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12.12.2012 Official
Journal
of
the
European
Union L
338/27
DECISIONS
COUNCIL IMPLEMENTING DECISION
of 4 December 2012
amending Decision 2009/790/EC 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
(2012/769/EU)
THE COUNCIL OF THE EUROPEAN UNION,
(3) Under point 14 of Article 287 of Directive
2006/112/EC, Poland may exempt from VAT taxable
persons whose annual turnover is no higher than the
equivalent in national currency of EUR 10 000 at the
conversion rate on the day of its accession to the Union.
Having regard to the Treaty on the Functioning of the European
Union, and in particular Article 291(2) thereof,
(4) By
Council
Decision
2009/790/EC
of
20
October
2009
authorising the Republic of Poland to apply a measure
Having regard to Council Directive 2006/112/EC of
derogating from Article 287 of Directive 2006/112/EC
28 November 2006 on the common system of value added
on the common system of value added tax (
tax (

2 ), Poland

1 ), and in particular Article 395(1) thereof,
was authorised, until 31 December 2012 and as a
derogating measure, to exempt from VAT taxable
persons whose annual turnover is no higher than the
equivalent in national currency of EUR 30 000 at the
Having regard to the proposal from the European Commission,
conversion rate on the day of its accession to the
Union. Given that this higher threshold has resulted in
reduced VAT obligations for the smallest businesses,
whilst the latter may still opt for the regular VAT
arrangements in accordance with Article 290 of
Whereas:
Directive 2006/112/EC, Poland should be authorised to
apply the measure for a further limited period.
(1) In
a
letter
registered
with
the
Secretariat-General
of
the
Commission on 12 April 2012, Poland requested auth
(5) In
its
proposal
of
29
October
2004
for
a
Council
orisation to extend the application of a measure
Directive amending Directive 77/388/EEC, now
derogating from point 14 of Article 287 of Directive
Directive 2006/112/EC, with a view to simplifying
2006/112/EC in order to continue to exempt from
value added tax obligations, the Commission included
value added tax (VAT) taxable persons whose annual
provisions aimed at allowing Member States to set the
turnover is no higher than the equivalent in national
annual turnover ceiling for the VAT exemption scheme
currency of EUR 30 000 at the conversion rate on the
at up to EUR 100 000 or the equivalent in national
day of Poland’s accession to the Union. Through that
currency, with the possibility of updating that amount
measure, those taxable persons would continue to be
each year. The extension request submitted by Poland is
exempted from certain or all of the obligations in
in line with that proposal.
relation to VAT referred to in Chapters 2 to 6 of Title
XI of Directive 2006/112/EC.
(6)
From the information provided by Poland, the measure
has led to an estimated reduction of the overall amount
(2) In
accordance
with
the
second
subparagraph
of
of budget revenues from VAT of approximately 0,14 %.
Article 395(2) of Directive 2006/112/EC, the
Commission informed the other Member States by
letters dated 17 and 18 July 2012 of the request made
by Poland. By letter dated 19 July 2012, the Commission
notified Poland that it had all the information necessary
(7) The
derogating
measure
will
have
no
adverse
impact
on
to consider the request.
the Union’s own resources accruing from VAT.
( 1 ) OJ L 347, 11.12.2006, p. 1.
( 2 ) OJ L 283, 30.10.2009, p. 53.

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L 338/28
EN
Official Journal of the European Union
12.12.2012
(8) Decision
2009/790/EC
should
therefore
be
amended
accordingly,
HAS ADOPTED THIS DECISION:
Article 1
In Article 2 of Decision 2009/790/EC the date ‘31 December 2012’ is replaced by that of ‘31 December
2015’.
Article 2
This Decision shall take effect on the day of its notification.
Article 3
This Decision is addressed to the Republic of Poland.
Done at Brussels, 4 December 2012.
For the Council
The President
V. SHIARLY

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Document Outline

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