# L_2019051EN.01001901.xml

| 22.2.2019 | EN | Official Journal of the European Union | L 51/19 |
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22.2.2019

EN

Official Journal of the European Union

L 51/19

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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

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1), and in particular Article 395(1) thereof,

Having regard to the proposal from the European Commission,

Whereas:

| (1) | By letter registered with the Commission on 15 May 2018 Poland requested an authorisation to introduce a special measure derogating from Article 226 of Directive 2006/112/EC in order to apply a split payment mechanism (‘the special measure’). The special measure should require the inclusion of a special statement that value added tax (VAT) has to be paid to the blocked VAT account of the supplier on invoices issued in relation to the supplies of goods and services susceptible to fraud and generally covered by the reverse charge mechanism and by the joint and several liability in Poland. Poland requested the special measure for period of three years, from 1 January 2019 to 31 December 2021. |
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(1)

By letter registered with the Commission on 15 May 2018 Poland requested an authorisation to introduce a special measure derogating from Article 226 of Directive 2006/112/EC in order to apply a split payment mechanism (‘the special measure’). The special measure should require the inclusion of a special statement that value added tax (VAT) has to be paid to the blocked VAT account of the supplier on invoices issued in relation to the supplies of goods and services susceptible to fraud and generally covered by the reverse charge mechanism and by the joint and several liability in Poland. Poland requested the special measure for period of three years, from 1 January 2019 to 31 December 2021.

| (2) | In accordance with the second subparagraph of Article 395(2) of Directive 2006/112/EC, the Commission transmitted the request of Poland to other Member States by letters dated 3 September 2018. By letter dated 4 September 2018, the Commission notified Poland that it had all the information necessary to consider the request. |
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(2)

In accordance with the second subparagraph of Article 395(2) of Directive 2006/112/EC, the Commission transmitted the request of Poland to other Member States by letters dated 3 September 2018. By letter dated 4 September 2018, the Commission notified Poland that it had all the information necessary to consider the request.

| (3) | Poland has already taken numerous measures to fight fraud. It has introduced, the reverse charge mechanism and joint and several liability of the supplier and the customer, the Standard Audit File, tighter rules for the VAT registration and de-registration of taxable persons, increased number of audits among others. However, Poland nonetheless considers that those measures are insufficient to prevent VAT fraud. |
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(3)

Poland has already taken numerous measures to fight fraud. It has introduced, the reverse charge mechanism and joint and several liability of the supplier and the customer, the Standard Audit File, tighter rules for the VAT registration and de-registration of taxable persons, increased number of audits among others. However, Poland nonetheless considers that those measures are insufficient to prevent VAT fraud.

| (4) | Poland is of the view that the application of the special measure will eliminate VAT fraud. Since under the split payment mechanism the amount of VAT deposited on a separate VAT account of a supplier (taxable person) can be used for restricted purposes only, namely for the payment of the VAT liability to the tax authority or for the payment of VAT on invoices received from suppliers, it is better guaranteed that the tax authorities will receive the whole VAT amount which should be transferred by the taxable person to the Polish State Treasury. |
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(4)

Poland is of the view that the application of the special measure will eliminate VAT fraud. Since under the split payment mechanism the amount of VAT deposited on a separate VAT account of a supplier (taxable person) can be used for restricted purposes only, namely for the payment of the VAT liability to the tax authority or for the payment of VAT on invoices received from suppliers, it is better guaranteed that the tax authorities will receive the whole VAT amount which should be transferred by the taxable person to the Polish State Treasury.

| (5) | Poland introduced the voluntary split payment mechanism on 1 July 2018. Poland considers that in areas particularly exposed to VAT fraud, the special measure should be introduced. Those areas are sectors of economy such as steel, scrap, electronics, gold, non-ferrous metals, fuels, and plastics. Those areas are generally covered by the reverse charge mechanism and by joint and several liability of the supplier and the customer in Poland. |
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(5)

Poland introduced the voluntary split payment mechanism on 1 July 2018. Poland considers that in areas particularly exposed to VAT fraud, the special measure should be introduced. Those areas are sectors of economy such as steel, scrap, electronics, gold, non-ferrous metals, fuels, and plastics. Those areas are generally covered by the reverse charge mechanism and by joint and several liability of the supplier and the customer in Poland.

| (6) | The special measure will apply to supplies between taxable persons, of goods and services listed in the Annex in business-to-business (B2B) supplies, and will cover only electronic bank transfers. |
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(6)

The special measure will apply to supplies between taxable persons, of goods and services listed in the Annex in business-to-business (B2B) supplies, and will cover only electronic bank transfers.

| (7) | Where a surplus of input tax in excess of the output tax that is recognised by the supplier in the VAT return as a refundable amount, the payment of such refund is normally carried out within 60 days to supplier's regular account. However, Poland has informed the Commission that, for the transactions covered by the special measure, at the request of a supplier who holds a blocked VAT account, the refund is to take place within 25 days. |
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(7)

Where a surplus of input tax in excess of the output tax that is recognised by the supplier in the VAT return as a refundable amount, the payment of such refund is normally carried out within 60 days to supplier's regular account. However, Poland has informed the Commission that, for the transactions covered by the special measure, at the request of a supplier who holds a blocked VAT account, the refund is to take place within 25 days.

| (8) | Suppliers are not to incur costs on opening and operating the VAT bank account, as the VAT account is to be free from any commissions and fees by the bank. |
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(8)

Suppliers are not to incur costs on opening and operating the VAT bank account, as the VAT account is to be free from any commissions and fees by the bank.

| (9) | The special measure is to apply to all suppliers, including those suppliers who are not established in Poland, as they have to hold a bank account operated pursuant to Polish Banking Law. In this respect, Poland confirmed that the suppliers will not incur any additional costs relating to the obligation of opening a bank account in Poland, since those suppliers will be able to open and hold the bank account for VAT payments in Poland free of charge. |
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(9)

The special measure is to apply to all suppliers, including those suppliers who are not established in Poland, as they have to hold a bank account operated pursuant to Polish Banking Law. In this respect, Poland confirmed that the suppliers will not incur any additional costs relating to the obligation of opening a bank account in Poland, since those suppliers will be able to open and hold the bank account for VAT payments in Poland free of charge.

| (10) | The special measure as envisaged by Poland will impose significant changes on suppliers. The system has already been operating since 1 July 2018 on a voluntary basis, and taxable persons have had the opportunity to become acquainted with it. |
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(10)

The special measure as envisaged by Poland will impose significant changes on suppliers. The system has already been operating since 1 July 2018 on a voluntary basis, and taxable persons have had the opportunity to become acquainted with it.

| (11) | The Commission is of the view that the special measure for supplies of goods and services susceptible to fraud is likely to bring effective results in the fight against VAT fraud. The derogations are usually granted for a limited period of time. The special measure should therefore be authorised from 1 March 2019 until 28 February 2022. |
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(11)

The Commission is of the view that the special measure for supplies of goods and services susceptible to fraud is likely to bring effective results in the fight against VAT fraud. The derogations are usually granted for a limited period of time. The special measure should therefore be authorised from 1 March 2019 until 28 February 2022.

| (12) | Given the novelty and the broad scope of the special measure, it is important to ensure necessary follow-up. In particular, such follow-up needs to focus on the impact of the special measure on the level of VAT fraud and on the taxable persons regarding the refunds of VAT, the administrative burden, costs for taxable persons among others. Poland should therefore provide a report on the impact of the special measure 18 months after the entry into force of the special measure in Poland. |
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(12)

Given the novelty and the broad scope of the special measure, it is important to ensure necessary follow-up. In particular, such follow-up needs to focus on the impact of the special measure on the level of VAT fraud and on the taxable persons regarding the refunds of VAT, the administrative burden, costs for taxable persons among others. Poland should therefore provide a report on the impact of the special measure 18 months after the entry into force of the special measure in Poland.

| (13) | The special measure will not negatively affect the overall amount of tax revenue collected at the stage of final consumption and will have no adverse impact on the Union's own resources accruing from VAT, |
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(13)

The special measure will not negatively affect the overall amount of tax revenue collected at the stage of final consumption and will have no adverse impact on the Union's own resources accruing from VAT,

HAS ADOPTED THIS DECISION:

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.

Within 18 months after the entry into force in Poland of the measure referred to in Article 1, Poland shall submit a report to the Commission 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 28 February 2022.

Article 4

This Decision is addressed to the Republic of Poland.

Done at Brussels, 18 February 2019.

For the Council

The President

N. BĂDĂLĂU

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(1)  
  OJ L 347, 11.12.2006, p. 1.

1

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ANNEX

List of supplies of goods and services covered by Article 1

Article 1 shall apply to the following supplies of goods and services described according to the Polish Classification of Products and Services (PKWiU):

| Item | PKWiU | Name of goods (group of goods)/Name of services (group of services) |
| --- | --- | --- |
| 1 | 24.10.12.0 | Ferro-alloys |
| 2 | 24.10.14.0 | Pig iron pellets and powder, specular pig iron or steel |
| 3 | 24.10.31.0 | Flat rolled products of non-alloy steel, not further worked than hot-rolled, of a width of >= 600 mm |
| 4 | 24.10.32.0 | Flat rolled products of non-alloy steel, not further worked than hot-rolled, of a width of < 600 mm |
| 5 | 24.10.35.0 | Flat rolled products of other alloy steel, not further worked than hot-rolled, of a width of >= 600 mm, excluding products of electrical silicon steel |
| 6 | 24.10.36.0 | Flat rolled products of other alloy steel, not further worked than hot-rolled, of a width of < 600 mm, excluding products of electrical silicon steel |
| 7 | 24.10.41.0 | Flat rolled products of non-alloy steel, not further worked than cold-rolled, of a width of >= 600 mm |
| 8 | 24.10.43.0 | Flat rolled products of non-alloy steel, not further worked than cold-rolled, of a width of >= 600 mm, excluding products of electrical silicon steel |
| 9 | 24.10.51.0 | Flat rolled products of non-alloy steel, of a width of >= 600 mm, clad, plated or coated |
| 10 | 24.10.52.0 | Flat rolled products of other alloy steel, of a width of >= 600 mm, clad, plated or coated |
| 11 | 24.10.61.0 | Bars and rods, hot rolled, in irregularly wound coils, of non-alloy steel |
| 12 | 24.10.62.0 | Other bars and rods of steel, not further worked than forged, hot rolled, hot-drawn or extruded, but including those twisted after rolling |
| 13 | 24.10.65.0 | Bars and rods, hot rolled, in irregularly wound coils, of other alloy steel |
| 14 | 24.10.66.0 | Other bars and rods of other alloy steel, not further worked than forged, hot rolled, hot-drawn or extruded, but including those twisted after rolling |
| 15 | 24.10.71.0 | Open sections, not further worked than hot rolled, hot-drawn or extruded, of non-alloy steel |
| 16 | 24.10.73.0 | Open sections, not further worked than hot rolled, hot-drawn or extruded, of other alloy steel |
| 17 | 24.31.10.0 | Cold drawn bars and solid profiles of non-alloy steel |
| 18 | 24.31.20.0 | Cold drawn bars and solid profiles of alloy steel, other than stainless steel |
| 19 | 24.32.10.0 | Flat cold rolled steel products, uncoated, of a width of < 600 mm |
| 20 | 24.32.20.0 | Flat cold-rolled steel products, clad, plated or coated, of a width of < 600 mm |
| 21 | 24.33.11.0 | Open sections cold formed or folded of non-alloy steel |
| 22 | 24.33.20.0 | Ribbed sheets of non-alloy steel |
| 23 | 24.34.11.0 | Cold drawn wire of non-alloy steel |
| 24 | 24.41.10.0 | Unwrought silver or in semi-manufactured form, or in powder form |
| 25 | ex 24.41.20.0 | Unwrought gold or in semi-manufactured form, or in powder form, excluding investment gold within the meaning of Article 121 of the Act, subject to item 27 |
| 26 | 24.41.30.0 | Unwrought platinum or in semi-manufactured form or in powder form |
| 27 | Irrespective of PKWiU symbol | Investment gold within the meaning of Article 121 of the Act |
| 28 | ex 24.41.40.0 | Base metals or silver, plated with gold, in semi-manufactured form — exclusively silver, gold plated, in semi-manufactured form |
| 29 | ex 24.41.50.0 | Base metals plated with silver and base metals, silver or gold, plated with platinum, in semi-manufactured form — exclusively gold and silver plated, in semi-manufactured form |
| 30 | 24.42.11.0 | Unwrought aluminium |
| 31 | 24.43.11.0 | Unwrought lead |
| 32 | 24.43.12.0 | Unwrought zinc |
| 33 | 24.43.13.0 | Unwrought tin |
| 34 | 24.44.12.0 | Copper, unrefined; copper anodes for electrolytic refining |
| 35 | 24.44.13.0 | Refined copper and copper alloys, unwrought; master alloys of copper |
| 36 | 24.44.21.0 | Copper powders and flakes |
| 37 | 24.44.22.0 | Copper bars, rods and profiles |
| 38 | 24.44.23.0 | Copper wire |
| 39 | 24.45.11.0 | Unwrought nickel |
| 40 | ex 24.45.30.0 | Other non-ferrous metals and products made of the same; cermets; ashes and residues containing metals and metal compounds — exclusively non-precious metal waste and scrap |
| 41 | ex 26.11.30.0 | Electronic integrated circuits — exclusively processors |
| 42 | ex 26.20.11.0 | Portable data-processing machines, weighing <= 10 kg, such as laptops and notebooks; Handheld computers (such as notebooks) and similar — exclusively portable computers such as tablets, notebooks, laptops |
| 43 | ex 26.30.22.0 | Cellular phones or other wireless networks — only mobile phones, including smartphones |
| 44 | ex 26.40.60.0 | Video game consoles (such as those used with a television set or a stand-alone screen) and other gaming or gambling apparatus with electronic display — excluding parts and accessories |
| 45 | ex 32.12.13.0 | Jewellery and parts thereof as well as other jewellery and parts thereof, of gold and silver or precious metal plated — exclusively parts of jewellery and parts of other gold, silver and platinum jewellery, i.e. unfinished or incomplete jewellery and distinct parts of jewellery including covered or plated with precious metal |
| 46 | 38.11.49.0 | Wrecks, other than vessels and floating structures, for dismantling |
| 47 | 38.11.51.0 | Glass waste |
| 48 | 38.11.52.0 | Paper and paperboard waste |
| 49 | 38.11.54.0 | Other rubber waste |
| 50 | 38.11.55.0 | Plastic waste |
| 51 | 38.11.58.0 | Metal-containing waste other than hazardous waste |
| 52 | 38.12.26.0 | Hazardous metal waste |
| 53 | 38.12.27 | Waste and defective electric cells and accumulators; spent galvanic cells and batteries and electric accumulators |
| 54 | 38.32.2 | Metal secondary raw materials |
| 55 | 38.32.31.0 | Secondary raw material of glass |
| 56 | 38.32.32.0 | Secondary raw material of paper and paperboard |
| 57 | 38.32.33.0 | Secondary raw material of plastic |
| 58 | 38.32.34.0 | Secondary raw material of rubber |
| 59 | 24.20.11.0 | Line pipe of a kind used for oil or gas pipelines, seamless, of steel |
| 60 | 24.20.12.0 | Casing, tubing and drill pipe, of a kind used in the drilling for oil or gas, seamless, of steel |
| 61 | 24.20.13.0 | Other tubes and pipes, of circular cross section, of steel |
| 62 | 24.20.31.0 | Line pipe of a kind used for oil or gas pipelines, welded, of an external diameter of <= 406,4 mm, of steel |
| 63 | 24.20.33.0 | Other tubes and pipes, of circular cross section, welded, of an external diameter of <= 406,4 mm, of steel |
| 64 | 24.20.34.0 | Tubes and pipes, of non-circular cross-section, welded, of an external diameter of <= 406,4 mm, of steel |
| 65 | 24.20.40.0 | Tube or pipe fittings of steel, not cast |
| 66 | ex 25.11.23.0 | Other structures and parts of structures, plates, rods, angles, shapes and the like, of iron, steel or aluminium — only of steel |
| 67 | ex 25.93.13.0 | Cloth, grills, netting and fencing, of iron, steel or copper wire; expanded metal, of iron, steel or copper — only of steel |
| 68 | | Motor spirit, diesel oil, fuel gas — within the meaning of the provisions on excise duty |
| 69 | | Heating oil and lubricating oil — within the meaning of the provisions on excise duty |
| 70 | ex 10.4 | Animal and vegetable oils and fats — exclusively rape oil |
| 71 | ex 20.59.12.0 | Emulsions for surface sensitization for use in photography; chemical preparations for use in photography, not elsewhere classified (n.e.c.) — exclusively toners without a print head for automatic data-processing machines. |
| 72 | ex 20.59.30.0 | Typewriter ink, draft ink and other inks — exclusively ink cartridges without a print head for automatic data processing machines |
| 73 | ex 22.21.30.0 | Plates, sheets, film, foil, strip and plastic strips, not reinforced, laminated or combined with other materials |
| 74 | ex 26.20.21.0 | Memory units — exclusively hard drives (HDDs) |
| 75 | ex 26.20.22.0 | Solid state storage devices — exclusively SSDs |
| 76 | ex 26.70.13.0 | Digital cameras and digital camcorders — exclusively digital cameras |
| 77 | ex 28.23.26.0 | Parts and accessories for photocopiers — exclusively ink cartridges and print heads for printers for automatic data-processing machines, toners with print head for printers for automatic data processing machines |
| 78 | ex 58.29.11.0 | Operating system software packages — exclusively SSD |
| 79 | ex 58.29.29.0 | Other software packages — exclusively SSDs |
| 80 | ex 59.11.23.0 | Other videos and video recordings on disks, magnetic tapes and similar media — exclusively SSDs |
| 81 | irrespective of the PKWiU symbol | GHG emission allowance transfer services referred to in the Act of 12 June 2015 on Greenhouse Gas Emission Trading Scheme (Official Journal of 2017 item 568) |
| 82 | 41.00.30.0 | Construction work on residential buildings (works on the construction of new buildings, reconstruction or renovation of existing buildings) |
| 83 | 41.00.40.0 | Construction work on non-residential buildings (works on the construction of new buildings, reconstruction or renovation of existing buildings) |
| 84 | 42.11.20.0 | General construction works involving the construction of motorways, roads, streets and other roads for vehicles and pedestrians and the construction of runways |
| 85 | 42.12.20.0 | General construction works involving the construction of railways and subways |
| 86 | 42.13.20.0 | General construction works involving the construction of bridges and tunnels |
| 87 | 42.21.21.0 | General construction works involving the construction of transmission pipelines |
| 88 | 42.21.22.0 | General construction works involving the construction of distribution networks, including auxiliary works |
| 89 | 42.21.23.0 | General construction works involving the construction of irrigation systems (sewers), bus and water lines, facilities for water treatment and sewage treatment and pump stations |
| 90 | 42.21.24.0 | Works involving the drilling of wells and water intakes and installation of septic tanks |
| 91 | 42.22.21.0 | General construction works involving the construction of telecommunications and power transmission lines |
| 92 | 42.22.22.0 | General construction works involving the construction of telecommunications and power distribution lines |
| 93 | 42.22.23.0 | General construction works involving the construction of power plants |
| 94 | 42.91.20.0 | General construction works involving the construction of wharves, ports, dams, locks and related hydro-technical facilities |
| 95 | 42.99.21.0 | General construction works involving the construction of production and mining facilities |
| 96 | 42.99.22.0 | General construction works involving the construction of stadiums and sports fields |
| 97 | 42.99.29.0 | General construction works involving the construction of other civil engineering structures |
| 98 | 43.11.10.0 | Works involving demolition of buildings |
| 99 | 43.12.11.0 | Works involving the preparation of the site for construction, excluding earthworks |
| 100 | 43.12.12.0 | Earthworks: digging, ditch digging and earth moving jobs |
| 101 | 43.13.10.0 | Works involving the excavation and geological-engineering drilling |
| 102 | 43.21.10.1 | Works involving the execution of electrical safety installations |
| 103 | 43.21.10.2 | Works involving the implementation of other electrical installations |
| 104 | 43.22.11.0 | Works involving the execution of plumbing and drainage works |
| 105 | 43.22.12.0 | Works involving the execution of heating, ventilation and air conditioning systems |
| 106 | 43.22.20.0 | Works involving the execution of gas installations |
| 107 | 43.29.11.0 | Insulation work |
| 108 | 43.29.12.0 | Installation of fencing |
| 109 | 43.29.19.0 | Other installation works n.e.c. |
| 110 | 43.31.10.0 | Plastering works |
| 111 | 43.32.10.0 | Installation work for carpentry |
| 112 | 43.33.10.0 | Works involving the laying the floor and facing the walls |
| 113 | 43.33.21.0 | Works involving the laying of terrazzo, marble, granite or slate on floors and walls |
| 114 | 43.33.29.0 | Other works involving the laying of floors and walls (including wallpapering), n.e.c. |
| 115 | 43.34.10.0 | Painting works |
| 116 | 43.34.20.0 | Glass-making works |
| 117 | 43.39.11.0 | Works involving the decoration |
| 118 | 43.39.19.0 | Works involving the execution of other finishing works, n.e.c. |
| 119 | 43.91.11.0 | Works involving the construction of roof structures |
| 120 | 43.91.19.0 | Works involving other roofing work |
| 121 | 43.99.10.0 | Works involving the installation of damp-proof and waterproof insulation |
| 122 | 43.99.20.0 | Works involving the assembly and dismantling of scaffolding |
| 123 | 43.99.30.0 | Works involving the construction of foundations, including pile driving |
| 124 | 43.99.40.0 | Concrete works |
| 125 | 43.99.50.0 | Works involving erection of steel structures |
| 126 | 43.99.60.0 | Works involving the erection of brick and stone structures |
| 127 | 43.99.70.0 | Works involving the assembly and erection of prefabricated structures |
| 128 | 43.99.90.0 | Works involving the performance of other specialized works, n.e.c. |
| 129 | 05.10.10.0 | Hard coal |
| 130 | 05.20.10.0 | Lignite |
| 131 | 19.10.10.0 | Coke and semi-coke of coal and lignite or of peat; retort carbon |
| 132 | 19.20.11.0 | Briquettes and similar solid fuels manufactured from coal |
| 133 | 19.20.12.0 | Briquettes and similar solid fuels manufactured from lignite |
| 134 | ex 26.70.13.0 | Digital cameras for photography and digital cameras — exclusively digital cameras |
| 135 | 26.40.20.0 | Television receivers, whether or not combined with radio-broadcast receivers or sound or video recording or reproduction apparatus |
| 136 | 26.20.1 | Computers and other automatic data processing machines |
| 137 | 30.91.20.0 | Parts and accessories of motorcycles and side-cars |
| 138 | 27.20.2 | Electric accumulators and parts thereof |
| 139 | 28.11.41.0 | Parts for spark-ignition internal combustion engines, excluding parts for aircraft engines |
| 140 | ex 29.31.10.0 | Ignition cable harnesses and other wiring sets of a kind used in vehicles, aircraft or watercraft — exclusively ignition cable harnesses and other wiring sets of a kind used in vehicles |
| 141 | 29.31.21.0 | Sparking plugs; ignition magnetos; magneto-dynamos; magnetic flywheels; distributors; ignition coils |
| 142 | 29.31.22.0 | Starter motors and dual purpose starter-generators; other generators and other equipment for combustion engines |
| 143 | 29.31.23.0 | Electrical signalling equipment, windscreen, defrosters and demisters for motor vehicles |
| 144 | 29.31.30.0 | Parts of other electrical equipment for motor vehicles |
| 145 | 29.32.20.0 | Safety seat belts, airbags and parts and accessories of bodies |
| 146 | 29.32.30.0 | Parts and accessories for motor vehicles n.e.c., excluding motorcycles |
| 147 | 45.31.1 | Trade services of motor vehicle parts and accessories, excluding motorcycles |
| 148 | 45.32.1 | Specialised store retail trade services of motor vehicle parts and accessories, excluding motorcycles |
| 149 | 45.32.2 | Other retail trade services of parts and accessories of motor vehicles, excluding motorcycles |
| 150 | ex 45.40.10.0 | Wholesale trade services of motorcycles and related parts and accessories — exclusively sale of parts and accessories for motorcycles |
| 151 | ex 45.40.20.0 | Specialised store retail trade services of motorcycles and related parts and accessories — exclusively sale of parts and accessories for motorcycles |
| 152 | ex 45.40.30.0 | Other retail trade services of motorcycles and related parts and accessories — exclusively retail sale of parts and accessories for motorcycles |

Item

PKWiU

Name of goods (group of goods)/Name of services (group of services)

1

24.10.12.0

Ferro-alloys

2

24.10.14.0

Pig iron pellets and powder, specular pig iron or steel

3

24.10.31.0

Flat rolled products of non-alloy steel, not further worked than hot-rolled, of a width of >= 600 mm

4

24.10.32.0

Flat rolled products of non-alloy steel, not further worked than hot-rolled, of a width of < 600 mm

5

24.10.35.0

Flat rolled products of other alloy steel, not further worked than hot-rolled, of a width of >= 600 mm, excluding products of electrical silicon steel

6

24.10.36.0

Flat rolled products of other alloy steel, not further worked than hot-rolled, of a width of < 600 mm, excluding products of electrical silicon steel

7

24.10.41.0

Flat rolled products of non-alloy steel, not further worked than cold-rolled, of a width of >= 600 mm

8

24.10.43.0

Flat rolled products of non-alloy steel, not further worked than cold-rolled, of a width of >= 600 mm, excluding products of electrical silicon steel

9

24.10.51.0

Flat rolled products of non-alloy steel, of a width of >= 600 mm, clad, plated or coated

10

24.10.52.0

Flat rolled products of other alloy steel, of a width of >= 600 mm, clad, plated or coated

11

24.10.61.0

Bars and rods, hot rolled, in irregularly wound coils, of non-alloy steel

12

24.10.62.0

Other bars and rods of steel, not further worked than forged, hot rolled, hot-drawn or extruded, but including those twisted after rolling

13

24.10.65.0

Bars and rods, hot rolled, in irregularly wound coils, of other alloy steel

14

24.10.66.0

Other bars and rods of other alloy steel, not further worked than forged, hot rolled, hot-drawn or extruded, but including those twisted after rolling

15

24.10.71.0

Open sections, not further worked than hot rolled, hot-drawn or extruded, of non-alloy steel

16

24.10.73.0

Open sections, not further worked than hot rolled, hot-drawn or extruded, of other alloy steel

17

24.31.10.0

Cold drawn bars and solid profiles of non-alloy steel

18

24.31.20.0

Cold drawn bars and solid profiles of alloy steel, other than stainless steel

19

24.32.10.0

Flat cold rolled steel products, uncoated, of a width of < 600 mm

20

24.32.20.0

Flat cold-rolled steel products, clad, plated or coated, of a width of < 600 mm

21

24.33.11.0

Open sections cold formed or folded of non-alloy steel

22

24.33.20.0

Ribbed sheets of non-alloy steel

23

24.34.11.0

Cold drawn wire of non-alloy steel

24

24.41.10.0

Unwrought silver or in semi-manufactured form, or in powder form

25

ex 24.41.20.0

Unwrought gold or in semi-manufactured form, or in powder form, excluding investment gold within the meaning of Article 121 of the Act, subject to item 27

26

24.41.30.0

Unwrought platinum or in semi-manufactured form or in powder form

27

Irrespective of PKWiU symbol

Investment gold within the meaning of Article 121 of the Act

28

ex 24.41.40.0

Base metals or silver, plated with gold, in semi-manufactured form — exclusively silver, gold plated, in semi-manufactured form

29

ex 24.41.50.0

Base metals plated with silver and base metals, silver or gold, plated with platinum, in semi-manufactured form — exclusively gold and silver plated, in semi-manufactured form

30

24.42.11.0

Unwrought aluminium

31

24.43.11.0

Unwrought lead

32

24.43.12.0

Unwrought zinc

33

24.43.13.0

Unwrought tin

34

24.44.12.0

Copper, unrefined; copper anodes for electrolytic refining

35

24.44.13.0

Refined copper and copper alloys, unwrought; master alloys of copper

36

24.44.21.0

Copper powders and flakes

37

24.44.22.0

Copper bars, rods and profiles

38

24.44.23.0

Copper wire

39

24.45.11.0

Unwrought nickel

40

ex 24.45.30.0

Other non-ferrous metals and products made of the same; cermets; ashes and residues containing metals and metal compounds — exclusively non-precious metal waste and scrap

41

ex 26.11.30.0

Electronic integrated circuits — exclusively processors

42

ex 26.20.11.0

Portable data-processing machines, weighing <= 10 kg, such as laptops and notebooks; Handheld computers (such as notebooks) and similar — exclusively portable computers such as tablets, notebooks, laptops

43

ex 26.30.22.0

Cellular phones or other wireless networks — only mobile phones, including smartphones

44

ex 26.40.60.0

Video game consoles (such as those used with a television set or a stand-alone screen) and other gaming or gambling apparatus with electronic display — excluding parts and accessories

45

ex 32.12.13.0

Jewellery and parts thereof as well as other jewellery and parts thereof, of gold and silver or precious metal plated — exclusively parts of jewellery and parts of other gold, silver and platinum jewellery, i.e. unfinished or incomplete jewellery and distinct parts of jewellery including covered or plated with precious metal

46

38.11.49.0

Wrecks, other than vessels and floating structures, for dismantling

47

38.11.51.0

Glass waste

48

38.11.52.0

Paper and paperboard waste

49

38.11.54.0

Other rubber waste

50

38.11.55.0

Plastic waste

51

38.11.58.0

Metal-containing waste other than hazardous waste

52

38.12.26.0

Hazardous metal waste

53

38.12.27

Waste and defective electric cells and accumulators; spent galvanic cells and batteries and electric accumulators

54

38.32.2

Metal secondary raw materials

55

38.32.31.0

Secondary raw material of glass

56

38.32.32.0

Secondary raw material of paper and paperboard

57

38.32.33.0

Secondary raw material of plastic

58

38.32.34.0

Secondary raw material of rubber

59

24.20.11.0

Line pipe of a kind used for oil or gas pipelines, seamless, of steel

60

24.20.12.0

Casing, tubing and drill pipe, of a kind used in the drilling for oil or gas, seamless, of steel

61

24.20.13.0

Other tubes and pipes, of circular cross section, of steel

62

24.20.31.0

Line pipe of a kind used for oil or gas pipelines, welded, of an external diameter of <= 406,4 mm, of steel

63

24.20.33.0

Other tubes and pipes, of circular cross section, welded, of an external diameter of <= 406,4 mm, of steel

64

24.20.34.0

Tubes and pipes, of non-circular cross-section, welded, of an external diameter of <= 406,4 mm, of steel

65

24.20.40.0

Tube or pipe fittings of steel, not cast

66

ex 25.11.23.0

Other structures and parts of structures, plates, rods, angles, shapes and the like, of iron, steel or aluminium — only of steel

67

ex 25.93.13.0

Cloth, grills, netting and fencing, of iron, steel or copper wire; expanded metal, of iron, steel or copper — only of steel

68

Motor spirit, diesel oil, fuel gas — within the meaning of the provisions on excise duty

69

Heating oil and lubricating oil — within the meaning of the provisions on excise duty

70

ex 10.4

Animal and vegetable oils and fats — exclusively rape oil

71

ex 20.59.12.0

Emulsions for surface sensitization for use in photography; chemical preparations for use in photography, not elsewhere classified (n.e.c.) — exclusively toners without a print head for automatic data-processing machines.

72

ex 20.59.30.0

Typewriter ink, draft ink and other inks — exclusively ink cartridges without a print head for automatic data processing machines

73

ex 22.21.30.0

Plates, sheets, film, foil, strip and plastic strips, not reinforced, laminated or combined with other materials

74

ex 26.20.21.0

Memory units — exclusively hard drives (HDDs)

75

ex 26.20.22.0

Solid state storage devices — exclusively SSDs

76

ex 26.70.13.0

Digital cameras and digital camcorders — exclusively digital cameras

77

ex 28.23.26.0

Parts and accessories for photocopiers — exclusively ink cartridges and print heads for printers for automatic data-processing machines, toners with print head for printers for automatic data processing machines

78

ex 58.29.11.0

Operating system software packages — exclusively SSD

79

ex 58.29.29.0

Other software packages — exclusively SSDs

80

ex 59.11.23.0

Other videos and video recordings on disks, magnetic tapes and similar media — exclusively SSDs

81

irrespective of the PKWiU symbol

GHG emission allowance transfer services referred to in the Act of 12 June 2015 on Greenhouse Gas Emission Trading Scheme (Official Journal of 2017 item 568)

82

41.00.30.0

Construction work on residential buildings (works on the construction of new buildings, reconstruction or renovation of existing buildings)

83

41.00.40.0

Construction work on non-residential buildings (works on the construction of new buildings, reconstruction or renovation of existing buildings)

84

42.11.20.0

General construction works involving the construction of motorways, roads, streets and other roads for vehicles and pedestrians and the construction of runways

85

42.12.20.0

General construction works involving the construction of railways and subways

86

42.13.20.0

General construction works involving the construction of bridges and tunnels

87

42.21.21.0

General construction works involving the construction of transmission pipelines

88

42.21.22.0

General construction works involving the construction of distribution networks, including auxiliary works

89

42.21.23.0

General construction works involving the construction of irrigation systems (sewers), bus and water lines, facilities for water treatment and sewage treatment and pump stations

90

42.21.24.0

Works involving the drilling of wells and water intakes and installation of septic tanks

91

42.22.21.0

General construction works involving the construction of telecommunications and power transmission lines

92

42.22.22.0

General construction works involving the construction of telecommunications and power distribution lines

93

42.22.23.0

General construction works involving the construction of power plants

94

42.91.20.0

General construction works involving the construction of wharves, ports, dams, locks and related hydro-technical facilities

95

42.99.21.0

General construction works involving the construction of production and mining facilities

96

42.99.22.0

General construction works involving the construction of stadiums and sports fields

97

42.99.29.0

General construction works involving the construction of other civil engineering structures

98

43.11.10.0

Works involving demolition of buildings

99

43.12.11.0

Works involving the preparation of the site for construction, excluding earthworks

100

43.12.12.0

Earthworks: digging, ditch digging and earth moving jobs

101

43.13.10.0

Works involving the excavation and geological-engineering drilling

102

43.21.10.1

Works involving the execution of electrical safety installations

103

43.21.10.2

Works involving the implementation of other electrical installations

104

43.22.11.0

Works involving the execution of plumbing and drainage works

105

43.22.12.0

Works involving the execution of heating, ventilation and air conditioning systems

106

43.22.20.0

Works involving the execution of gas installations

107

43.29.11.0

Insulation work

108

43.29.12.0

Installation of fencing

109

43.29.19.0

Other installation works n.e.c.

110

43.31.10.0

Plastering works

111

43.32.10.0

Installation work for carpentry

112

43.33.10.0

Works involving the laying the floor and facing the walls

113

43.33.21.0

Works involving the laying of terrazzo, marble, granite or slate on floors and walls

114

43.33.29.0

Other works involving the laying of floors and walls (including wallpapering), n.e.c.

115

43.34.10.0

Painting works

116

43.34.20.0

Glass-making works

117

43.39.11.0

Works involving the decoration

118

43.39.19.0

Works involving the execution of other finishing works, n.e.c.

119

43.91.11.0

Works involving the construction of roof structures

120

43.91.19.0

Works involving other roofing work

121

43.99.10.0

Works involving the installation of damp-proof and waterproof insulation

122

43.99.20.0

Works involving the assembly and dismantling of scaffolding

123

43.99.30.0

Works involving the construction of foundations, including pile driving

124

43.99.40.0

Concrete works

125

43.99.50.0

Works involving erection of steel structures

126

43.99.60.0

Works involving the erection of brick and stone structures

127

43.99.70.0

Works involving the assembly and erection of prefabricated structures

128

43.99.90.0

Works involving the performance of other specialized works, n.e.c.

129

05.10.10.0

Hard coal

130

05.20.10.0

Lignite

131

19.10.10.0

Coke and semi-coke of coal and lignite or of peat; retort carbon

132

19.20.11.0

Briquettes and similar solid fuels manufactured from coal

133

19.20.12.0

Briquettes and similar solid fuels manufactured from lignite

134

ex 26.70.13.0

Digital cameras for photography and digital cameras — exclusively digital cameras

135

26.40.20.0

Television receivers, whether or not combined with radio-broadcast receivers or sound or video recording or reproduction apparatus

136

26.20.1

Computers and other automatic data processing machines

137

30.91.20.0

Parts and accessories of motorcycles and side-cars

138

27.20.2

Electric accumulators and parts thereof

139

28.11.41.0

Parts for spark-ignition internal combustion engines, excluding parts for aircraft engines

140

ex 29.31.10.0

Ignition cable harnesses and other wiring sets of a kind used in vehicles, aircraft or watercraft — exclusively ignition cable harnesses and other wiring sets of a kind used in vehicles

141

29.31.21.0

Sparking plugs; ignition magnetos; magneto-dynamos; magnetic flywheels; distributors; ignition coils

142

29.31.22.0

Starter motors and dual purpose starter-generators; other generators and other equipment for combustion engines

143

29.31.23.0

Electrical signalling equipment, windscreen, defrosters and demisters for motor vehicles

144

29.31.30.0

Parts of other electrical equipment for motor vehicles

145

29.32.20.0

Safety seat belts, airbags and parts and accessories of bodies

146

29.32.30.0

Parts and accessories for motor vehicles n.e.c., excluding motorcycles

147

45.31.1

Trade services of motor vehicle parts and accessories, excluding motorcycles

148

45.32.1

Specialised store retail trade services of motor vehicle parts and accessories, excluding motorcycles

149

45.32.2

Other retail trade services of parts and accessories of motor vehicles, excluding motorcycles

150

ex 45.40.10.0

Wholesale trade services of motorcycles and related parts and accessories — exclusively sale of parts and accessories for motorcycles

151

ex 45.40.20.0

Specialised store retail trade services of motorcycles and related parts and accessories — exclusively sale of parts and accessories for motorcycles

152

ex 45.40.30.0

Other retail trade services of motorcycles and related parts and accessories — exclusively retail sale of parts and accessories for motorcycles

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