LTH Tax Cash Receipt Accounting

Published on: Apr 1, 2025

On Mar. 24, LTH Tax amended order on accounting of cash receipts.

  • LTH Tax issued order VA-22 which amends VA-39 on approval of rules for use, issuance and accounting of cash receipts and the rules for the use and accounting of tickets.
  • Summary
  • The receipt must include certain criteria including the document name, name of the issuing economic entity or individual, entity code (for legal persons) or individual activity/business certificate number (for individuals), also the date of issuance.
  • Names, quantities, units of measurement, unit price of goods sold or purchased.
  • Total amount payable for goods (services) sold or purchased at the same time.
  • Effectiveness
  • Order VA-22 enters into force on May 1, 2025.
Regulators
LTH Tax
Entity Types
Auditor; Corp
Reference
Ord VA-22, 3/24/2025; Ord VA-39, 5/10/2019;
Functions
Accounting; Compliance; Financial; Legal; Reporting; Tax
Countries
Lithuania
Category
State
N/A
Products
Corporate
Rule Type
Final
Regions
EMEA
Rule Date
Mar 24, 2025
Effective Date
May 1, 2025
Rule ID
248794
Linked to
N/A
Reg. Last Update
Mar 24, 2025
Report Section
EU