
Article 1 
Implementing Regulation (EU) 2020/464 is amended as follows:

((1)) in Article 25 paragraph 4, the second sentence is replaced by the following:
'That information shall be provided each year by 30 June and for the first time by 30 June 2023 concerning the year 2022.';
((2)) in Article 26 paragraphs 1, 5, 6 and 7, the words ‘as from 1 January 2029 at the latest’ are replaced by the words ‘as from 1 January 2030 at the latest’;
((3)) in Article 26 paragraphs 2, 3 and 4, the words ‘as from 1 January 2024 at the latest’ are replaced by the words ‘as from 1 January 2025 at the latest’;
((4)) in Article 27, the second paragraph is replaced by the following:
'It shall apply from 1 January 2022'.
Article 2 
This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 11 December 2020.
For the Commission
The President
Ursula VON DER LEYEN