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-reports submitted by the cash register.
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?
Public
Lithuania
Author: Nikolina Basić
Category:
Fiscal subject related
Views:
34
Content accuracy validation date:
04.04.2025
Content accuracy validation time:
08:25h
i.EKA fiscalization project defined the main fiscaliziatio rules. Regarding payment methods used, the rules are also predefined and must be “captured” by the cash register and also placed in certain reports. That is way the regulations predefined forms regarding the cash register's cash transaction journal in the "Detailed Transaction Journal" section, which contains detailed information about the amount of income received by each payment method (1 - cash, 2 - debit/credit card, 3 - other payment card (for example, loyalty card), 4 - coupons, 5 - transfer, 6 - compensated from the budget of the Compulsory Health Insurance Fund, 7 - compensated from the state budget, 8 - cryptocurrency, 9 - other, 10 - rounding) per day (shift), per month or other individually selected period. The journal data in i.EKA is formed based on the reports submitted by the cash register (Z).
Other news from Lithuania
New document was uploaded: E-commerce Lithuania - Legal requirements
Lithuania
Author: Nikolina Basić
Lithuania introduced fiscalization initially in 1996, with significant updates starting in 2023, including direct online communication with the Tax Authority (TA). But, when is fiscalization required for e-commerce? Read more
In which situation do online sales require issuing a receipt in accordance with the fiscalization rules in Lithuania?
Lithuania
Author: Nikolina Basić
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
VIDA regulation adopted—what does that mean for business?
Public
Author: Nikolina Basić
The EU adopted the VAT in the Digital Age (ViDA) package on March 11, 2025, introducing major changes to the VAT system starting January 1, 2027. Key reforms include mandatory digital VAT reporting by 2030, new VAT collection rules for online platforms, and expanded One-Stop Shop (OSS) registration to simplify cross-border compliance. Additional measures, such as mandatory e-invoicing, phasing out... Read more
Fiscalization in Lithuania: Does the fiscal receipt or advance invoice have to have a generated receipt QR printed on it?
Lithuania
Author: Nikolina Basić
In Lithuania, fiscal receipts and advance invoices issued from cash registers must include a QR code as per the iEKA project requirements. More on this topic as follows. Read more
Lithuanian tax administration reminds about the obligation to provide cash receipt data.
Public
Lithuania
Author: Nikolina Basić
Lithuania
Author: Nikolina Basić
The Lithuanian State Tax Inspectorate (STI) has begun receiving revenue data from 28,000 cash registers, reminding 4,000 businesses that have yet to comply with i.EKA system requirements. The tolerance period for businesses to start submitting data lasts until May 1, 2025, after which penalties may apply. Companies can either modify existing cash registers or adopt virtual fiscalization, which all... Read more
Fiscalization in Lithuania: cash payment rounding rules
Lithuania
Author: Nikolina Basić
Starting May 1, 2025, Lithuania will implement mandatory rounding of cash payments to the nearest 5 euro cents, affecting the final price but not the taxable value for VAT purposes. Read more