
Article 1 
By way of derogation from Article 193 of Directive 2006/112/EC, Poland is authorised to designate the recipient as the person liable to pay VAT in the case of supplies of hard drives such as solid-state drives and hard disk drives.
Article 2 
This Decision shall take effect on the date of its notification.
This Decision shall apply from 1 January 2018 and shall expire on 31 December 2020.
Article 3 
This Decision is addressed to the Republic of Poland.
Done at Luxembourg, 10 October 2017.
For the Council
The President
T. TÕNISTE