This article describes the requirements for document content in Lithuania. The layouts of the individual documents are for illustrative purposes only. The design of the corresponding document types is up to you. In any case, care should be taken to include the necessary elements.
Documents
The Lithuanian Fiscal Law (VA-40) distinguishes between
- fiscal document,
- fiscal report, and
- non-fiscal documents.
In technical documentation, this distinction is referred to as “document kind.” It describes the type of document.
Fiscal document
This is the classic sales receipt.
The document has the following properties:
- Kind = fiscalReceipt
- Type = receipt
Fiscal receipt (Receipt)
The requirements for fiscal documents in Lithuania are outlined below. Following the sample document, the individual components are explained in more detail in a table.
Document elements
| No. | Designation | Description / Content | Ref. VA40 |
| 1 | Header fiscal receipt | Company name, address where the cash register is operated, VAT ID or company code (min. 2 lines) | 67.1.1 |
| 2 | Document identification | Document number within report (Z), number of current report (Z), document serial number, date (YYYY-MM-DD), time (HH-MM) | 67.2 |
| 3 | Item details | Designation of goods or services or the respective goods/services group (min. 8 characters) | 67.3 |
| 4 | Price | Price and amount of the respective product/services | 67.4 |
| 5 | Quantity | Quantity of the respective product/service if not equal to 1 | 67.5 |
| 6 | Tax rate | The VAT rate assigned to the product/service, or its code | 67.6 |
| 7 | Tax amount | Tax amount for each tax rate, specifying the assigned tax rate or its code | 67.7 |
| 8 | Payment amount | The amount paid for the goods/services | 67.8 |
| 9 | Discounts / Surcharges | Amounts of discounts and/or surcharges applied | 67.9 |
| 10 | Corrections | Corrections to registered amounts | 67.10 |
| 11 | Total amount due | The total amount payable for the sale of goods/services | 67.11 |
| 12 | Amount received | The amount of money received or paid | 67.12 |
| 13 | Returned amount | Remaining balance paid out, if not zero | 67.13 |
| 14 | Cash register number | Unique cash register number | 67.14 |
| 15 | Control data | Data for verifying the document | 67.15 |
| 15.1 | Document number | Document number of the fiscal receipt | 67.15.1 |
| 15.2 | Document signature | Signature of the document, converted into readable form | 67.15.3 |
| 15.3 | Document code | Document signature converted into readable form, symmetrically encrypted with AES key of the security module | 67.15.4 |
| 15.4 | QR code |
If technically possible, a QR code containing the following data:
|
67.15.5 |
| 16 | Customer identification | For digital receipts, an (encrypted) customer identification element | 67.16 |
The “Ref, VA40” column indicates the reference number in the VA40 law.
Mapping
The article Details FiscalReceipt Lithuania - mapping describes how the individual elements that must be included in the fiscal receipt are mapped in the RetailForce document model (DOM).
Fiscal report
The (daily) fiscal report is the daily closing document, also known as the end-of-day report, Z-report, or similar. In Lithuania, it is called “Report (Z)” or “Dienos Fiskaline Ataskaita” (Daily Fiscal Report).
The fiscal report has the following characteristics:
- Kind = fiscalDay
- Type = fiscalDay
Daily fiscal report (Report (Z))
Below you will find an example of a Lithuanian daily closing report (Report (Z)), as well as a description of the individual elements that must be included in the document in accordance with VA-40.
Document elements
| No. | Designation | Description / Content | Ref. VA40 |
| 1 | Header Report | Company name, address where the cash register is operated, VAT ID or company code (min. 2 lines) | 71.1 |
| 2 | Title | Name/title of the report - Daily fiscal report (“DIENOS FISKALINĖ ATASKAITA”) | 71.2 |
| 3 | Document identification | Report number (Z), document serial number, date (YYYY-MM-DD), time (HH-MM) | 71.3 |
| 4 | Tax details | Tax rates and their assigned codes, date of the last VAT change, sequence number of the VAT change (counter showing how many times VAT has been changed to date) | 71.4 |
| 5 | Daily revenues |
|
71.5 |
| 6 | Daily sales counter | Daily sales turnover (Daily Grand Total) | 71.6 |
| 7 | Sales counter | Current status of the overall grand total counter | 71.7 |
| 8 | Tax counter | Current status of the tax total counter (VAT Grand Total Counter) | 71.8 |
| Purchases | If additional purchases are recorded in the cash register: | 71.9 | |
| 9 | Total purchases | Total amount paid for the purchase of goods | 71.9.1 |
| 10 | Counter purchases | Current status of the sales counter for purchases | 71.9.2 |
| 11 | Number of fiscal receipts | Number of fiscal and non-fiscal documents (digital or printed) issued during the reporting period | 71.10 |
| 11.1 | Number of non-fiscal receipts | This section also shows the number of non-fiscal receipts since the last daily closing. | |
| 11.2 | Number of cash drawer openings | In addition, the number of cash drawer openings is also shown in this section of the document. | |
| 12 | Payment amounts | Payment amounts per payment method | 71.11 |
| 13 | Returns | Amounts paid out in the event of returns/refunds of goods or services (if applicable) | 71.12.1 |
| 14 | Discount / surcharges | Totals of discounts and surcharges granted (if applicable) | 71.12.2 |
| 15 | Cancellations | Totals of document cancellations/reversals (if applicable) | 71.12.3 |
| 16 | Customer cancellations | Total number of abandoned purchases by customers (if applicable) | 71.12.4 |
| 17 | Payins and Payouts | Amounts of change deposited into and withdrawn from the cash register | 71.13 |
| 18 | Other deposits and withdrawals | Total of other deposits and withdrawals into or from cash registers; e.g., deposits received or paid out, payments for lottery winnings, advance payments/deposits received or used, etc. | 71.14 |
| 19 | Balance | Cash balance in the cash register | 71.15 |
| 20 | Period | Period (date and time) covered by the report (from-to) | 71.16 |
| 21 | Cash Register ID | Unique ID of the cash register | 71.17 |
| 22 | Security module ID | Unique ID of the security module | 71.18 |
The “Ref, VA40” column indicates the reference number in the VA40 law.
Mapping
The article Details Daily closing report / Report (Z) Lithuania - Mapping describes how the individual elements that must be included in the daily closing report are mapped in the RetailForce document model (DOM).
Non-fiscal documents
All documents that do not fall under the first two categories are known as non-fiscal documents.
All non-fiscal documents have the child “nonFiscalReceipt.”
Some non-fiscal documents are defined separately in VA-40 or in the technical documentation and therefore have their own type, while others fall under the general type “nonFiscalDocument.”
The following types are described:
| iEKA document | No. | Type | RetailForce mapping |
| Non-fiscal receipt | 30 | nonFiscalDocument |
In case of
|
| Non-fiscal cash deposit and removal receipt | 31 | nonFiscalCollectionDocument |
IF "documentType": "[10] = PayOut" OR "documentType": "[11] = PayIn" |
| Non-fiscal receipt for the cash register maintenance or repair operations | 32 | nonFiscalPIMaintenanceDocument | not supported |
| Non-fiscal document of cancelled fiscal receipt | 33 | nonFiscalCancelationDocument |
IF Payload an Endpunkt POST /api/v1/transactions/cancelDocument gesendet wird |
| Non-fiscal tax change document | 34 | nonFiscalTaxChangeDocument | not implemented |
| Non-fiscal receipt for filling technical fuel | 35 | nonFiscalTechnicalRefuelingDocument | not supported |
| Prepaid account | 36 | preOrderDocument |
IF "documentType": "[14] = PreliminaryReceipt" |
| Non-fiscal document for return of goods and/or refusal of services | 37 | nonFiscalReturnDocument |
IF "documentType": "[0] - Receipt", "cancellationDocument"= true, "documentReference" = set negativ sums of positions and sums |
| Non-fiscal other payment / disbursement operations receipt | 38 | nonFiscalFinancialDocument | not supported |
| Non-fiscal information transfer violation receipt | 39 | gasStationOperationViolationDocument | not supported |
Example "nonFiscalCollectionDocument" (PayIn)
The following example shows a payment ("nonFiscalCollectionDocument").
Document elements
| No. | Designation | Description / Content |
| 1 | Header | Company name, address where the cash register is operated, VAT ID or company code (min. 2 lines) |
| 2 | Transaction | Transaction process – in this case: payIn |
| 3 | Document number | General document number |
| 4 | Number Report Z | The number of the daily closing entry to which the document 'belongs'. |
| 5 | Nicht-fiskale Belegnummer | Document number of the non-tax document |
| 6 | Date & Time | Date and time of document creation |
| 7 | Cash Register ID | unique ID of the cash register (CR No.) |
| 8 | Security Module ID | unique ID of the security module |
Fiscal summary report
The summary fiscal report summarizes several daily reports (Report (Z)). This report is always generated for a specific series of daily reports (from-to). The selection is either
- from date to date or
- from Report (Z) to Report (Z)
This is a non-fiscal document of the type "nonFiscalDocument".
The following example shows a summary fiscal report by date. This is defined by the line "Užsakyta nuo 2025-11-01 iki 2025-11-30" (roughly: “Booked from 11/01/2025 to 11/30/2025”). For reports by report (Z), "Užsakyta nuo Nr. 241 iki Nr. 261" ("Booked from Z report No. 241 to Z report 261") would be displayed here.
Document elements
| No. | Designation | Description / Content | Ref. VA40 |
| 1 | Header Report | Company name, address where the cash register is operated, VAT ID or company code (min. 2 lines) | 73.1 |
| 2 | Titel | Name/title of the report - Summary Fiscal Report (“SUMINĖ FISKALINĖ ATASKAITA”) | 73.2 |
| 3 | Document identification | Document number within report (Z), number of current report (Z), document serial number, date (YYYY-MM-DD), time (HH-MM) | 73.3 |
| 4 | Report period |
|
73.4 |
| 5 | Report content | Number of days covered by the report and number of daily closings (Report (Z) included) | 73.5 |
| 6 | Tax details | Tax rates and their assigned codes, date of the last VAT change, sequence number of the VAT change (counter showing how many times VAT has been changed to date) | 73.6 |
| 7 | Sales details | Totals of sales within the reporting period, as well as VAT totals and sales made with 0% VAT. | 73.7 |
| 8 | Sales counter | Overall Grand Total Counter for the defined reporting period | 73.8 |
| 9 | Counter purchases | Sales counter for purchases made during the reporting period (if these are recorded by the cash registers) | 73.9 |
| 10 | Number of fiscal receipts | Number of fiscal documents issued during the reporting period | 73.10 |
| 11 | Cash register number | Unique cash register number | 73.11 |
| 12 | Security module ID | Unique ID of the security module | 73.12 |
The “Ref, VA40” column indicates the reference number in the VA40 law.
Mapping
The article Details Summary Report Lithuania - Mapping describes how the individual elements that must be included in the summary fiscal report are mapped in the RetailForce document model (DOM).
Detailed fiscal report
The detailed fiscal report is essentially a printout of several daily reports, which are displayed one after the other. However, this report must still contain certain elements (designation, etc.).
The following example only describes the elements listed in VA-40 and, for the sake of readability, does not show several daily reports.
Document elements
| No. | Designation | Description / Content | Ref. VA40 |
| 1 | Header Report | Company name, address where the cash register is operated, VAT ID or company code (min. 2 lines) | 75.1 |
| 2 | Title | Name/title of the report - Detailed fiscal report (“IŠSAMI FISKALINĖ ATASKAITA”) | 75.2 |
| 3 | Document identification | Document number within report (Z), number of current report (Z), document serial number, date (YYYY-MM-DD), time (HH-MM) | 75.3 |
| 4 | Report period |
|
75.4 |
| 5 | Report content | Gross, net, and tax amounts per daily closing and per VAT code | 75.5 |
| 6 | Purchases | Payment amount for additional purchases per daily closing, provided that additional purchases are recorded in the cash register. | 75.6 |
| 7 | Sales counter | Overall Grand Total Counter for the defined reporting period | 75.7 |
| 8 | Counter purchases | Sales counter for purchases made during the reporting period (provided these are recorded by the cash registers) | 75.8 |
| 9 | Number of fiscal receipts | Number of fiscal documents issued during the reporting period | 75.9 |
| 10 | Cash register number | Unique cash register number | 75.10 |
| 11 | Security module ID | Unique ID of the security module | 75.11 |
The “Ref, VA40” column indicates the reference number in the VA40 law.
Mapping
The article Details Detailed fiscal report Report Lithuania - Mapping describes how the individual elements that must be included in the summary fiscal report are mapped in the RetailForce document model (DOM).
Interim report (Report (X))
The interim report essentially corresponds to the daily report, but does not close the day. In RetailForce DOM, the interim report has the “documentType”: “[98] = CashCheck.”
Document elements
| No. | Designation | Description / Content | Ref. VA40 |
| 1 | Header report | Company name, address where the cash register is operated, VAT ID or company code (min. 2 lines) | 77.1 |
| 2 | Title | Name/title of the report - Daily interim report (“DIENOS TARPINĖ ATASKAITA”) | 77.2 |
| 3 | Document identification | Number of the non-fiscal document within the daily reports (Report (Z)), number of the current report (Z), document serial number, date (YYYY-MM-DD), time (HH-MM) | 77.3 |
| 4 | Tax details | Tax rates and their assigned codes, date of the last VAT change, sequence number of the VAT change (counter showing how many times VAT has been changed to date) | 77.4 |
| 5 | Daily sales |
|
77.5 |
| 6 | Daily sales counter | Daily sales turnover (Daily Grand Total) | 77.6 |
| Purchses | If additional purchases are recorded in the cash register: | ||
| 7 | Total purchases | Total amount paid for the purchase of goods | 77.7 |
| 8 | Number of fiscal receipts | Number of fiscal and non-fiscal documents (digital or printed) issued during the reporting period | 77.8 |
| 9 | Payment amounts | Payment amounts per payment method | 77.9 |
| 10 | Returns | Amounts paid out in the event of returns/refunds of goods or services (if applicable) | 77.10.1 |
| 11 | Discounts / Surcharges | Totals of discounts and surcharges granted (if applicable) | 77.10.2 |
| 12 | Cancellations | Totals of document cancellations/reversals (if applicable) | 77.10.3 |
| 13 | Customer cancellations | Total number of abandoned purchases by customers (if applicable) | 77.10.4 |
| 14 | Deposits, withdrawals | Total deposits and withdrawals into and from the cash register | 77.11 |
| 15 | Balance | Cash balance in the cash register | 77.13 |
| 16 | Cash register ID | Unique ID of the cash register | 77.14 |
| 17 | Security module ID | Unique ID of the security module | 77.15 |
The “Ref, VA40” column indicates the reference number in the VA40 law.
Mapping
The article Details Daily closing report / Report (Z) Lithuania - Mapping describes how the individual elements that must be included in the interim report are mapped in the RetailForce document model (DOM).
Comments
0 comments
Please sign in to leave a comment.