Council Implementing Decision (EU) 2022/559 of 5 April 2022 amending Implementing Decision (EU) 2019/310 as regards the authorisation granted to Poland to continue to apply the special measure derogating from Article 226 of Directive 2006/112/EC on the common system of value added tax

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.

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

This Decision is addressed to the Republic of Poland.