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.
How fiscalization is handled for self-service cash register in Lithuania?
Public
Lithuania
Author: Nikolina Basic
Category:
Fiscal subject related
Views:
576
Content accuracy validation date:
25.07.2024
Content accuracy validation time:
00:00h
Fiscal receipts from these machines can be collected in accordance with the contract by the collection service of a bank or other legal entity operating in accordance with the established procedure, without the participation of the employees of the business entity using the cash register. In this case, a duly prepared materially responsible person authorized by the collection service prints out the cash register's daily report ("Z"), indicates his position, name, surname, confirms the completed collection operation with his signature and transmits the report to the business entity in the manner and at the time specified in the contract, but no later than next working day.
Importantly, cash registers of self-service cash registers can be kept in the business entity's bookkeeping, all printed daily reports ("Z") can be pasted into them, the total amount of receipts of which can be recorded in one entry at least once a month.
Other news from Lithuania
Lithuania introduces the Tax sweetened beverages starting January 2026.
Public
Lithuania
Author: Nikolina Basić
Lithuania
Author: Nikolina Basić
Starting January 2026, Lithuania will introduce excise duties on sweetened beverages, including soft drinks, flavored waters, and concentrates with added sugar or sweeteners, under Law No. XV-286. The tax applies to both domestic production and imports for business use, with exemptions for medical products, infant formula, and non-packaged drinks from restaurants or cafes. The Lithuanian governmen... Read more
The Lithuanian parliament approves a new VAT structure effective January 2026
Public
Lithuania
Author: Nikolina Basić
Lithuania
Author: Nikolina Basić
Lithuania will introduce a revised VAT structure from January 1, 2026, adding new reduced rates of 5% and 12% while abolishing certain exemptions to help fund defense initiatives. Notable changes include lower VAT on books, higher rates for transport and cultural services, and a return to the standard 21% VAT for heating and firewood, with compensation measures planned for vulnerable households. L... Read more
Lithuania proposes changes to VAT rates across sectors.
Public
Lithuania
Author: Nikolina Basić
Lithuania
Author: Nikolina Basić
Lithuania is reviewing VAT law amendments that would increase the reduced VAT rate from 9% to 12% for services like accommodation, regular passenger transport, and cultural events starting January 1, 2026. A new 5% VAT rate is also proposed for printed and electronic books and certain non-periodical publications, down from the current 9%. The Parliament is expected to vote by July 1, 2025, and bus... Read more
New webinar was uploaded: Recorded webinar: Fiscalization and online sales in European countries
Author: Nikolina Basić
On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and online sales in European countries". The webinar was held by Fiscal Solutions Legal Consultant Nikolina Basić. Let’s delve deeper into this topic! Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Lithuania Clarifies Cash Rounding Rules
Public
Lithuania
Author: Ema Stamenković
Lithuania
Author: Ema Stamenković
Lithuania's new cash payment rules clarify that only the total amount paid in cash is rounded, while 1 and 2 euro cent coins remain legal tender and must still be accepted by merchants. These coins can be used for change or exchanged at the Bank of Lithuania, which offers free services for individuals and businesses to reduce their circulation. Cash payments in Lithuania are rounded to the nearest... Read more
Updates of VAT rates in Lithuania
Public
Lithuania
Author: Nikolina Basić
Lithuania
Author: Nikolina Basić
Lithuania plans to adjust several VAT rates effective January 1, 2026, pending approval by the Seimas by July 2025. Key changes include increasing VAT on district heating and certain services to 21% or 12%, reducing the VAT on books to 5%, and introducing a new 10% tax on non-life insurance policies. Lithuania is preparing to revise its value-added tax (VAT) rates, with certain changes exp... Read more
Updated technical documentation in the Lithuanian fiscalization system
Lithuania
Author: Nikolina Basić
Lithuania’s State Tax Inspectorate has released an updated technical document outlining integration requirements for the Smart Electronic Cash Register Subsystem within the Smart Tax Administration Information System. Let's find out more on this! Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login