Last year, the Lithuanian government introduced the VA-40 Law, along with technical specifications, as new requirements for cash registers. VA-40 requires the use of a so-called “security module”, which is connected to the i.EKA system of the tax authorities. The security module must successfully undergo a certification process by no later than April 30, 2025. Together with our partner, Neto Baltic, we will be providing a security module for Lithuania this year. A beta version of the implementation has already been available for some time.

The following timing regulations are applicable to companies obligated to pay taxes in Lithuania.

• Contract conclusion / order with a provider: March 2023
• Implementation of security module and connection to i.EKA system
  • for small trading companies: November 2023

The initial deadline for large trading companies to transmit invoice data to the i.EKA system (January 1, 2023) was not enforced by the tax administration due to the unavailability of the i.EKA system at that time. We have the pleasure to notify you that the i.EKA system is now available for implementation. It is important to note that the tax administration has identified areas for improvement in the system’s performance. This is necessary to ensure seamless live operations.

We will keep you updated on developments in Lithuania.