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Rules for using cash registers

Procedure for the installation and use of cash registers


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What is the difference between a fiscal register system (POS) from a non-fiscal cash register?

A non-fiscal cash register is a cash register that does not change the values of the counters that sum up the fiscal data of the cash register when registering retail (service) transactions.

A fiscal cash register is a cash register which, when registering retail (service) transactions, changes the values of the counters that sum up the fiscal data of the cash register.

Fiscal data is the monetary expression of business transactions, as well as tax rates and estimated tax amounts.

Declaration of the Place of Sale at the State Tax Inspectorate (STI).

Before purchasing a cash register, the place of sale must be declared to the State Tax Inspectorate (STI).

Companies need to fill in form FR0791A while self-employed people need to fill in form REG812.

People who work under a business license do not need to declare the place of sale.

Filling in a cash register journal.

The State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania (hereinafter – STI) informs that from 2 July 2019 the amended rules for the use of cash registers and online computer network terminals came into force. The substantial change provides that it is no longer mandatory to fill in the journal by hand (pen) at the beginning and the end of each day of use of the cash register.

The amendments stipulate that filling in the section “Data of the cash register cash transactions’” of the Cash Register Journal is optional. The completion of the relevant fields of the journal to record the return of goods and the correction of errors is also optional if these actions are formalized in a free-form act. A similar rule applies in the case of cash collection – the relevant field of the journal may be left blank if the collection is substantiated by accounting documents confirming the transfer of money which have the requisites established by the Law on Accounting. The changes are also relevant when paying in pharmacies when cash registers are used – the requirement to fill in the additional column “Reimbursements of Health Insurance Funds” in the cash register journal of cash registers was waived.

Is it possible to use the cash register without a registered technical passport?

It is prohibited to use the cash register until its technical passport has been registered or the technical passport has not been re-registered with the STI after the installation of a new device or the change in its owner / user and the installation address. It is noted that the requirement to paste in the paper journal the day („Z“) and periodic reports of the calendar month printed by the cash register remains. The STI reminds that a separate cash register journal must be filled in for each cash register used. This journal must contain a cash register report for each working day (“Z”) signed by a responsible person authorized by the executive of the cash register operator or a resident using the cash register. The completed cash transaction journal is kept for 10 years.

What are the requirements for a technical passport?

Requirements for a technical passport are as follow:

  • the technical passport must be kept in a set with each cash register for the entire period of the use of the cash register until the day of its disposal. It is recommended to keep the technical passport at the place of cash operations or in another safe place during work and to be able to present it within the specified term upon request of the controlling authority;
  • a copy of the technical passport sheet containing the data of the STI registration of this passport may be kept in vehicles and other non-stationary payment points;
  • the specialist of the company selling and technically servicing the cash registers, having installed the cash register, fills in its technical passport and submits it for the registration to the STI service territory department where the cash register is installed;
  • the technical passport must contain all the data on the installation, preventive inspections, repairs, users (owners, tenants, etc.), installation address, program changes and counters. The passport must indicate the checksum (s) of the work program (s) of each fiscal cash register installed.

At what address should the cash register be registered?

Each cash register must be registered with the STI according to its installation address or the address of the registered office of the business, or the address of the permanent residence of the resident engaged in individual activity.

Cash registers without a permanent place of installation (backup, reserve) or those cash registers whose place of installation is changed more than once every 12 months and which are used for rental, training, testing or similar causes are registered according to the address of the registered business office and / or permanent residence.

Is it necessary to inform the STI when the cash register is temporarily not in use, when the activities of the economic entity are suspended or the cash register is transferred to another address for use?

It is not necessary to deregister or re-register a cash register that is temporarily unused (for example, when the activity of the business is suspended for more than 10 days) or a cash register moved to another address (for example, to work at exhibitions, fairs, but not longer than 10 days).

However, in the specified cases, before the temporary non-use of the cash register or the beginning of its temporary use at another address, it is necessary to notify the STI department in a free-form notification in the territory of which this cash register is registered and in the territory of which it will be temporarily used.

The notice shall state the date of the beginning and end of the temporary non-use or the date of the start and end of the temporary use at another address. If the planned end date of temporary non-use or use at another address changes, the above-mentioned STIs shall be additionally notified by post or fax.

Accounting programs with the integration with the fiscal block Empirija FB15.

Accounting programs which are integrated for the work with the fiscal block Empirija FB15:

  • EuroSkaita
  • MED.I.S
  •  Directo
  • DINETA.pos
  • Optimum®
  • Labbis
  • MICROS-Fidelio Suite8
  • MICROS OPERA Enterprise Solution
  •  and other accounting programs.

For more information on accounting programs with the integration with the fiscal block Empirija FB15, please contact us at phone +370 37 313395.