FAQ - Lithuania

This post provides answers to frequently asked questions about the Lithuanian VA-40 law and its implementation.

Question: "The customer already operates cash registers in Lithuania. We assume that we will not complete our first certification before May 1, 2025. Does this mean the customer will have to close their business? What are the consequences if we only complete certification, for example, by June 1?"

Answer: Legally, all businesses in Lithuania are already required to use the new fiscalization solution. It now depends on the tax authority when it decides to enforce the implementation of the fiscal solution.

Currently, the deadline has been set for May 1. However, the tax authority adjusts this according to the market situation (e.g., December 2025 could soon be set as the deadline).

Question: "Who conducts the certification?"

Answer: The Lithuanian Metrology Inspectorate.

Question: "What documents (documentation) need to be submitted during the certification process?"

Answer: This is defined in Chapter IX of the VA-40 law (automatic translation from Lithuanian):

CHAPTER IX

TECHNICAL EVALUATION FOR CASH REGISTERS 

• 97. Only technically flawless cash register models that have undergone a technical evaluation by a specialized company may be included in the list. A functional cash register must be submitted for evaluation along with:
  • 97.1. the user manual;
  • 97.2. the programming manual;
  • 97.3. the maintenance and repair manual;
  • 97.4. drawings/photos of the electronic main circuit board, the specification, and the arrangement of components on the cash register's board, the security module, and the data transmission module;
  • 97.5. the cash register software, the security module program, the data transmission module, and the cash register control functions;
  • 97.6. the manufacturer's label (copy, drawing), which must be affixed to the cash register's housing and/or security module;
  • 97.7. a guarantee letter (self-declaration) about the security/non-manipulability of the cash register, the security module, the operating program of the data transmission module, and the fiscal data.
• 98. Along with the computer-based cash register, the following documents must also be submitted for evaluation:
  • 98.1. Block diagram, programs for the security module, data transmission module, programs for functional control of the security and data transmission modules (reference), and their components and descriptions. The list of user applications controlling the cash register's functions is provided along with a guarantee letter confirming the application's compliance with technical requirements and financial data security;
  • 98.2. a list of the software and a brief description of its components;
  • 98.3. a description of commands for the security and data communication modules;
  • 98.4. service programs and their descriptions;
    98.5. for gas station cash registers requiring additional functions and/or special requirements set by the state tax authority, a block diagram, operating programs, and descriptions of the security and data communication modules as well as control of cash register functions;
  • 98.6. additional documents, if required by the organization conducting the certification;
  • 98.7. a description of the software ensuring the electronic transmission of receipts to customers.
• 99. All documents must be submitted in duplicate for evaluation.
• 100. The procedure for including cash registers in the list is outlined in the rules for including cash register and vending machine models in the list of approved cash register and vending machine models in the Republic of Lithuania, which were approved in 2003 by the head of the State Tax Inspectorate of the Ministry of Finance of the Republic of Lithuania.

Question: "What is the process of the certification procedure? Do we need to travel to Lithuania, or is it sufficient to send the information? Do we need to send the POS software (along with the hardware)?"

Answer: A local (Lithuanian) company or an authorized representative may submit the solution for certification. It is necessary to provide hardware and software.

Question: "What will the costs for certification be?"

Answer: Certification by the Lithuanian Metrology Inspectorate is free of charge.