Regulation (EU) 2018/848 is amended as follows:

1. (1)

   in Article 29(4), the date ‘31 December 2024’ is replaced by ‘31 December 2025’;

2. (2)

   in the second subparagraph of Article 48(1), the date ‘31 December 2025’ is replaced by ‘31 December 2026’;

3. (3)

   in Article 49, the date ‘31 December 2021’ is replaced by ‘31 December 2022’;

4. (4)

   Article 53 is amended as follows:

   1. (a)

      in paragraph 1, the date ‘31 December 2035’ is replaced by ‘31 December 2036’;

   2. (b)

      paragraph 2 is amended as follows:

      1. (i)

         in the introductory part, the date ‘1 January 2028’ is replaced by ‘1 January 2029’;

      2. (ii)

         in point (a), the date ‘31 December 2035’ is replaced by ‘31 December 2036’;

   3. (c)

      in paragraph 3, the date ‘1 January 2026’ is replaced by ‘1 January 2027’;

   4. (d)

      in paragraph 4, the date ‘1 January 2025’ is replaced by ‘1 January 2026’ and the date ‘31 December 2025’ is replaced by ‘31 December 2026’;

   5. (e)

      in the introductory part of the first subparagraph of paragraph 7, the date ‘31 December 2025’ is replaced by ‘31 December 2026’;

5. (5)

   in Article 57(1), the date ‘31 December 2023’ is replaced by ‘31 December 2024’;

6. (6)

   in Article 60, the date ‘1 January 2021’ is replaced by ‘1 January 2022’;

7. (7)

   in Article 61, the second paragraph is replaced by the following:

   ‘It shall apply from 1 January 2022.’;

8. (8)

   Annex II is amended as follows:

   1. (a)

      in Part I, point 1.5 is amended as follows:

      1. (i)

         in the second paragraph, the date ‘31 December 2030’ is replaced by ‘31 December 2031’;

      2. (ii)

         in the third paragraph, the date ‘31 December 2025’ is replaced by ‘31 December 2026’;

   2. (b)

      Part II is amended as follows:

      1. (i)

         in point (a) of point 1.9.1.1, the date ‘1 January 2023’ is replaced by ‘1 January 2024’;

      2. (ii)

         in point (a) of point 1.9.2.1, the date ‘1 January 2023’ is replaced by ‘1 January 2024’;

      3. (iii)

         in the introductory part of point (c) of point 1.9.3.1, the date ‘31 December 2025’ is replaced by ‘31 December 2026’;

      4. (iv)

         in the introductory part of point (c) of point 1.9.4.2, the date ‘31 December 2025’ is replaced by ‘31 December 2026’;

   3. (c)

      in Part III, in the second paragraph of point 3.1.2.1, the date ‘1 January 2021’ is replaced by ‘1 January 2022’;

   4. (d)

      in Part VII, in point 1.1, the date ‘31 December 2023’ is replaced by ‘31 December 2024’.