Article 1

In Article 2 of Implementing Decision 2013/54/EU, the second paragraph is replaced by the following:

‘It shall apply from 1 January 2013 until the earlier of the following two dates:

1. (a)

   31 December 2021;

2. (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 enters into force amending Articles 281 to 294 of Directive 2006/112/EC governing the special scheme for small enterprises.’