Lithuania is a fiscal country with hardware (HW) based fiscal approach. Current fiscalization setup started in 2012. For now, there is no communication with the Tax Authorities, but in the future, it’s expected to be a mandatory step. This is great for the companies since the government officials have less reasons to come in the store and control your work. Fiscal receipt is issued by preapproved hardware device which contains a fiscal memory. Electronic storage of the fiscal data is handled by the fiscal device, which is aimed to provide an insight of the payments received by the taxpayer at the cash desk. It creates non-fiscal and fiscal documents (e.g., receipts that must be provided to the customer). Advantage of the HW device is in receipt layout, which is predefined, but certainly companies have the obligation to send the correct information to the fiscal device. This provides less stress for the software companies when they are developing their solution.
Source Miodrag Miladinov