# Council Decision of 20 October 2009 authorising the Republic of Poland to apply a measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax (2009/790/EC), Article 1

Extent: E+W+S+N.I.

By way of derogation from Article 287 of Directive 2006/112/EC, the Republic of Poland is authorised to exempt from VAT taxable persons whose annual turnover is no higher than the equivalent in national currency of EUR 40 000 at the conversion rate on the day of its accession.

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Source: https://www.legislation.gov.uk/eudn/2009/790/article/1 (the official version)
Page: https://openlegislation.uk/eu-decision-2009-790/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.