{"id":109194,"date":"2025-08-18T11:00:25","date_gmt":"2025-08-18T11:00:25","guid":{"rendered":"https:\/\/mediumblue-giraffe-215459.hostingersite.com\/?p=109194"},"modified":"2026-04-17T19:00:44","modified_gmt":"2026-04-17T19:00:44","slug":"apvalinimai-ppk-ir-pik-kvituose","status":"publish","type":"naujienos","link":"https:\/\/elvprojektai.lt\/en\/news\/apvalinimai-ppk-ir-pik-kvituose\/","title":{"rendered":"Rounding of PPK and PIK receipts"},"content":{"rendered":"
\n

Changes to ppk and pik rules<\/p>\n

\n

From 1 May 2025, the rules on the use, issuance and accounting of cash receipts (CRRs)<\/strong> and cash payment slips (PIKs)<\/strong> are amended. <\/p>\n

\n
\n
\n

Key changes:<\/strong><\/p>\n

    \n
  1. Receipts, like other cash documents, must state:<\/li>\n<\/ol>\n<\/div>\n<\/div>\n
    \n
    \n
      \n
    • Total amount due before rounding;<\/li>\n
    • Rounding amount;<\/li>\n
    • the total amount due after rounding;<\/li>\n<\/ul>\n<\/div>\n<\/div>\n
      \n
      \n

      2. The person issuing the voucher must sign the voucher and state his\/her name (or the first letter thereof) and surname.<\/p>\n<\/div>\n

      \n

      3. Legal entities enter their company number and natural persons enter their individual or business certificate number.<\/p>\n<\/div>\n

      \n

      4. There is no longer any requirement or option to enter the buyer\/seller’s residence or code on receipts.<\/p>\n<\/div>\n

      \n

      5. Removal of redundant requirements and deletion of the model forms for the PPC and PIC.<\/p>\n<\/div>\n

      \n

      6. Clarified data processing requirements – personal data must be processed in accordance with the GDPR.<\/p>\n<\/div>\n<\/div>\n

      \n
      \n
      \n

      Tip<\/strong>: It is a good idea to set prices in such a way as to avoid rounding, which will make it easier to issue receipts and reduce the risk of mistakes.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

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