<akomaNtoso xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd"><act name="eudn"><meta><identification source="#"><FRBRWork><FRBRthis value="http://www.legislation.gov.uk/id/eudn/2019/310"/><FRBRuri value="http://www.legislation.gov.uk/id/eudn/2019/310"/><FRBRdate date="2019-02-18" name="adopted"/><FRBRauthor href=""/><FRBRcountry value="EU"/><FRBRnumber value="310"/><FRBRname value="Decision (EU) 2019/310"/><FRBRprescriptive value="true"/></FRBRWork><FRBRExpression><FRBRthis value="http://www.legislation.gov.uk/eudn/2019/310/2019-02-18"/><FRBRuri value="http://www.legislation.gov.uk/eudn/2019/310/2019-02-18"/><FRBRdate date="2019-02-18" 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refersTo="#period-from-2019-02-18" type="jurisdiction"/><restriction href="#article-1" refersTo="#period-from-2019-02-18" type="jurisdiction"/></restrictions><otherAnalysis source=""/></analysis><temporalData source="#"><temporalGroup eId="period-from-2019-02-18"><timeInterval start="#date-2019-02-18" refersTo="#"/></temporalGroup></temporalData><references source="#"><TLCEvent eId="adopted" href="" showAs="AdoptedDate"/><TLCLocation eId="extent-e+w+s+ni" href="/ontology/jurisdictions/uk.EnglandWalesScotlandNorthernIreland" showAs="E+W+S+N.I."/></references><proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#"><dc:identifier>http://www.legislation.gov.uk/eudn/2019/310/article/1</dc:identifier><dc:title>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</dc:title><dct:alternative>Council Implementing Decision (EU) 2019/310</dct:alternative><dc:description>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</dc:description><dc:modified>2020-12-12</dc:modified><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:source>https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32019D0310</dc:source><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dct:valid>2019-02-18</dct:valid><ukm:EUMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="euretained"/><ukm:DocumentMainType Value="EuropeanUnionDecision"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="2019"/><ukm:Number Value="310"/><ukm:EURLexIdentifiers 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URI="http://publications.europa.eu/resource/authority/fd_070/TVA"/><ukm:Subject Scheme="EuroVoc" Label="provision of services" URI="http://eurovoc.europa.eu/2602"/><ukm:Subject Scheme="SubjectMatter" Label="Taxation" URI="http://publications.europa.eu/resource/authority/fd_070/FISC"/><ukm:Subject Scheme="EuroVoc" Label="goods and services" URI="http://eurovoc.europa.eu/3193"/><ukm:Subject Scheme="EuroVoc" Label="taxpayer" URI="http://eurovoc.europa.eu/170"/><ukm:Subject Scheme="EuroVoc" Label="derogation from EU law" URI="http://eurovoc.europa.eu/5581"/><ukm:Subject Scheme="EuroVoc" Label="VAT" URI="http://eurovoc.europa.eu/4585"/><ukm:Subject Scheme="EuroVoc" Label="Poland" URI="http://eurovoc.europa.eu/2543"/><ukm:Subject Scheme="EuroVoc" Label="bank deposit" URI="http://eurovoc.europa.eu/408"/><ukm:Subject Scheme="EuroVoc" Label="electronic banking" URI="http://eurovoc.europa.eu/3248"/><ukm:Subject Scheme="DirectoryCode" Label="Turnover tax/VAT" URI="http://publications.europa.eu/resource/authority/fd_555/093010"/><ukm:Subject Scheme="DirectoryCode" Label="Indirect taxation" URI="http://publications.europa.eu/resource/authority/fd_555/0930"/><ukm:Subject Scheme="DirectoryCode" Label="Taxation" URI="http://publications.europa.eu/resource/authority/fd_555/09"/><ukm:Subject Scheme="EuroVoc" Label="supply" URI="http://eurovoc.europa.eu/2292"/><ukm:DocumentCurrentStatus><ukm:UKAmended Value="false"/></ukm:DocumentCurrentStatus></ukm:EUMetadata><ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/eudn/2019/310/pdfs/eudn_20190310_adopted_en.pdf" Date="2019-02-18" Size="420926"/></ukm:Alternatives><ukm:Statistics><ukm:TotalParagraphs Value="5"/><ukm:BodyParagraphs Value="4"/><ukm:ScheduleParagraphs Value="1"/><ukm:AttachmentParagraphs Value="0"/><ukm:TotalImages Value="0"/></ukm:Statistics></proprietary></meta><body eId="body"><article eId="article-1" uk:target="true"><num>Article 1</num><content><p>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.</p></content></article></body></act></akomaNtoso>