Legalize / European Union / Implementing Decision

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

Type Implementing Decision

Publication 2019-02-22

Last updated 2025-02-28

State In force

Department Council of the European Union

Source EUR-Lex

articles 5

Reform history JSON API

Article 1

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.

Article 2

Poland shall notify the national measure referred to in Article 1 to the Commission.

Where Poland considers that the extension of the measure referred to in Article 1 is necessary, it shall submit a request for an extension to the Commission, together with a report on its overall impact on the level of VAT fraud and on the taxable persons concerned.

Article 3

This Decision shall take effect on the date of its notification.

This Decision shall apply from 1 March 2019 to 29 February 2028.

Article 4

This Decision is addressed to the Republic of Poland.

ANNEX

List of supplies of goods and services covered by Article 1

Article 1 shall apply to the following categories of supplies of goods and services:

(1) transfer of allowances to emit greenhouse gases;

(2) construction and assembly works;

(3) steel and steel products;

(4) metals and products made of these metals;

(5) precious metals and products made of these precious metals, jewellery, pearls, precious stones;

(6) certain electric products and devices and certain electronic products and devices (in particular: tablets, laptops, notebooks, mobile phones, digital cameras, processors, video game consoles and machines, memory devices);

(7) fuels;

(8) coal and coal energy products;

(9) certain used materials, scrap, waste;

(10) animal and vegetable oils and fats;

(11) cartridges for devices, including toners, inks and similar;

(12) plastics and plastic articles, in particular stretch films;

(13) parts and accessories for motor vehicles.

Reading this document does not replace reading the official text published in the Official Journal of the European Union. We assume no responsibility for any inaccuracies arising from the conversion of the original to this format.

This text is published under EUR-Lex's own terms of reuse, not a Legalize or public-domain licence. EUR-Lex
Creative Commons Attribution 4.0 International (CC BY 4.0)
© European Union, https://eur-lex.europa.eu — Source: EUR-Lex (Publications Office of the European Union). Reused under the Creative Commons Attribution 4.0 International (CC BY 4.0) licence. Only EU legislation published in the printed Official Journal of the European Union is deemed authentic; consolidated texts are reproduced here for documentation purposes and have been reformatted to Markdown.