Legal provisions of COM(2025)7 - Amendment of Implementing Decision (EU) 2019/310 as regards the extension of the authorisation given to Poland to derogate from Article 226 of the VAT Directive

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Article 1

Implementing Decision (EU) 2019/310 is amended as follows:

(1)in Article 3, second paragraph, the date ‘28 February 2025’ is replaced by that of ‘29 February 2028’.

(2)the Annex is replaced by the text appearing in the Annex to this Decision.

Article 2

This Decision shall take effect on the date of its notification.

Article 3

This Decision is addressed to the Republic of Poland.