Use of cash registers and cash acceptance documents

Use of cash registers and cash acceptance documents

Economic entities making cash settlements with residents must have cash registers installed, and register them with county state tax inspectorate (hereinafter - the CSTI). Paragraphs 10-12 of the Description of the Procedure for Installation and Use of Cash Registers approved by Resolution No. 1283 of the Government of the Republic of Lithuania of 13 August 2002 govern the cases when the use of cash registers is not required, but each buyer must be issued an accounting document or such a document must be issued only at the request of the buyer, also, cases when such accounting documents may be not issued altogether.

If you are not subject to mandatory use of a cash register and plan to use cash acceptance and cash pay-out receipts (hereinafter - receipts), tickets and other accounting document blanks when making cash settlements, you will be able to print these accounting documents at your own discretion, i.e. based on available technical possibilities - by yourself, in printing houses, etc. These blanks no longer have to be registered with the CSTI as from 01-09-2005, thus you have to ensure uniqueness of receipt and ticket numbers based on series, i.e. so that different receipts or tickets did not contain the same number based on the same series (in the same procedure as invoices or VAT invoices). If you have registered blanks of receipts, tickets and other accounting documents with the CSTI before 01-09-2005, you can continue using such accounting documents indefinitely. But the obligation to register bingo, totalizator or betting cards with the CSTI shall remain.

According to new amendments to laws, forms of cash acceptance and cash pay-out receipts and accounting books are solely a model, however, both the accounting book and receipts and tickets themselves have to meet all requisites set in the Rules for the Use, Issuance and Accounting of Cash Acceptance and Cash Pay-out Forms approved by Order No. 340 of the Minister of Finance of the Republic of Lithuania of 30 October 2002 and, respectively, by Rules for the Use and Accounting of Tickets approved by Order No. 341 of the Minister of Finance of the Republic of Lithuania of 30 October 2002 (version of Order No. 1K-241 of the Minister of Finance of the Republic of Lithuania of 12 August 2005).

The following mandatory requisites must be indicated in the receipt:

  • document name;
  • name of the economic entity having issued the receipt;
  • code of the economic entity having issued the receipt; date of the receipt;
  • names of goods (services) purchased or sold, quantities, units of measure, unit price. These data can be left unindicated when the seller of goods (services) registers the sales transaction by an invoice, VAT invoice, insurance certificate (policy) or another accounting document indicated in legislation containing these data. In such a case, the word "Paid" shall be written in the receipt line "Pay for" ("Pay out for") also indicating the name, series and number of the sales document;
  • paid (paid out) amount in euros in words and cents in figures and the entire amount in figure;
  • job position of the seller (buyer-up) of goods (services) having issued the receipt, his signature, name and surname;
  • signature, name, surname, personal code and place of residence of the buyer (these data are indicated at the request of the buyer);
  • signature, name and surname of the person having delivered goods, and, at the request of this person, his personal code and place of residence.

All receipts shall have an indicated series and sequence number. Series and number of the receipt shall be formed as follows:

  • the number shall be formed in ascending sequence;
  • the number shall be based on one or more series, which can be formed of letter symbols or figures at the choice of economic entities;
  • economic entities must ensure the uniqueness of a receipt number based on a series, i.e. different receipts cannot have the same number (based on the same series).  
  • receipts must be completed in two copies so that data of both copies were the same and clearly legible. One copy of the receipt shall stay with your employee having issued the receipt, while another one shall be given to the client (cash payer or a person having delivered the product)." Editing records in the receipt shall be prohibited.

The following mandatory requisites must be indicated in the ticket:

  • each ticket must contain the ticket series, sequence number and the price of the ticket, i.e. the service which is paid by the ticket (hereinafter - ticket price);  
  • the ticket and its slip must contain the same series, number and price, and have a marked place of control.

The series and number of the ticket shall be formed in the following manner:

  • the number shall be formed in ascending sequence;
  • the number shall be based on one or more series, which can be formed of letter symbols or figures at the choice of economic entities;
  • economic entities must ensure the uniqueness of a ticket number based on a series, i.e. different tickets cannot have the same number (based on the same series).

Having terminated activities on the grounds established by laws, you must destroy unused receipt blanks or tickets by yourself.

Laws governing the registration of cash registers and cash acceptance documents

Resolution No. 1283 of the Government of the Republic of Lithuania of 13 August 2002 "Description of the Procedure for Installation and Use of Cash Registers".

Order No. 340 of the Minister of Finance of the Republic of Lithuania of 30 October 2002 "On the Approval of Forms of Cash Acceptance and Cash Pay-out Receipt Blank Forms and Approval of the Rules for the Production, Acquisition, Use and Destruction of Cash Acceptance and Cash Pay-out Receipt Blanks".

Order No. 341 of the Minister of Finance of the Republic of Lithuania of 30 October 2002 "On the Approval of the Rules for the Use and Accounting of Tickets (version of Order No. 1K-241 of the Minister of Finance of the Republic of Lithuania of 12 August 2005).  

Rules for the Registration of Bingo, Totalizator or Betting Cards with the State Tax Inspectorate of the Chief of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania approved by Order No. VA-66 of 8 September 2005 "On the Approval of the Rules for the Registration of Bingo, Totalizator or Betting Cards with the State Tax Inspectorate and recognition of paragraph 1.1 of Order No. 271 of the Chief of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 25 September 2002 "On the Approval of the Rules for the Registration of Bingo, Totalizator or Betting Cards with the State Tax Inspectorate and the Approval of the form FR0440 for the Registration of Totalizator and/or Betting Cards with the State Tax Inspectorate" as repealed".