{
  "url": "https://openlegislation.uk/eu-decision-2019-310/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2019-310/article-1.json",
  "legislation": "eudn/2019/310",
  "legislation_title": "Council Implementing Decision (EU) 2019/310 of 18 February 2019 authorising Poland to introduce a special measure derogating from Article 226 of Directive 2006/112/EC on the common system of value added tax",
  "legislation_url": "https://openlegislation.uk/eu-decision-2019-310",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "By way of derogation from Article 226 of Directive 2006/112/EC, Poland is authorised to introduce a special statement that VAT shall be paid to the separate and blocked VAT bank account of the supplier opened in Poland on invoices issued in relation to supplies between taxable persons of goods and services listed in the Annex to this Decision where payments for supplies are made by electronic bank transfers.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2019/310/article/1",
    "retrieved_at": "2026-11-01T15:12:49.257200+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}