Legal provisions of COM(2022)58 - Amendment of Implementing Decision (EU) 2019/310 authorising Poland to derogate from Article 226 of the VAT Directive

Please note

This page contains a limited version of this dossier in the EU Monitor.

dossier COM(2022)58 - Amendment of Implementing Decision (EU) 2019/310 authorising Poland to derogate from Article 226 of the VAT Directive.
document COM(2022)58
date April  5, 2022


Article 1

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

(1)in Article 2, the second paragraph is replaced by the following:

‘Where Poland considers that the extension of the measure referred to in Article 1 is necessary, it shall submit a request for an extension to the Commission, together with a report on its overall impact on the level of VAT fraud and on the taxable persons concerned.’;

(2)in Article 3, second paragraph, the date ‘28 February 2022’ is replaced by the date ‘28 February 2025’;

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

Article 2

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

Article 3

This Decision is addressed to the Republic of Poland.