(2)By virtue of Council Decision 2009/790/ECnote, Poland was authorised, until 31 December 2012 and as a derogation, to exempt from VAT taxable persons whose annual turnover is no higher than the equivalent in national currency of EUR 30000 at the conversion rate on the day of its accession (‘the derogating measure’). The derogating measure was subsequently extended by Council Implementing Decision 2012/769/EUnote until 31 December 2015 and by Council Implementing Decision (EU) 2015/1173note until 31 December 2018.