
Article 1 
Article 3 of Implementing Decision 2013/805/EU is replaced by the following:
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Article 3 
This Decision shall expire on 31 December 2022.
Any request for authorisation to extend the derogating measures authorised by this Decision shall be submitted to the Commission by 1 April 2022. Such request shall be accompanied by a report including a review of the percentage limitation applied on the right to deduct VAT on the basis of this Decision.'.
Article 2 
This Decision shall take effect on the date of its notification.
Article 3 
This Decision is addressed to the Republic of Poland.
Done at Brussels, 24 September 2019.
For the Council
The President
K. KULMUNI