Around 25,000 small businesses have three months to transition to new cash register solutions

February 2025 • 2 min

As of February 1, approximately 25,000 Lithuanian merchants have just three months remaining to transition to new types of cash registers or virtual cash register systems that automatically submit receipt data to the State Tax Inspectorate (VMI). Although myths and misconceptions about the transition continue to circulate in public discussions, specialists emphasise that the state had already accounted for measures to facilitate this process when planning the changes back in 2021.

Up until now, only large businesses were required to regularly submit cash register data to the State Tax Inspectorate. However, starting 1 May 2025, this obligation will also extend to small merchants, who will need to transmit receipt information to the i.EKA subsystem of smart cash registers.

Businesses already submitting data ahead of the deadline

According to Rolandas Puncevičius, Head of the Operative Control Department at the VMI, businesses are already successfully using smart cash registers and seamlessly transmitting their receipt data to the i.EKA subsystem.

"We are currently receiving data from over 24,000 cash registers operated by approximately 5,500 taxpayers. The submitted information includes receipt data, such as the transaction amount, VAT rates, and the total amount. Some businesses required to start submitting data to i.EKA from 1 May have already transitioned to smart cash registers. Currently, around 2,600 taxpayers using 3,500 registers are already submitting data, even though the requirement has not yet come into effect. From May, about 25,000 small businesses operating approximately 32,000 cash registers will need to begin submitting data to i.EKA," said R. Puncevičius.

It's completely natural to have concerns, however, the benefits outweigh the initial challenges

Mantas Chodosevičius, Product Owner of Paysera POS, acknowledges that adapting to new technology always takes time. However, he highlights that the state has introduced incentives alongside the new requirements, making it easier for businesses to transition to i.EKA cash registers and streamline their daily operations.

"These changes bring significant automation to daily tasks. Receipt data is automatically sent to VMI, meaning the cash register operation journal is also automatically generated. As a result, merchants no longer need to prepare daily Z reports on paper and bind them into cash register operation journals. It's a major simplification for SMEs," said M. Chodosevičius.

Businesses will also appreciate the added convenience of no longer needing to visit a VMI office to register a new cash register. All registration actions can now be handled remotely.

The financial burden of i.EKA: dispelling myths

Many businesses believe that transitioning to i.EKA systems requires a substantial investment, costing hundreds or even thousands of euros. However, the state offers a simpler, more affordable alternative for submitting data to the VMI.

"A new fiscalisation format has been introduced – a virtual cash register that can be used on a tablet, computer, or phone app. These solutions are available at the cost of an internet connection, with no initial equipment investment required if you're using an existing tablet or computer," said M. Chodosevičius.

Virtual cash registers are an excellent option for merchants with low customer traffic. While these systems do require a stable internet connection, this is unlikely to be a major obstacle—according to the Communications Regulatory Authority of the Republic of Lithuania (CRA), 4G coverage extends to 97.9% of the country, while 5G reaches 94.6%.

Tackling fraud and ensuring fair competition

Specialists emphasise that the new system will help prevent cases where businesses – often in the catering sector – issue non-fiscal receipts and then manipulate cash register data to show massive discounts (90–99%) or cancelled orders, effectively hiding their true revenue and avoiding taxes.

"Imagine two cafes, side-by-side. One plays by the rules, diligently recording every transaction. The other, however, fudges the numbers, claiming unpaid orders to avoid taxes. This creates an uneven playing field, giving the dishonest cafe an unfair advantage. However, with receipt data automatically sent to VMI, such practices are easily detected, benefiting everyone except dishonest businesses," explained M. Chodosevičius.

Receipts from smart cash registers feature a QR code that allows customers to easily verify whether a transaction has been properly recorded and report any discrepancies to tax authorities. This unique code is also required on advance invoices issued by caterers, enabling users to check if the revenue has been registered in a cash register and whether a fiscal receipt has been issued.Gradual transition to i.EKA cash registers

The obligation to submit receipt data to the i.EKA smart cash register subsystem is being implemented gradually. Businesses with the highest turnover were the first to adopt smart cash registers, and from 1 May 2025, all merchants will be required to send receipt data to i.EKA. While the law mandates that data reach the VMI within 72 hours of a transaction, solutions like Paysera's virtual cash register offer the advantage of real-time data submission.