(1)For the purposes of the breakdown of transactions by statistical category provided for in Article 4(4) of Regulation (EEC, Euratom) No 1553/89, Bulgaria is now able to use the national accounts relating to the last year but one before the financial year for which the VAT resources base is to be calculated. Bulgaria no longer needs to be authorised to use national accounts for years earlier than the last year but one for financial years after 2013. Article 1 should therefore be limited in time to 31 December 2013.