E-commerce Talks webinar: Answers on upcoming i.EKA changes directly from the VMI
With May just around the corner, the retail sector faces a significant change: starting 1 May, all merchants using cash registers will be required to log receipt data in the VMI i.EKA subsystem
We understand that these changes may raise questions, so in order to address at least some of them, we hosted an E-commerce Talks webinar on 26 March 2025, dedicated to this topic. During the webinar, Mantas Chodosevičius, Paysera POS Product Manager, introduced the Paysera POS service and emphasised one of its key advantages: the seamless, direct transmission of cash register data to the i.EKA system.
The webinar also featured a guest from the VMI – Rolandas Puncevičius, Head of the Operational Control Department, who provided a comprehensive overview of the upcoming requirements that will impact the retail sector. He explained who will be subject to these new regulations and offered guidance on how businesses can best prepare.
During the webinar, we received numerous questions about the upcoming changes and in this blog post, we’re sharing the official VMI answers to the most important ones.
Komentuoja VMI Operatyvios kontrolės departamento vadovas Rolandas Puncevičius
1. If a small partnership (MB) sells used cars and the client pays in cash, can the business still issue a cash receipt for the income?
From 1 May 2025, a small partnership (MB) engaged in selling used cars and accepting payments – whether in cash or non-cash (e.g. card payments, bank transfers) – directly from clients at the point of sale must use a cash register to record transactions and submit receipt data to i.EKA. Issuing standalone cash receipts will no longer be permitted. For payments made via bank transfer where the client is not physically present, businesses may issue an invoice or VAT invoice instead.
2. What if there are no customers and no sales on a given day – what data should be submitted?
If there are no sales, no additional action is required. The cash register only records data based on actual transactions. At the end of the day (or shift), you must generate a Z report, which will show zero (0) income.
3. When transitioning to i.EKA, is it better to make the switch at the beginning of the month, or does the timing not matter?
It doesn't matter. The sooner you switch, the easier your work will be.
4. Are i.EKA cash registers required for those working under a business licence? After all, the amount of tax they pay doesn’t change, regardless of how much income the entrepreneur earns (and declares).
The i.EKA changes apply only to those engaged in individual activities who are already required to use cash registers. If you are not required to use a cash register under current regulations, these changes will not affect you. Cash registers are not required for individuals providing services (except passenger transport), selling self-produced non-food products, selling self-collected, unprocessed forest products, or conducting outdoor trade (e.g. not operating in buildings, premises, kiosks, trailers, mobile homes, or van shops).
For more information, refer to Government Resolution No. 1283 (clause 23.23 and 23.26).
5. If I’m engaged in individual activity providing embroidery services, and I deliver or send the finished products to the client, with payment made via bank transfer – am I required to use a cash register?
No, a cash register is not required, as individuals engaged in service-based independent activities (excluding passenger transport) are exempt.
6. Will cash receipts become invalid starting in May? What if the company doesn’t use a cash register at all?
Yes, as of 1 May, companies accepting payments (whether in cash or non-cash) from clients who are physically present at the point of sale are required to use a cash register and submit receipt data to i.EKA.
Exceptions to this requirement are listed in Government Resolution No. 1283 (clause 23, except clause 23.6, which will no longer be valid from 1 May).
For the purchase and setup of cash registers compatible with i.EKA data submission, we recommend to contact certified cash register service providers. A list of approved cash register models and authorised service companies can be found here.
7. Will instructions be provided on how to correct receipts identified as erroneous by i.EKA?
Instructions on how to correct receipt data can be found here. The data submission procedures are also described in the rules.
8. Can a medical institution (UAB) providing dental services continue issuing cash receipts?
Starting 1 May, medical institutions providing dental services must use a cash register and submit receipt data to i.EKA for all on-site payments, whether made in cash or via non-cash methods (e.g. bank transfer). Cash receipts will no longer be considered valid.
If the client pays via bank transfer and is not physically present, an invoice/VAT invoice must be issued.
9. How can we determine if our SME is required to use a cash register or if we fall under an exemption?
Exemptions are specified in Government Resolution No. 1283 (clause 23). Please note that, starting 1 May, the exemption in clause 23.6 – which previously allowed businesses to avoid using a cash register if a financial document was issued after payment – will no longer apply. Companies receiving payment (whether cash or non-cash) from clients physically present at the point of sale will be required to use a cash register and submit receipt data to i.EKA.
10. Is there a compensation programme available to cover the cost of the new cash registers?
No compensation has been allocated for the purchase of cash registers that comply with the new technical requirements. However, the one-time adaptation costs and ongoing maintenance expenses will pay off over time through saved time.
For businesses using smart cash registers, cash income accounting is now fully digitalised. There’s no need to purchase paper cash journals, manually fill them out daily, or store them. Instead, an electronic journal is automatically generated in the i.EKA system. Another convenience is that cash register registration can be completed remotely – there’s no need to visit a local VMI office. Business owners can easily access detailed information on submitted receipts and review income amounts by payment type, day, shift, or month in the transaction log. Cash balances can also be monitored. This system saves business owners valuable time and resources, allowing them to focus on their core operations. Additionally, the VMI is exploring the possibility of automatically transferring this data to the income tax declarations of self-employed individuals, further simplifying the reporting process.
We hope the answers provided by VMI representatives have helped clarify at least some of the questions raised during the webinar. If you were unable to attend the live session, you’re welcome to watch the recording: E-commerce Talks webinar
Still don’t have a solution that meets the new requirements? Discover Paysera POS – a service designed to help you smoothly transition to digital cash revenue accounting and ensure seamless data submission to the i.EKA system. Choose a solution that saves time, optimises resources, and empowers you to confidently embrace the era of digital accounting.