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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.

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