
Article 1 
In Article 7(2) of Implementing Regulation (EU) No 79/2012, point (d) is replaced by the following:
'
((d)) as from 1 July 2021, the tax rates applicable to supplies of goods and services in accordance with the special schemes provided for in Chapter 6 of Title XII of Directive 2006/112/EC referred to in the second paragraph of Article 47g of Regulation (EU) No 904/2010.'.
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 July 2021.
This Regulation shall be binding in its entirety and directly applicable in all Member States.