(2)By virtue of Council Decision 2009/790/ECnote, Poland was authorised to exempt 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 from VAT, until 31 December 2012. The authorisation to apply that special 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. Council Implementing Decision (EU) 2016/2090note increased the exemption threshold to the equivalent in national currency of EUR 40000.