Lithuanian VAT Inspections: Procedures, Taxpayer Rights, and Penalties for Cash Register and VAT Violations

• Tax inspections in Lithuania can occur at the tax office or taxpayer’s premises, with prior notification required.
• Tax officials may inspect all relevant documents, systems, and materials; taxpayers must cooperate and provide necessary data.
• Taxpayers have the right to submit remarks and evidence, which are included in the inspection report.
• Fines for cash register violations range from 90 EUR to 1,090 EUR, with stricter penalties for repeated or serious offenses.
• VAT-related fines include 10%-20% for under-calculation due to negligence or intent, 50% for unpaid additional VAT, and 10% for VAT evasion by non-registered payers.

Source: fiscal-requirements.com

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.

---

---