Article 4
1. This Decision shall take effect on the date of its notification. 2. This Decision shall apply from 1 January 2024 until the earlier of the following two dates: (a) 31 December 2026; or (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 is adopted amending Directive 2006/112/EC as regards VAT rules for the digital age, in particular Articles 218 and 232 of that Directive. 3. If Romania considers that an extension of the special measure laid down in Articles 1 and 2 is necessary, Romania shall submit a request for extension to the Commission, together with a report assessing the extent to which the national measures referred to in Article 3 have been effective in combatting VAT fraud and evasion and in simplifying tax collection. That report shall also evaluate the impact of those measures on taxable persons and in particular whether those measures increase their administrative burdens and costs.