
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 40 000 at the conversion rate on the day of its accession.
Article 2 
This Decision shall apply from 1 January 2010 until the earlier of the following two dates:

((a)) 31 December 2021;
((b)) the date from which Member States are to apply any national provisions that they are required to adopt in the event that a directive is adopted amending Articles 281 to 294 of Directive 2006/112/EC governing the special scheme for small enterprises.
Article 3 
This Decision is addressed to the Republic of Poland.