
Article 1 
Point (d) of Article 7(2) of Implementing Regulation (EU) No 79/2012 is replaced by the following:
'
((d)) as from 1 January 2021, the tax rates applicable to supplies of goods and services in accordance with the special schemes provided for in Chapter 6 of Title XII of Directive 2006/112/EC referred to in the second paragraph of Article 47g of Regulation (EU) No 904/2010.'.
Article 2 
This Regulation shall enter into force on the twentieth 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, 14 January 2020.
For the Commission
The President
Ursula VON DER LEYEN