When a receipt is enough for expenses, when it counts as a VAT invoice, what fuel receipts usually lack, and how long to keep everything. With links to VMI commentary.
Five situations an accountant meets every month.
| Situation | Expenses (corporate tax) | VAT deduction | What it must contain |
|---|---|---|---|
| Regular cash register receipt (not fuel) | Yes, up to 100 € incl. VAT | No | Mandatory receipt data. No buyer details needed. |
| Petrol station receipt | Yes, up to 150 € incl. VAT | Yes, up to 150 € incl. VAT | A buyer identifier printed by the till (never handwritten). |
| Simplified VAT invoice | Yes, if the buyer's name and code are stated | Yes, up to 100 € incl. VAT | The data listed in PVMĮ art. 80(9), including the buyer's VAT code. |
| Receipt together with a VAT invoice | Based on the invoice | Based on the invoice | No need to attach the receipt (VMI, 2025-07-03). |
| Receipt issued abroad | Yes, no value limit | Per that country's rules | — |
Sources: Government Resolution No. 780, items 2.2–2.3; PVMĮ art. 80(7) and 80(9); PMĮ art. 11(4) and 11(6); VMI information notice of 2025-07-03.
Only in retail fuel sales. Under PVMĮ art. 80(7), a petrol station cash register receipt counts as a VAT invoice when all three conditions are met:
„Pirkėją identifikuojanti informacija kvite jokiu būdu negali būti įrašyta ranka, tai turi būti atlikta techninėmis priemonėmis. (Buyer-identifying information on a receipt may never be handwritten; it must be produced by technical means.)“
Above 150 € the receipt is never a VAT invoice. Ask for a VAT invoice immediately, in VMI's words "within a reasonably short time" (KM1736, Q44).
If the petrol station issues a monthly consolidated VAT invoice, VAT is deducted only from that invoice, and the receipts are not treated as VAT invoices (KM1736, Q45).
A non-fuel receipt is never a VAT invoice, however small the amount. To deduct VAT you must ask the seller for a simplified VAT invoice. That is possible when the total incl. VAT does not exceed 100 € (PVMĮ art. 79(13)). The seller must issue it on the buyer's request (Government Resolution No. 780, item 28).
For VAT purposes the buyer's name and address are not required. For corporate income tax, however, the invoice is accepted only if, at the buyer's request, it states the buyer's name and code (PMĮ art. 11 commentary, item 3). Ask for both at once.
Fuel receipts
Such a receipt is neither a VAT invoice nor a valid expense document. The identifier must be printed by the till; handwriting is not allowed (PMĮ art. 11 commentary, item 5.1).
If the station issues its own card and invoices, expenses are recognised only from the invoice. Holding the receipt alongside it is not required (PMĮ art. 11 commentary, item 5.1).
Expenses are recognised from the invoice. You must hold the receipt, but not physically attach it: VMI's notice of 2025-07-03 confirmed there is no obligation to "attach" the paper receipt.
That is why Parseo reads not only the total from a petrol receipt but also the fuel type, litres and price per litre. The accountant sees at a glance what was bought.
How Parseo digitizes receiptsAll VAT invoices, including cash register receipts treated as VAT invoices, are kept for 10 years (PVMĮ art. 78(7)). Other accounting documents evidencing a business transaction are kept for the same period (Internal Administration Document Retention Index, item 3.15, in force since 2024-10-01).
VMI (KM1736, Q71): paper VAT invoices "may be digitised (e.g. scanned, converted into electronic documents, etc.) and kept only in electronic form. In that case the paper VAT invoices no longer need to be kept."
The retention period stays at 10 years, but the obligation to inform VMI of a storage location outside Lithuania has been removed.
Authenticity of origin, integrity of content and legibility. The same requirements apply to electronic invoices and e-receipts.
The Electronic Receipt Rules (VMI order VA-33) came into force. An e-receipt can itself be a VAT invoice if it carries the mandatory data.
New Internal Administration Document Retention Index: accounting documents evidencing business transactions are kept for 10 years.
All cash registers report to i.EKA. Buyers can verify a receipt code on VMI's portal. i.EKA does not record receipts against which invoices were issued, so the document still has to be held.
VMI information notice: there is no obligation to attach the paper receipt to an invoice. If a receipt was issued together with a VAT invoice, the receipt is not needed for VAT deduction.
Retention stays at 10 years. The obligation to notify VMI of a VAT invoice storage location outside Lithuania is removed.
The 100 € and 150 € limits did not change in this period. VMI's notice of 2025-07-03 quotes them unchanged.
Frequently asked
Yes, if it is not fuel and the total incl. VAT does not exceed 100 €. No buyer details are needed on the receipt (Government Resolution No. 780, item 2.2).
No. You need a (simplified) VAT invoice, which the seller must issue on request.
No. On a fuel receipt the buyer identifier must be printed by the till. Without it the receipt supports neither expenses nor VAT deduction.
No. VMI commentary forbids it explicitly. Ask for the code to be keyed into the till, or ask for a VAT invoice.
10 years. They may be digitised and kept only in electronic form (KM1736, Q71).
No. VMI's notice of 2025-07-03: there is no obligation to "attach" it, but you must hold the document, on paper or electronically.
How Parseo helps
This article summarises publicly available VMI commentary and legal acts as of September 2026. It is not tax advice. When in doubt, rely on the VMI texts or consult a tax adviser.