Proposal for a COUNCIL IMPLEMENTING DECISION authorising the Republic of Lithuania to apply a measure derogating from Article 287 of Directive 2006/112EC on the common system of value added tax
Date: 2020-12-17
Institutions: Directorate-General for Taxation and Customs Union, European Commission
Subjects: Lithuania, VAT, derogation from EU law, small business, tax exemption, turnover

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   EUROPEAN COMMISSION  Brussels, 17.12.2020  COM(2020) 812 final 2020/0356 (NLE)  Proposal for a COUNCIL IMPLEMENTING DECISION authorising the Republic of Lithuania to apply a measure derogating from Article 287 of Directive 2006/112EC on the common system of value added tax  
 
EXPLANATORY MEMORANDUM 

Pursuant  to  Article  395(1)  of  Directive  2006/112/EC  of  28 November 2006  on  the  common 
system  of  value  added  tax1  (‘the  VAT  Directive’),  the  Council,  acting  unanimously  on  a 
proposal  from  the Commission,  may authorise any Member State to  apply special measures 
for  derogation  from  the  provisions  of  that  Directive  in  order  to  simplify  the  procedure  for 
collecting VAT or to prevent certain forms of tax evasion or avoidance. 

By  letter  registered  with  the  Commission  on  18  June  2020,  Lithuania  requested  an 
authorisation  to  apply,  as  of  1  January  2021,  a  measure  derogating  from  Article  287  of  the 
VAT Directive, allowing Republic of Lithuania to exempt from VAT taxable persons whose 
annual turnover is no higher than EUR 55 000. In accordance with Article 395(2) of the VAT 
Directive, the Commission informed the other Member States by letters dated 10 August 2020 
and  11  August  2020  of  the  request  made  by  the  Republic  of  Lithuania.  By  letter  dated  12 
August  2020,  the  Commission  notified  the  Republic  of  Lithuania  that  it  had  all  the 
information necessary to consider the request. 

1. 

• 

CONTEXT OF THE PROPOSAL 

Reasons for and objectives of the proposal 

Chapter 1 of Title XII of the VAT Directive allows for the possibility for Member States to 
apply  special  schemes  for  small  enterprises,  including  the  possibility  of  exempting  taxable 
persons below  a certain  annual  turnover. This  exemption implies that a taxable person does 
not  have  to  charge  VAT  on  his  or  her  supplies  and,  consequently,  he  or  she  cannot  deduct 
VAT on the inputs. 

Under  Article  287(11)  of  the  VAT  Directive,  Lithuania  may  exempt  from  VAT  taxable 
persons whose annual turnover is no higher than the equivalent in national currency of EUR 
29 000 at the conversion rate on the day of its accession. The Republic of Lithuania joined the 
euro on 1 January 2015. 

By raising the threshold for a person to be identified for VAT purposes from EUR  45 000 to 
EUR 55 000,  it  is  anticipated  that  the  measure  will  reduce  significantly  the  administrative 
burden  on  businesses  eligible  for  the  scheme,  and  in  particular  on  micro-enterprises,  by 
releasing  them  from  the  VAT  obligations  under  the  normal  VAT  arrangements,  such  as 
keeping VAT records or submitting VAT returns.  

Moreover, there will also be a reduction in the workload for the tax authorities. 

According to the Lithuanian authorities, an analysis of three factors has been carried out. The 
first factor, taking into account persons registering as VAT taxpayers, shows that the number 
of  VAT  taxpayers  in  the  Republic  of  Lithuania  is  constantly  increasing  since  2017  and  the 
vast majority (around 90%) of persons registered as taxpayers for VAT purposes and paying 
VAT into the State budget consist in people who have opted for the voluntary registration.  

The second factor refers to the impact on State budgetary revenue of increasing the threshold 
from EUR 45 000 turnover threshold to EUR 55.000. According to estimates provided by the 
Lithuanian  authorities  this  increase  would  result  in  an  annual  EUR  6.4  million  additional 
decrease in VAT revenue. Currently the VAT not collected due to the EUR 45 000 threshold 
amounts  to  EUR  13.2  million  per  year  (with  the  minimum  threshold  of  EUR  29  000).  In 
comparison, the total VAT revenue was EUR 3.8 billion in 2019. 

1 

OJ L 347, 11.12.2006, p. 1. 

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The third factor, relates  to  the number of taxpayers affected.  Lithuania indicates that 7%  of 
the total amount of taxpayers engaged in economic activities in Lithuania in 2019 is eligible 
for applying the scheme with the current threshold of EUR 45 000. Of this 7% only 1.8% is 
registered for VAT purposes.  

Based  on  the  information  collected  by  the  national  authorities  in  2019,  there  are  5  463 
taxpayers with a turnover between EUR 45 000 to EUR 55 000. All those taxpayers would be 
eligible for the SME scheme upon increasing the threshold. 

Further, the  Lithuanian  authorities explain that in the last  years they observed that the EUR 
45 000 threshold has not had any substantial impact on the collection of VAT revenues.  

An  annual  turnover  threshold  of  EUR  55  000  for  registering  for  VAT  would  benefit  small 
businesses,  particularly  natural  persons  engaged  in  small  business,  farmers  subject  to  the 
compensatory  VAT  tariff  scheme,  and  persons  engaged  in  the  provision  of  services  to  end-
consumers  and  parties,  from  which  a  small  portion  of  VAT  would  be  deducted,  i.e.  the 
possibility of such people not having to register for VAT up to an annual turnover threshold 
of EUR 55 000 significantly eases the administrative and tax burden on them.  This measure 
would also help small businesses, which have been hardly hit by the Covid-19 pandemic.   

The measure has an optional character. Therefore, small businesses whose turnover does not 
exceed the threshold will still have the possibility  to exercise their right to apply the normal 
VAT arrangements. 

Derogations are normally granted for a limited period to allow an assessment of whether the 
derogating  measure  remains  appropriate  and  effective.  Moreover,  the  provisions  of  Articles 
281  to  294  of  the  VAT  Directive  on  the  special  scheme  for  small  enterprises  have  recently 
been  reviewed.  The  new  directive  laying  down  simpler  VAT  rules  for  small  enterprises2 
requires  that  Member  States  adopt  and  publish  the  laws,  regulations  and  administrative 
provisions, which are necessary to comply with the new rules, by 31 December 2024 at the 
latest. Member States will have to apply those national provisions from 1 January 2025. 

It is therefore requested to authorise the derogation until 31 December 2024.  

• 

Consistency with existing policy provisions in the policy area 

The derogating measure is in line with the philosophy of the new directive amending Articles 
281  to  294  of  the  VAT  Directive  on  a  special  scheme  for  small  enterprises,  which  resulted 
from  the  VAT  action  plan3,  and  aims  to  create  a  modern,  simplified  scheme  for  those 
businesses.  In  particular,  it  seeks  to  reduce  VAT  compliance  costs  and  distortions  of 

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Council  Directive  (EU)  2020/285  of  18  February  2020  amending  Directive  2006/112/EC  on  the 
common system of value added tax as regards the special scheme for small enterprises and Regulation 
(EU)  No  904/2010  as  regards  the  administrative  cooperation  and  exchange  of  information  for  the 
purpose  of  monitoring  the  correct  application  of  the  special  scheme  for  small  enterprises  (OJ  L  62, 
2.3.2020, p.13). 
Communication  from  the  Commission  to  the  European  Parliament,  the  Council  and  the  European 
Economic and Social Committee on an action plan on VAT – Towards a single EU VAT area – Time to 
decide COM(2016)148 final. 

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competition  both  domestically  and  at  EU  level,  reduce  the  negative  impact  of  the  threshold 
effect, and facilitate business compliance as well as monitoring by tax administrations. 

Moreover, increasing the threshold from EUR 45 000 to EUR 55 000 is  consistent with the 
new directive, insofar as it allows Member States to set the annual turnover threshold required 
for  an  exemption  from  VAT  at  a  level  no  higher  than  EUR  85  000  (or  the  equivalent  in 
national currency). 

Similar derogations, exempting from VAT taxable persons whose annual turnover is below a 
certain  threshold,  as  provided for in  Articles 285 and 287 of the VAT  Directive, have been 
granted  to  other  Member  States.  The  Netherlands4  has  been  granted  a  threshold  of  EUR  25 
000;  Italy5  a  threshold  of  EUR  30  000;  Luxembourg6  a  threshold  of  EUR  35  000;  Latvia7, 
Poland8 and Estonia9 have been granted a threshold of EUR 40 000; Croatia10 a threshold of 
EUR 45 000 and Malta11 a threshold of EUR 20 000; Hungary12 a threshold of EUR 48 000; 
Slovenia13 a threshold of EUR 50 000; and Romania14 a threshold of EUR 88 500. 

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Council  Implementing  Decision  (EU)  2018/1904  of  4  December  2018  authorising  the  Netherlands  to 
introduce  a  special  measure  derogating  from  Article  285  of  Directive  2006/112/EC  on  the  common 
system of value added tax (OJ L 310, 6.12.2018, p. 25). 
Council  Implementing  Decision  (EU)  2016/1988  of  8  November  2016  amending  Implementing 
Decision  2013/678/EU  authorising  the  Italian  Republic  to  continue  to  apply  a  special  measure 
derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax (OJ L 
306, 15.11.2016, p.11-12). 
Council  Implementing  Decision  (EU)  2019/2210  of  19  December  2019  amending  Implementing 
Decision 2013/677/EU authorising Luxembourg to introduce a special measure derogating from Article 
285  of  Directive  2006/112/EC  on  the  common  system  of  value  added  tax  (OJ  L  332,  23.12.2019,  p. 
155). 
Council  Implementing  Decision  (EU)  2020/1261  of  4  September  2020  amending  Implementing 
Decision  (EU)  2017/2408  authorising  the  Republic  of  Latvia  to  apply  a  special  measure  derogating 
from  Article  287  of  Directive  2006/112/EC  on  the  common  system  of  value  added  tax  (OJ  L  296, 
10.9.2020, p. 4–5). 
Council Implementing Decision (EU) 2018/1919 of 4 December 2018 amending Decision 2009/790/EC 
authorising  the  Republic  of  Poland  to  apply  a  measure  derogating  from  Article  287  of  Directive 
2006/112/EC on the common system of value added tax (OJ L 311, 7.12.2018, p. 32). 
Council Implementing Decision (EU) 2017/563 of 21 March 2017 authorising the Republic of Estonia 
to  apply  a  special  measure  derogating  from  Article  287  of  Directive  2006/112/EC  on  the  common 
system of value added tax (OJ L 80, 25.3.2017, p.33) 
Council  Implementing  Decision  (EU)  2020/1661  of  3  November  2020  amending  Implementing 
Decision (EU) 2017/1768 authorising the Republic of Croatia to introduce a special measure derogating 
from  Article  287  of  Directive  2006/112/EC  on  the  common  system  of  value  added  tax  (OJ  L  374, 
10.11.2020, p. 4–5). 
Council  Implementing  Decision  (EU)  2020/1662  of  3  November  2020  amending  Implementing 
Decision (EU) 2018/279 authorising Malta to apply a  special measure derogating from Article 287 of 
Directive 2006/112/EC on the common system of value added tax (OJ L 374, 10.11.2020, p. 6–7). 
Council Implementing Decision (EU) 2018/1490 of 2 October 2018 authorising Hungary to introduce a 
special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value 
added tax (OJ L 252, 8.10.2018, p.38). 
Council  Implementing  Decision  (EU)  2018/1700  of  6  November  2018  amending  Implementing 
Decision  2013/54/EU  authorising  the  Republic  of  Slovenia  to  introduce  a  special  measure  derogating 
from  Article  287  of  Directive  2006/112/EC  on  the  common  system  of  value  added  tax  (OJ  L  285, 
13.11.2018, p. 78). 
Council  Implementing  Decision  (EU)  2020/1260  of  4  September  2020  amending  Implementing 
Decision (EU) 2017/1855 authorising Romania to apply a special measure derogating from Article 287 
of Directive 2006/112/EC on the common system of value added tax (OJ L 296, 10.9.2020, p. 1–3). 

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As already mentioned, derogations from the VAT Directive should always be limited in time 
so that their effects  can be assessed. The inclusion of an expiry date of the special measure 
until  31  December  2024,  as  requested  by  Lithuania,  is  aligned  with  the  requirements  of  the 
new directive on simpler VAT rules for small and medium-sized enterprises, which applies as 
from 1 January 2025.  

The proposed measure is therefore consistent with the provisions of the VAT Directive. 

• 

Consistency with other Union policies 

The  Commission  has  been  consistently  stressing  the  need  for  simpler  rules  for  small 
enterprises  in  its  annual  work  programmes.  In  this  regard,  the  2020  Commission  Work 
Programme15  refers  to  “a  dedicated  SME  Strategy  that  will  make  it  easier  for  small  and 
medium-sized businesses to operate, scale up and expand”. The derogating measure is in line 
with such objectives, as far as fiscal rules are concerned. It is notably consistent with the 2017 
Commission  Work  Programme16,  which  referred  specifically  to  VAT,  pointing  out  that  the 
administrative  burden  of  VAT  compliance  for  small  businesses  is  high  and  that  technical 
innovations pose new challenges for effective tax collection, and stressed the need to simplify 
VAT for smaller companies. 

Likewise,  the  measure  is  consistent  with  the  2015  single  market  strategy17,  where  the 
Commission set out to help small and medium-sized businesses grow, inter alia by reducing 
the administrative burdens that prevent them from taking full advantage of the single market. 
It  also  follows  the  philosophy  of  the  2013  Commission  Communication  ‘Entrepreneurship 
2020  Action  Plan:  Reigniting  the  entrepreneurial  spirit  in  Europe’18,  which  underlined  the 
need to simplify tax legislation for small businesses. 

Finally, the measure is in line with EU policies on small and medium-sized enterprises, as set 
out  in  the  2016  Start-Up  Communication19,  and  the  2008  Communication  ‘”Thinks  small 
first”  –  a  “Small  Business  Act”  for  Europe’20  which  called  on  the  Member  States  to  take 
account of the special features of SMEs when designing legislation and simplify the existing 
regulatory environment. 

 2. 

LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY 

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Communication  from  the  Commission  to  the  European  Parliament,  the  Council,  the  European 
Economic and Social Committee and the Committee of the Regions – Commission Work Programme 
2020 – A Union that strives for more (COM(2020) 37 final). 
Communication  from  the  Commission  to  the  European  Parliament,  the  Council,  the  European 
Economic and Social Committee and the Committee of the Regions – Commission Work Programme 
2017 (COM(2016) 710 final). 
Communication  from  the  Commission  to  the  European  Parliament,  the  Council,  the  European 
Economic and Social Committee and the Committee of the Regions upgrading the Single Market: more 
opportunities for people and businesses (COM(2015) 550 final). 
Communication  from  the  Commission  to  the  European  Parliament,  the  Council,  the  European 
Economic  and  Social  Committee  and  the  Committee  of  the  Regions  –  Entrepreneurship  2020  Action 
Plan: Reigniting the entrepreneurial spirit in Europe (COM(2012) 795 final). 
Communication  from  the  Commission  to  the  European  Parliament,  the  Council,  the  European 
Economic  and  Social  Committee  and  the  Committee  of  the  Regions  –  Europe’s  Next  Leaders:  The 
Start-Up and Scale-Up Initiative (COM(2016) 733 final). 
Communication  from  the  Commission  to  the  European  Parliament,  the  Council,  the  European 
Economic  and  Social  Committee  and  the  Committee  of  the  Regions  ‘Think  Small  First’  A  ‘Small 
Business Act’ for Europe (COM(2008) 394 final). 

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• 

Legal basis 

Article 395 of the VAT Directive. 

• 

Subsidiarity (for non-exclusive competence)  

Considering the provision of the VAT Directive on which it is based, the proposal falls under 
the exclusive competence of the European Union. Hence, the subsidiarity principle does not 
apply. 

• 

Proportionality 

The Decision concerns an authorisation granted to a Member State upon its own request and 
does not constitute any obligation. 

Given  the  limited  scope  of  the  derogation,  the  special  measure  is  proportionate  to  the  aim 
pursued,  i.e.  to  simplify  the  tax  collection  for  small  taxable  persons  and  for  the  tax 
administration. 

• 

Choice of the instrument 

The instrument proposed is a Council Implementing Decision. 

Under Article 395 of the VAT Directive, a derogation from the common VAT rules is only 
possible upon authorisation by the Council, which is acting unanimously on a proposal from 
the  Commission.  A  Council  Implementing  Decision  is  the  most  suitable  instrument  since  it 
can be addressed to an individual Member State. 

3. 

• 

RESULTS 
CONSULTATIONS AND IMPACT ASSESSMENTS 

EX-POST 

EVALUATIONS, 

OF 

STAKEHOLDER 

Stakeholder consultations 

No stakeholder consultation has been conducted. The present proposal is based on a request 
made by Lithuania and concerns only this particular Member State. 

• 

Collection and use of expertise 

There was no need for external expertise. 

• 

Impact assessment 

The proposal for a Council Implementing Decision aims at increasing the current exemption 
threshold from EUR 45 000 to EUR 55 000. This increase in the threshold is a simplification 
measure which removes many of the VAT obligations for businesses operating with an annual 
turnover no higher than EUR 55 000. It will therefore have a potential positive impact on the 
reduction of administrative burden for a number of taxable persons and, subsequently, on the 
tax administration. 

In 2019 there  were approximately 8 737 VAT taxable person of which 7 664 registered  for 
VAT  compliance  on  voluntary  basis,  which  represent  approximately  the  90%  of  persons 
registered for VAT purposes.  

According to the information collected by the national authorities in 2019,  there were 5 463 
taxpayers  with  turnover  from  EUR  45  000  to  EUR  55  000.  All  those  taxpayers  would  be 
eligible for the SME scheme upon increasing the threshold. 

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Currently 7% of the total amount of taxpayers engaged in economic activities in Lithuania in 
2019  is  eligible  for  the  scheme  applying  the  current  threshold  of  45  000  EUR  and  1.8%  of 
them is registered for VAT purposes. 

According to  estimates provided by the Lithuanian authorities increasing the threshold from 
EUR  45  000  to  EUR  55  000  would  result  in  EUR  6.4  million  additional  decrease  in  VAT 
revenue per year. Currently the VAT not collected due to the EUR 45 000 threshold amounts 
to EUR 13.2 million per year (with the minimum threshold of EUR 29 000). In comparison, 
the total VAT revenue was EUR 3.8 billion in 2019. 

The derogating measure will be optional for taxable persons. Taxable persons will be able to 
opt  for  the  regular  VAT  arrangements  in  accordance  with  Article  290  of  Directive 
2006/112/EC. The budgetary impact in terms of VAT revenue is estimated at EUR 20 million, 
which is considered as negligible.  

• 

Fundamental rights 

The proposal does not have any consequences for the protection of fundamental rights. 

4. 

BUDGETARY IMPLICATIONS 

The proposal will not have a negative impact on the EU budget because Lithuania will carry 
out  a  compensation  calculation  in  accordance  with  Article  6  of  Council  Regulation  (EEC, 
EURATOM) 1553/89 

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2020/0356 (NLE) 

Proposal for a 

COUNCIL IMPLEMENTING DECISION 

authorising the Republic of Lithuania to apply a measure derogating from Article 287 of 
Directive 2006/112EC on the common system of value added tax 

THE COUNCIL OF THE EUROPEAN UNION, 

Having regard to the Treaty on the Functioning of the European Union,  

Having  regard  to  Council  Directive  2006/112/EC  of  28  November  2006  on  the  common 
system of value added tax1, and in particular the first subparagraph of Article 395(1) thereof, 

Having regard to the proposal from the European Commission, 

Whereas: 

(1) 

(2) 

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2 

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Pursuant  to  Article  287  point  (11)  of  Directive  2006/112/EC,  Lithuania  may  exempt 
from  value  added  tax  (‘VAT’)  taxable  persons  whose  annual  turnover  is  no  higher 
than the equivalent in national currency of EUR 29 000 at the conversion rate on the 
day  of  its  accession.  Pursuant  to  Council  Implementing  Decision  (EU)  2011/3352, 
Lithuania  was  authorised  to  apply  a  special  measure  derogating  from  Article  287  of 
Directive 2006/112/EC to exempt from VAT taxable persons whose annual turnover is 
no higher than EUR 45 000, until 31 December 2020.  

By  letter  registered  with  the  Commission  on  18  June  2020,  Lithuania  requested  an 
authorisation to apply a special measure derogating from point (11) of Article 287 of 
Directive  2006/112/EC  (‘the  derogating  measure’)  from  1  January  2021  until  31 
December  2024  in  order  to  continue  to  apply  the  exemption  and  increase  the 
exemption  threshold to EUR 55 000, that is the date by which Member  States are to 
adopt  the  laws,  regulations  and  administrative  provisions  necessary  to  comply  with 
Council  Directive  (EU)  2020/2853,  which  lays  down  simpler  VAT  rules  for  small 
enterprises  and,  inter  alia,  deletes  Article  287  of  Directive  2006/112/EC  with  effect 
from 1 January 2025.  

OJ L 347, 11.12.2006, p. 1. 
Council Implementing Decision 2011/335/EU of 30 May 2011 authorising the Republic of Lithuania to apply 
a measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax 
(OJ L 150, 9.6.2011, p. 6). 
Council  Directive  (EU)  2020/285  of  18  February  2020  amending  Directive  2006/112/EC  on  the 
common system of value added tax as regards the special scheme for small enterprises and Regulation 
(EU)  No  904/2010  as  regards  the  administrative  cooperation  and  exchange  of  information  for  the 
purpose  of  monitoring  the  correct  application  of  the  special  scheme  for  small  enterprises,  (OJ  L  62, 
2.3.2020, p. 13–23). 

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(3) 

(4) 

(5) 

(6) 

(7) 

(8) 

(9) 

Through the derogating measure, taxable persons whose annual turnover is no higher 
than EUR 55 000 would be exempt from certain or all of the obligations in relation to 
VAT as referred to in Chapters 2 to 6 of Title XI of Directive 2006/112/EC. 

A higher threshold for the special scheme for small enterprises set out in Articles 281 
to  294  of  Directive  2006/112/EC  is  a  simplification  measure,  as  it  may  significantly 
reduce  the  VAT  obligations  of  small  enterprises.  The  requested  threshold  of  EUR 
55 000  is  consistent  with  Article  284  of  Directive  2006/112/EC,  as  amended  by 
Directive (EU) 2020/285. 

In  accordance  with  the  second  subparagraph  of  Article  395(2)  of  Directive 
2006/112/EC, the Commission informed the other Member States by letters dated 10 
August 2020 and 11 August 2020 of the request made by Lithuania. By letter dated 12 
August  2020,  the  Commission  notified  Lithuania  that  it  had  all  the  information 
necessary for appraisal of the request. 

The derogating measure is optional for taxable persons. Taxable persons will still be 
able  to  opt  for  the  regular  VAT  arrangements  in  accordance  with  Article  290  of 
Directive 2006/112/EC. 

According to the information provided by Lithuania, the derogating measure will only 
have a negligible impact on the overall amount of tax revenue collected at the stage of 
final consumption. 

The derogating measure will not adversely affect the Union’s own resources accruing 
from VAT because Lithuania will carry out a compensation calculation in accordance 
with Article 6 of Council Regulation (EEC, Euratom) No 1553/894. 

Given that the increased threshold is expected to reduce VAT obligations and thus the 
administrative  burden  and  compliance  costs  for  small  enterprises,  and  for  the  tax 
authorities, and the impact on the total VAT revenue generated is negligible, Lithuania 
should be authorised to apply the derogating measure.  

(10)  The authorisation to apply the derogating measure should be limited in time. The time 
limit  should  be  sufficient  to  allow  the  effectiveness  and  appropriateness  of  the 
threshold  to  be  evaluated.  Moreover,  in  accordance  with  Directive  (EU)  2020/285, 
Member States are to adopt and publish, by 31 December 2024, the laws, regulations 
and administrative provisions necessary to comply with Article 1 of that Directive, and 
apply  those  provisions  from  1  January  2025.  It  is  therefore  appropriate  to  authorise 
Lithuania to apply the derogating measure until 31 December 2024, 

HAS ADOPTED THIS DECISION:  

Article 1 

By way of derogation from point (11) of Article 287 of Directive 2006/112/EC, Lithuania is 
authorised  to  exempt  from  VAT  taxable  persons  whose  annual  turnover  is  no  higher  than 
EUR 55 000. 

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Council  Regulation  (EEC,  Euratom)  No  1553/89  of  29  May  1989  on  the  definitive  uniform 
arrangements for the collection of own resources accruing from value added tax (OJ L 155, 7.6.1989, p. 
9). 

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This Decision shall apply from 1 January 2021 until 31 December 2024. 

Article 2 

This Decision is addressed to the Republic of Lithuania.  

Article 3 

Done at Brussels, 

For the Council 
The President 

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