
Article 1 
By way of derogation from Article 285 of Directive 2006/112/EC, the Netherlands is authorised to exempt taxable persons whose annual turnover is no higher than EUR 25 000 from VAT.
Article 2 
This Decision shall apply from 1 January 2020 until the earlier of the following two dates:

((a)) 31 December 2022;
((b)) the date from which Member States are to apply any national provisions that they are required to adopt in the event that a directive is adopted amending Articles 281 to 294 of Directive 2006/112/EC governing the special scheme for small enterprises.
Article 3 
This Decision shall take effect on the date of its notification.
Article 4 
This Decision is addressed to the Kingdom of the Netherlands.
Done at Brussels, 4 December 2018.
For the Council
The President
H. LÖGER