
Article 1 
Article 3 of Implementing Decision 2013/805/EU is replaced by the following:
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Article 3 

1. This Decision shall expire on 31 December 2019.
2. Any request for the extension of the derogating measures provided for in this Decision shall be submitted to the Commission by 1 April 2019. Such request shall be accompanied by a report including a review of the percentage restriction applied on the right to deduct VAT on the basis of this Decision.'.
Article 2 
This Decision shall apply from 1 January 2017.
Article 3 
This Decision is addressed to the Republic of Poland.
Done at Brussels, 11 October 2016.
For the Council
The President
P. KAŽIMÍR