Fiscal subject related
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
Reminder: Rounding rules obligations from May 1, 2025

Lithuania’s State Tax Inspectorate will enforce new receipt documentation rules starting May 1, 2025, under amended Order No. VA-32, which updates the longstanding Order No. 379. The revised rules introduce the FR0508 receipt form, now featuring fields for the total payable amount, rounding amount, and total paid after rounding. Read more
Lithuania extends the deadline for cash register compliance and simplifies the approval process.

Lithuania's State Tax Inspectorate (STI) has extended the deadline for businesses to comply with new cash register requirements under the i.EKA fiscalization project, pushing the declaration deadline to 31 December 2025. Order No. VA-26, issued on 7 April 2025, allows provisional inclusion of cash registers in the approved list with a "declared" status, provided technical compliance is confirmed. Read more
Reminder: Rounding Obligation From 1 of May 2025 in Lithuania

Lithuania’s State Tax Inspectorate has announced amendments to cash receipt rules, effective May 1, 2025, under Order No. VA-39, to align with the Law on Rounding of Cash Settlement Amounts. Read more
TLv6 Implementation Marks Significant Shift in EU’s Trust List Format
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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