to December 31, 2025. Read more
Changes of VAT rates in Lithuania announced
Public
Lithuania
Author: Nikolina Basić
Lithuania
Author: Nikolina Basić
Lithuania's Parliament is considering a bill to introduce a 9% VAT rate for essential food products and specific services, excluding alcohol, effective July 1, 2025. The government will define eligible products by April 30, 2025, aiming to ease living costs for citizens. On December 30, the Lithuanian Parliament accepted Draft Bill No. XVP-90 for consideration. This bill proposes a preferential 9... Read more
New document was uploaded: Technical requirements, conditions, and integration specifications for cash register manufacturers and software developers-v1.4
Lithuania
Author: Kristina Dosen
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
Changes concerning new technical requirements for cash registers in Lithuania
Lithuania
Author: Nikolina Basić
If cash registers that do not meet the new technical requirements continue to be used, will administrative liability be applied after April 30, 2025? Read more
New document was uploaded: Recorded webinar: E-invoicing for Global Retailers
Public
All countries
Author: Kristina Dosen
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
A proposal for VAT in the digital age (ViDA) has been approved.
Public
Author: Nikolina Basić
The EU's Economic and Financial Affairs Council (ECOFIN) has approved the Value Added Tax in the Digital Age (ViDA) proposal, aiming to modernize VAT rules and combat tax fraud. ViDA introduces key measures like Digital Reporting Requirements (DRR), VAT collection for the platform economy, and expanded Single VAT Registration, with implementation planned from 2027 to 2035. Businesses must prepare... Read more