
Article 1 
In column B of the table in Annex I to Implementing Regulation (EU) No 815/2012, the text in box number 16 is replaced by the following:
'Electronic declaration that the taxable person is not established within the Union'.
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 2019.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 11 July 2018.
For the Commission
The President
Jean-Claude JUNCKER