The Commission has decided to open infringement proceedings against Denmark, Croatia and Lithuania for non-communication of the explanatory documents in relation to the transposition of new EU-wide rules for VAT on e-commerce (Council Directives (EU) 2017/2455 in the cases of both Denmark and Lithuania, and (EU) 2019/1995 in the cases of both Denmark and Croatia). The new rules are intended to simplify VAT for companies and consumers involved in cross-border online sales within the EU and to create a fairer environment for EU sellers by removing the VAT exemption for low-value imports from outside the European Union. In line with Court of Justice case law, Member States must indicate in a sufficiently clear and precise manner the national measures by which they transposed obligations imposed by an EU Directive. Since Denmark, Croatia and Lithuania have failed to provide clear explanations on the way they have transposed these directives, the Commission cannot check that these Member States have completely and correctly transposed the relevant provisions into national law. Denmark, Croatia and Lithuania now have two months to act. Otherwise, the Commission may decide to send reasoned opinions.
Source: europa.eu
