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:
104
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
EU to protect domestic e-commerce sellers with a cross-border tax reform
Public
Author: Stefan Ditrih
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
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?
Public
Lithuania
Author: Nikolina Basic
Lithuania
Author: Nikolina Basic
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
EU VAT Validation Tool
Public
Author: Kristina Dosen
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
New document was uploaded: Fiscalization and SCO, RVM, OPT in Lithuania
Lithuania
Author: Nikolina Basic
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
Updates for B2G e-invoicing in Lithuania
Public
Lithuania
Author: Kristina Dosen
Lithuania
Author: Kristina Dosen
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
New document was uploaded: Overview of fiscalization in European countries
Author: Kristina Dosen
This document contains an overview of the presence of fiscalization and its types in all European countries. Read more