
Article 1 
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 30 000 at the conversion rate on the day of its accession.
Article 2 
This Decision shall apply from 1 January 2010 until the date of entry into force of the provisions of a directive amending the amounts of the annual turnover ceilings below which taxable persons may qualify for VAT exemption or until 31 December 2012, whichever is the earlier date.
Article 3 
This Decision is addressed to the Republic of Poland.
Done at Brussels, 20 October 2009.
For the Council
The President
A. BORG