Cash Payment Rounding Rules in Lithuania

• Cash payments are rounded to the nearest 5 euro cents.
• Amounts ending in 1 or 2 cents are rounded down to 0.
• Amounts ending in 3 or 4 cents are rounded up to 5.
• Amounts ending in 6 or 7 cents are rounded down to 5.
• Amounts ending in 8 or 9 cents are rounded up to 10.
• Taxable value is not rounded.
• Rounding applies to goods or services purchased together with a receipt or invoice.
• Rounding rules apply to both final price and taxable value.
• Rules are based on Lithuanian laws.

Source: vmi.lt

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---