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Although quite some time has elapsed since the announcement of the amendments to the provisions on distance selling of goods and the EU Council has adopted a number of documents setting out implementing … measures for the VAT e-commerce package and details of the operation of the VAT one-stop-shop since the end of 2017 until now, there is still a lack of exceptionally important information needed for express and postal operators to be properly prepared for the practical application of the new VAT e-commerce rules. Even extension of the period of the implementation of the rules for six months does not seem to be a long enough period for settlement of all ambiguities.

In this article, we draw attention to the challenges that designated postal operators and their clients will face in the process of declaring Low Value Consignments (LVC) from 2021. We share … our insights on the main issues and some possible solutions, and invite interested parties from other countries to share their views.

The Lithuanian Customs annually publishes the Customs Activity Report for the previous year. Let us take a look at some of the information in the report, starting with what, in our opinion, is … the most important for the business - the results of the on-the-spot post-clearance audits, showing where the business make costly mistakes.