Fiscal subject related
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
EU to protect domestic e-commerce sellers with a cross-border tax reform
As online shopping continues to grow, the European Union is planning to implement new regulations to protect local e-commerce sellers. One significant change affects consumers who shop on international platforms like Temu or AliExpress. The EU has already taken some steps at the first sign of growing foreign e-commerce sellers, and since July 1, 2021, all goods entering the EU, regardless of their... Read more
![News](https://www.fiscal-requirements.com/storage/images/news/news-placeholder.png)
Is there an obligation to print and save the daily (shift) fiscal report (Z) and the total fiscal report and paste them into the cash register of the autonomous cash register in Lithuania?
![Lithuania](https://www.fiscal-requirements.com/storage/images/countries/Ttaw8VyGBBRdvt2QJLiC6AHf3VMxGOQvvjEufleq.png)
Using a cash register with a security module and/or a virtual fiscalization cash register (an upgraded system known as i.EKA), print and store the daily (shift) fiscal report (Z) and the aggregated fiscal report and paste them into the cash register of the autonomous cash register. There is no obligation, but the obligation to form a report (Z) remains. The regulations stipulate that the Report (Z... Read more
![News](https://www.fiscal-requirements.com/storage/images/news/news-placeholder.png)
EU VAT Validation Tool
One way to validate VAT numbers in the EU is the VAT Information Exchange System (VIES), which is a crucial tool for businesses operating within the European Union. Owned by the European Commission, VIES is a search engine that retrieves data from national VAT databases to verify VAT numbers. Here’s a detailed look at how VIES works and its significance. How VIES Works When a search is made usi... Read more
![News](https://www.fiscal-requirements.com/storage/images/news/news-placeholder.png)
New document was uploaded: Fiscalization and SCO, RVM, OPT in Lithuania
![Lithuania](https://www.fiscal-requirements.com/storage/images/countries/Ttaw8VyGBBRdvt2QJLiC6AHf3VMxGOQvvjEufleq.png)
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. In this document, we will clarify how these devices are treated from a fiscalization perspective. Read more
![News](https://www.fiscal-requirements.com/storage/images/news/news-placeholder.png)
How fiscalization is handled for self-service cash register in Lithuania?
![Lithuania](https://www.fiscal-requirements.com/storage/images/countries/Ttaw8VyGBBRdvt2QJLiC6AHf3VMxGOQvvjEufleq.png)
For cash registers that operate (issuing a product or providing a service and/or registering receipts) without a cashier or other employee (self-service cash registers), we can say that its function is quite different that in regular store sales, where cashier deals with cash register. On self-service cash registers, daily reports can be printed only during collection, but at least once a month. F... Read more
![News](https://www.fiscal-requirements.com/storage/images/news/news-placeholder.png)
Updates for B2G e-invoicing in Lithuania
![Lithuania](https://www.fiscal-requirements.com/storage/images/countries/Ttaw8VyGBBRdvt2QJLiC6AHf3VMxGOQvvjEufleq.png)
If we consider e-invoicing obligations, in Lithuania, they are predefined for B2G and voluntary for B2B. For B2G e-invoicing, starting July 1, 2024, all invoices for public entities and other contracting organizations must be submitted through the SABIS (General Account Administration Information System), replacing the E. sąskaita platform that has been introduced before. Meaning: The Lithuanian... Read more
![News](https://www.fiscal-requirements.com/storage/images/news/news-placeholder.png)
New document was uploaded: 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
![News](https://www.fiscal-requirements.com/storage/images/news/news-placeholder.png)