
Article 1 
In Article 4 of Delegated Regulation (EU) 2018/161, the second paragraph is replaced by the following:
'It shall apply until 31 December 2023'.
Article 2 
This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.
It shall apply from 1 January 2021.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 5 August 2020.
For the Commission
The President
Ursula VON DER LEYEN