Article 3
1. Member States shall adapt their present value added tax systems to this Directive. They shall bring into force such laws, regulations and administrative provisions as are necessary for their arrangements thus adapted to Article 1 (1) to (20) and (22) to (24) and 2 of this Directive to enter into force on 1 January 1993. 2. Member States shall inform the Commission of the provisions which they adopt to apply this Directive. 3. Member States shall communicate to the Commission the texts of the provisions of national law which they adopt in the field governed by this Directive. 4. When Member States adopt such measures they shall include a reference to this Directive or shall accompany them by such a reference on the occasion of their official publication. The manner in which such references shall be made shall be laid down by the Member States.