# L_2022108EN.01005101.xml

| 7.4.2022 | EN | Official Journal of the European Union | L 108/51 |
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7.4.2022

EN

Official Journal of the European Union

L 108/51

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COUNCIL IMPLEMENTING DECISION (EU) 2022/559

of 5 April 2022

amending Implementing Decision (EU) 2019/310 as regards the authorisation granted to Poland to continue to apply the 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 26 July 2021, Poland requested an authorisation to continue to apply 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 requires 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 a reverse charge mechanism and by joint and several liability in Poland. Poland requested the extension of the special measure for a period of three years, from 1 March 2022 to 28 February 2025. |
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(1)

By letter registered with the Commission on 26 July 2021, Poland requested an authorisation to continue to apply 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 requires 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 a reverse charge mechanism and by joint and several liability in Poland. Poland requested the extension of the special measure for a period of three years, from 1 March 2022 to 28 February 2025.

| (2) | In accordance with Article 395(2), second subparagraph, of Directive 2006/112/EC, the Commission transmitted the request made by Poland to other Member States by letter dated 27 October 2021. By letter dated 28 October 2021, the Commission notified Poland that it had all the information necessary to consider the request. |
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(2)

In accordance with Article 395(2), second subparagraph, of Directive 2006/112/EC, the Commission transmitted the request made by Poland to other Member States by letter dated 27 October 2021. By letter dated 28 October 2021, the Commission notified Poland that it had all the information necessary to consider the request.

| (3) | Pursuant to Article 2 of Council Implementing Decision (EU) 2019/310 (2), Poland submitted a report to the Commission regarding the overall impact of the special measure on the level of VAT fraud and on the taxable persons concerned by letter dated 29 April 2021. |
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(3)

Pursuant to Article 2 of Council Implementing Decision (EU) 2019/310 (2), Poland submitted a report to the Commission regarding the overall impact of the special measure on the level of VAT fraud and on the taxable persons concerned by letter dated 29 April 2021.

| (4) | Poland has already taken numerous measures to fight fraud. It has, inter alia, 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, and has increased the number of audits. However, Poland nonetheless considers that those measures are insufficient to prevent VAT fraud. |
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(4)

Poland has already taken numerous measures to fight fraud. It has, inter alia, 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, and has increased the number of audits. However, Poland nonetheless considers that those measures are insufficient to prevent VAT fraud.

| (5) | Poland introduced the voluntary split payment mechanism on 1 July 2018 and the mandatory split payment mechanism on 1 March 2019. |
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(5)

Poland introduced the voluntary split payment mechanism on 1 July 2018 and the mandatory split payment mechanism on 1 March 2019.

| (6) | The goods and services that fall within the scope of the special measure are listed in the Annex to Implementing Decision (EU) 2019/310 in accordance with the Polish Classification of Goods and Services of 2008 (PKWiU 2008). The Polish Classification of Goods and Services of 2015 (PKWiU 2015) replaced PKWiU 2008 from 1 July 2020. Under PKWiU 2015, the symbols of the statistical classification and the editorial names of certain goods and services that appear in the Annex to Implementing Decision (EU) 2019/310 have been changed. Although the replacement of PKWiU 2008 with PKWiU 2015 did not result in any change to the scope of goods and services covered by the mandatory split payment mechanism, the Annex should be updated and replaced by the Annex to this Decision for the sake of legal certainty. |
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(6)

The goods and services that fall within the scope of the special measure are listed in the Annex to Implementing Decision (EU) 2019/310 in accordance with the Polish Classification of Goods and Services of 2008 (PKWiU 2008). The Polish Classification of Goods and Services of 2015 (PKWiU 2015) replaced PKWiU 2008 from 1 July 2020. Under PKWiU 2015, the symbols of the statistical classification and the editorial names of certain goods and services that appear in the Annex to Implementing Decision (EU) 2019/310 have been changed. Although the replacement of PKWiU 2008 with PKWiU 2015 did not result in any change to the scope of goods and services covered by the mandatory split payment mechanism, the Annex should be updated and replaced by the Annex to this Decision for the sake of legal certainty.

| (7) | The special measure will continue to apply to supplies between taxable persons of goods and services listed in the Annex to Implementing Decision (EU) 2019/310, as updated and replaced by the Annex to this Decision, in business-to-business (B2B) supplies, and will cover only electronic bank transfers. The special measure will continue to apply to all suppliers, including to suppliers not established in Poland. |
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(7)

The special measure will continue to apply to supplies between taxable persons of goods and services listed in the Annex to Implementing Decision (EU) 2019/310, as updated and replaced by the Annex to this Decision, in business-to-business (B2B) supplies, and will cover only electronic bank transfers. The special measure will continue to apply to all suppliers, including to suppliers not established in Poland.

| (8) | The report submitted by Poland confirmed that the special measure for supplies of goods and services susceptible to fraud brings effective results in the fight against tax fraud. |
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(8)

The report submitted by Poland confirmed that the special measure for supplies of goods and services susceptible to fraud brings effective results in the fight against tax fraud.

| (9) | Authorisations to apply a special measure are in general granted for a limited period of time to allow the Commission to evaluate whether the special measure is appropriate and effective. The authorisation to apply the special measure should therefore be extended until 28 February 2025. |
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(9)

Authorisations to apply a special measure are in general granted for a limited period of time to allow the Commission to evaluate whether the special measure is appropriate and effective. The authorisation to apply the special measure should therefore be extended until 28 February 2025.

| (10) | Given the broad scope of the special measure, Poland should, if it requests a further extension of the authorisation to apply the special measure, submit a report with respect to the functioning and the effectiveness of the special measure on the level of VAT fraud and on the taxable persons regarding, inter alia, the refunds of VAT, the administrative burden and costs for taxable persons. |
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(10)

Given the broad scope of the special measure, Poland should, if it requests a further extension of the authorisation to apply the special measure, submit a report with respect to the functioning and the effectiveness of the special measure on the level of VAT fraud and on the taxable persons regarding, inter alia, the refunds of VAT, the administrative burden and costs for taxable persons.

| (11) | 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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(11)

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.

| (12) | In order to ensure that the objectives pursued by the special measure are achieved, including the uninterrupted application of the special measure, and to provide legal certainty with regard to the tax period, it is appropriate to grant authorisation to extend the special measure with effect from 1 March 2022. As Poland requested authorisation on 26 July 2021 to continue to apply the special measure and has continued to apply the legal regime established under its national law on the basis of Implementing Decision (EU) 2019/310 from 1 March 2022, the legitimate expectations of the persons concerned are duly respected. |
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(12)

In order to ensure that the objectives pursued by the special measure are achieved, including the uninterrupted application of the special measure, and to provide legal certainty with regard to the tax period, it is appropriate to grant authorisation to extend the special measure with effect from 1 March 2022. As Poland requested authorisation on 26 July 2021 to continue to apply the special measure and has continued to apply the legal regime established under its national law on the basis of Implementing Decision (EU) 2019/310 from 1 March 2022, the legitimate expectations of the persons concerned are duly respected.

| (13) | Implementing Decision (EU) 2019/310 should therefore be amended accordingly, |
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(13)

Implementing Decision (EU) 2019/310 should therefore be amended accordingly,

HAS ADOPTED THIS DECISION:

Article 1

Implementing Decision (EU) 2019/310 is amended as follows:

| (1) | in Article 2, the second paragraph is replaced by the following:

  ‘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.’; |
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(1)

in Article 2, the second paragraph is replaced by the following:

‘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.’;

| (2) | in Article 3, second paragraph, the date ‘28 February 2022’ is replaced by the date ‘28 February 2025’; |
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(2)

in Article 3, second paragraph, the date ‘28 February 2022’ is replaced by the date ‘28 February 2025’;

| (3) | the Annex is replaced by the text appearing in the Annex to this Decision. |
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(3)

the Annex is replaced by the text appearing in the Annex to this Decision.

Article 2

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

Article 3

This Decision is addressed to the Republic of Poland.

Done at Luxembourg, 5 April 2022.

For the Council

The President

B. LE MAIRE

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

1

(2)  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 (OJ L 51, 22.2.2019, p. 19).

2

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ANNEX

‘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 Goods and Services (PKWiU 2015)

| Item | PKWiU 2015 | Name of goods (group of goods) / services (group of services) |
| --- | --- | --- |
| 1 | 05.10.10.0 | Hard coal |
| 2 | 05.20.10.0 | Lignite |
| 3 | ex 10.4 | Animal and vegetable oils and fats – exclusively rape oil |
| 4 | 19.10.10.0 | Coke and semi-coke of coal and lignite or of peat; retort carbon |
| 5 | 19.20.11.0 | Briquettes, ovoids and similar solid fuels manufactured from coal |
| 6 | 19.20.12.0 | Briquettes, ovoids and similar solid fuels manufactured from lignite |
| 7 | ex 20.59.12.0 | Emulsions for surface sensitisation for use in photography; chemical preparations for use in photography, not elsewhere classified (n.e.c.) – exclusively toners without a print head for printers for automatic data-processing machines |
| 8 | ex 20.59.30.0 | Typewriter ink, draft ink and other inks – exclusively ink cartridges without a print head for printers for automatic data processing machines |
| 9 | ex 22.21.30.0 | Plates, sheets, film, foil, strip and plastic strips, non-cellular, not reinforced, laminated or combined with other materials – exclusively stretch foil |
| 10 | 24.10.12.0 | Ferro-alloys |
| 11 | 24.10.14.0 | Pig iron and specular pig iron or steel, in the form of granules or powder |
| 12 | 24.10.31.0 | Flat rolled products of non-alloy steel, hot-rolled, of a width of >= 600 mm |
| 13 | 24.10.32.0 | Flat rolled products of non-alloy steel, hot-rolled, of a width of < 600 mm |
| 14 | 24.10.35.0 | Flat rolled products of other alloy steel, hot-rolled, of a width of >= 600 mm, excluding products of electrical silicon steel |
| 15 | 24.10.36.0 | Flat rolled products of other alloy steel, hot-rolled, of a width of < 600 mm, excluding products of electrical silicon steel |
| 16 | 24.10.41.0 | Flat rolled products of non-alloy steel, cold-rolled, of a width of >= 600 mm |
| 17 | 24.10.43.0 | Flat rolled products of other alloy steel, cold-rolled, of a width of >= 600 mm, excluding products of electrical silicon steel |
| 18 | 24.10.51.0 | Flat rolled products of non-alloy steel, of a width of >= 600 mm, clad, plated or coated |
| 19 | 24.10.52.0 | Flat rolled products of other alloy steel, of a width of >= 600 mm, clad, plated or coated |
| 20 | 24.10.61.0 | Bars and rods, hot rolled, in irregularly wound coils, of non-alloy steel |
| 21 | 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 |
| 22 | 24.10.65.0 | Bars and rods, hot rolled, in irregularly wound coils, of other alloy steel |
| 23 | 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 |
| 24 | 24.10.71.0 | Open sections, not further worked than hot rolled, hot-drawn or extruded, of non-alloy steel |
| 25 | 24.10.73.0 | Open sections, not further worked than hot rolled, hot-drawn or extruded, of other alloy steel |
| 26 | 24.20.11.0 | Line pipe of a kind used for oil or gas pipelines, seamless, of steel |
| 27 | 24.20.12.0 | Casing, tubing and drill pipe, of a kind used in the drilling for oil or gas, seamless, of steel |
| 28 | 24.20.13.0 | Other tubes and pipes, of circular cross section, seamless, of steel |
| 29 | 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 |
| 30 | 24.20.33.0 | Other tubes and pipes, of circular cross section, welded, of an external diameter of <= 406,4 mm, of steel |
| 31 | 24.20.34.0 | Tubes and pipes, of non-circular cross-section, welded, of an external diameter of <= 406,4 mm, of steel |
| 32 | 24.20.40.0 | Tube or pipe fittings of steel, not cast |
| 33 | 24.31.10.0 | Bars, angles, sections and solid profiles of non-alloy steel, cold drawn |
| 34 | 24.31.20.0 | Bars, angles, sections and solid profiles of other alloy steel, cold drawn |
| 35 | 24.32.10.0 | Flat steel products, not further worked than cold rolled, of a width of < 600 mm, uncoated |
| 36 | 24.32.20.0 | Flat rolled steel products, not further worked than cold rolled, of a width of < 600 mm, clad, plated or coated |
| 37 | 24.33.11.0 | Open sections of non-alloy steel, cold formed or cold folded |
| 38 | 24.33.20.0 | Ribbed sheets of non-alloy steel |
| 39 | 24.34.11.0 | Cold drawn wire of non-alloy steel |
| 40 | 24.41.10.0 | Unwrought silver or in semi-manufactured form or in powder form |
| 41 | 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 on goods and services tax, subject to item 43 |
| 42 | 24.41.30.0 | Unwrought platinum or in semi-manufactured form or in powder form |
| 43 | irrespective of the PKWiU symbol | Investment gold within the meaning of Article 121 of the Act on goods and services tax |
| 44 | ex 24.41.40.0 | Base metals or silver, plated with gold, not further worked than in semi-manufactured form – exclusively silver, gold-plated, not further worked than in semi-manufactured form |
| 45 | ex 24.41.50.0 | Base metals plated with silver and base metals, silver or gold, plated with platinum, not further worked than in semi-manufactured form – exclusively gold and silver, platinum-plated, not further worked than in semi-manufactured form |
| 46 | 24.42.11.0 | Unwrought aluminium |
| 47 | 24.43.11.0 | Unwrought lead |
| 48 | 24.43.12.0 | Unwrought zinc |
| 49 | 24.43.13.0 | Unwrought tin |
| 50 | 24.44.12.0 | Copper, unrefined; copper anodes for electrolytic refining |
| 51 | 24.44.13.0 | Refined copper and copper alloys, unwrought; master alloys of copper |
| 52 | 24.44.21.0 | Powders and flakes of copper and its alloys |
| 53 | 24.44.22.0 | Flat bars, rods, sections and wire rod, of copper and its alloys |
| 54 | 24.44.23.0 | Wires of copper and its alloys |
| 55 | 24.45.11.0 | Unwrought nickel |
| 56 | 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 |
| 57 | ex 25.11.23.0 | Other structures and parts of structures; plates, rods, angles, shapes and the like, of iron, steel or aluminium – exclusively of steel |
| 58 | ex 25.93.13.0 | Cloth, grills, netting and fencing, of iron, steel or copper wire; expanded metal, of iron, steel or copper – exclusively of steel |
| 59 | ex 26.11.30.0 | Electronic integrated circuits – exclusively processors |
| 60 | 26.20.1 | Computers and other automatic data processing machines and parts and accessories therefor |
| 61 | ex 26.20.21.0 | Memory units – exclusively hard drives (HDDs) |
| 62 | ex 26.20.22.0 | Solid state storage devices – exclusively SSDs |
| 63 | ex 26.30.22.0 | Cellular phones or other wireless networks – exclusively mobile phones, including smartphones |
| 64 | 26.40.20.0 | Television receivers, whether or not combined with radio-broadcast receivers or sound or video recording or reproduction apparatus |
| 65 | 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 game of chance apparatus with electronic display – excluding parts and accessories |
| 66 | 26.70.13.0 | Digital cameras and digital camcorders |
| 67 | 27.20.2 | Electric accumulators and parts thereof |
| 68 | 28.11.41.0 | Parts for spark-ignition internal combustion engines, excluding parts for aircraft engines |
| 69 | ex 28.23.22.0 | Parts and accessories for office machines – exclusively ink cartridges and print heads for printers for automatic data-processing machines, toners with print head for printers for automatic data processing machines |
| 70 | 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 |
| 71 | 29.31.21.0 | Sparking plugs; ignition magnetos; magneto-dynamos; magnetic flywheels; distributors; ignition coils |
| 72 | 29.31.22.0 | Starter motors and dual purpose starter-generators; other generators and other equipment for combustion engines |
| 73 | 29.31.23.0 | Electrical signalling equipment, windscreen, defrosters and demisters for motor vehicles |
| 74 | 29.31.30.0 | Parts of other electrical equipment for motor vehicles |
| 75 | 29.32.20.0 | Safety seat belts, airbags and parts and accessories of bodies |
| 76 | 29.32.30.0 | Parts and accessories for motor vehicles n.e.c., excluding motorcycles |
| 77 | 30.91.20.0 | Parts and accessories of motorcycles and side-cars |
| 78 | ex 32.12.13.0 | Jewellery and other jewellery as well as parts thereof, made of precious metal or metal plated with precious metal – 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 |
| 79 | 38.11.49.0 | Used vehicles, computers, televisions and other devices intended for scrapping |
| 80 | 38.11.51.0 | Glass waste |
| 81 | 38.11.52.0 | Paper and paperboard waste |
| 82 | 38.11.54.0 | Other rubber waste |
| 83 | 38.11.55.0 | Plastic waste |
| 84 | 38.11.58.0 | Metal-containing waste other than hazardous waste |
| 85 | 38.12.26.0 | Hazardous metal waste |
| 86 | 38.12.27 | Waste and defective electric cells and accumulators; spent galvanic cells and batteries and electric accumulators |
| 87 | 38.32.2 | Metal secondary raw materials |
| 88 | 38.32.31.0 | Secondary raw material of glass |
| 89 | 38.32.32.0 | Secondary raw material of paper and paperboard |
| 90 | 38.32.33.0 | Secondary raw material of plastic |
| 91 | 38.32.34.0 | Secondary raw material of rubber |
| 92 | | Motor spirit, diesel oil, fuel gas – within the meaning of the provisions on excise duty |
| 93 | | Heating oil and lubricating oil – within the meaning of the provisions on excise duty |
| 94 | ex 58.29.11.0 | Operating system software packages – exclusively SSD |
| 95 | ex 58.29.29.0 | Other software packages – exclusively SSDs |
| 96 | ex 59.11.23.0 | Other videos and video recordings on disks, magnetic tapes and similar media – exclusively SSDs |
| 97 | 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 2021 item 332) |
| 98 | 41.00.3 | Construction work on residential buildings (works on the construction of new buildings, reconstruction or renovation of existing buildings) |
| 99 | 41.00.4 | Construction work on non-residential buildings (works on the construction of new buildings, reconstruction or renovation of existing buildings) |
| 100 | 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 |
| 101 | 42.12.20.0 | General construction works involving the construction of railways and subways |
| 102 | 42.13.20.0 | General construction works involving the construction of bridges and tunnels |
| 103 | 42.21.21.0 | General construction works involving the construction of transmission pipelines |
| 104 | 42.21.22.0 | General construction works involving the construction of distribution networks, including auxiliary works |
| 105 | 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 |
| 106 | 42.21.24.0 | Works involving the drilling of wells and water intakes and installation of septic tanks |
| 107 | 42.22.21.0 | General construction works involving the construction of telecommunications and power transmission lines |
| 108 | 42.22.22.0 | General construction works involving the construction of telecommunications and power distribution lines |
| 109 | 42.22.23.0 | General construction works involving the construction of power plants |
| 110 | 42.91.20.0 | General construction works involving the construction of wharves, ports, dams, locks and related hydro-technical facilities |
| 111 | 42.99.21.0 | General construction works involving the construction of production and mining facilities |
| 112 | 42.99.22.0 | General construction works involving the construction of stadiums and sports fields |
| 113 | 42.99.29.0 | General construction works involving the construction of other civil engineering structures, n.e.c. |
| 114 | 43.11.10.0 | Works involving demolition of buildings |
| 115 | 43.12.11.0 | Works involving the preparation of the site for construction, excluding earthworks |
| 116 | 43.12.12.0 | Earthworks: digging, ditch digging and earth moving jobs |
| 117 | 43.13.10.0 | Works involving the excavation and geological-engineering drilling |
| 118 | 43.21.10.1 | Works involving the execution of electrical safety installations |
| 119 | 43.21.10.2 | Works involving the implementation of other electrical installations |
| 120 | 43.22.11.0 | Works involving the execution of plumbing and drainage works |
| 121 | 43.22.12.0 | Works involving the execution of heating, ventilation and air conditioning systems |
| 122 | 43.22.20.0 | Works involving the execution of gas installations |
| 123 | 43.29.11.0 | Insulation work |
| 124 | 43.29.12.0 | Installation of fencing |
| 125 | 43.29.19.0 | Other installation works n.e.c. |
| 126 | 43.31.10.0 | Plastering works |
| 127 | 43.32.10.0 | Installation work for carpentry |
| 128 | 43.33.10.0 | Works involving the laying the floor and facing the walls |
| 129 | 43.33.21.0 | Works involving the laying of terrazzo, marble, granite or slate on floors and walls |
| 130 | 43.33.29.0 | Other works involving the laying of floors and walls (including wallpapering), n.e.c. |
| 131 | 43.34.10.0 | Painting works |
| 132 | 43.34.20.0 | Glass-making works |
| 133 | 43.39.11.0 | Works involving the decoration |
| 134 | 43.39.19.0 | Works involving the execution of other finishing works, n.e.c. |
| 135 | 43.91.11.0 | Works involving the construction of roof structures |
| 136 | 43.91.19.0 | Works involving other roofing work |
| 137 | 43.99.10.0 | Works involving the installation of damp-proof and waterproof insulation |
| 138 | 43.99.20.0 | Works involving the assembly and dismantling of scaffolding |
| 139 | 43.99.30.0 | Works involving the construction of foundations, including pile driving |
| 140 | 43.99.40.0 | Concrete works |
| 141 | 43.99.50.0 | Works involving erection of steel structures |
| 142 | 43.99.60.0 | Works involving the erection of brick and stone structures |
| 143 | 43.99.70.0 | Works involving the assembly and erection of prefabricated structures |
| 144 | 43.99.90.0 | Works involving the performance of other specialized works, n.e.c. |
| 145 | 45.31.1 | Trade services of motor vehicle parts and accessories, excluding motorcycles |
| 146 | 45.32.1 | Specialised store retail trade services of motor vehicle parts and accessories, excluding motorcycles |
| 147 | 45.32.2 | Other retail trade services of parts and accessories of motor vehicles, excluding motorcycles |
| 148 | ex 45.40.10.0 | Wholesale trade services of motorcycles and related parts and accessories – exclusively sale of parts and accessories for motorcycles |
| 149 | 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 |
| 150 | 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 2015

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

1

05.10.10.0

Hard coal

2

05.20.10.0

Lignite

3

ex 10.4

Animal and vegetable oils and fats – exclusively rape oil

4

19.10.10.0

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

5

19.20.11.0

Briquettes, ovoids and similar solid fuels manufactured from coal

6

19.20.12.0

Briquettes, ovoids and similar solid fuels manufactured from lignite

7

ex 20.59.12.0

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

8

ex 20.59.30.0

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

9

ex 22.21.30.0

Plates, sheets, film, foil, strip and plastic strips, non-cellular, not reinforced, laminated or combined with other materials – exclusively stretch foil

10

24.10.12.0

Ferro-alloys

11

24.10.14.0

Pig iron and specular pig iron or steel, in the form of granules or powder

12

24.10.31.0

Flat rolled products of non-alloy steel, hot-rolled, of a width of >= 600 mm

13

24.10.32.0

Flat rolled products of non-alloy steel, hot-rolled, of a width of < 600 mm

14

24.10.35.0

Flat rolled products of other alloy steel, hot-rolled, of a width of >= 600 mm, excluding products of electrical silicon steel

15

24.10.36.0

Flat rolled products of other alloy steel, hot-rolled, of a width of < 600 mm, excluding products of electrical silicon steel

16

24.10.41.0

Flat rolled products of non-alloy steel, cold-rolled, of a width of >= 600 mm

17

24.10.43.0

Flat rolled products of other alloy steel, cold-rolled, of a width of >= 600 mm, excluding products of electrical silicon steel

18

24.10.51.0

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

19

24.10.52.0

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

20

24.10.61.0

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

21

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

22

24.10.65.0

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

23

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

24

24.10.71.0

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

25

24.10.73.0

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

26

24.20.11.0

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

27

24.20.12.0

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

28

24.20.13.0

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

29

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

30

24.20.33.0

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

31

24.20.34.0

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

32

24.20.40.0

Tube or pipe fittings of steel, not cast

33

24.31.10.0

Bars, angles, sections and solid profiles of non-alloy steel, cold drawn

34

24.31.20.0

Bars, angles, sections and solid profiles of other alloy steel, cold drawn

35

24.32.10.0

Flat steel products, not further worked than cold rolled, of a width of < 600 mm, uncoated

36

24.32.20.0

Flat rolled steel products, not further worked than cold rolled, of a width of < 600 mm, clad, plated or coated

37

24.33.11.0

Open sections of non-alloy steel, cold formed or cold folded

38

24.33.20.0

Ribbed sheets of non-alloy steel

39

24.34.11.0

Cold drawn wire of non-alloy steel

40

24.41.10.0

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

41

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 on goods and services tax, subject to item 43

42

24.41.30.0

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

43

irrespective of the PKWiU symbol

Investment gold within the meaning of Article 121 of the Act on goods and services tax

44

ex 24.41.40.0

Base metals or silver, plated with gold, not further worked than in semi-manufactured form – exclusively silver, gold-plated, not further worked than in semi-manufactured form

45

ex 24.41.50.0

Base metals plated with silver and base metals, silver or gold, plated with platinum, not further worked than in semi-manufactured form – exclusively gold and silver, platinum-plated, not further worked than in semi-manufactured form

46

24.42.11.0

Unwrought aluminium

47

24.43.11.0

Unwrought lead

48

24.43.12.0

Unwrought zinc

49

24.43.13.0

Unwrought tin

50

24.44.12.0

Copper, unrefined; copper anodes for electrolytic refining

51

24.44.13.0

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

52

24.44.21.0

Powders and flakes of copper and its alloys

53

24.44.22.0

Flat bars, rods, sections and wire rod, of copper and its alloys

54

24.44.23.0

Wires of copper and its alloys

55

24.45.11.0

Unwrought nickel

56

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

57

ex 25.11.23.0

Other structures and parts of structures; plates, rods, angles, shapes and the like, of iron, steel or aluminium – exclusively of steel

58

ex 25.93.13.0

Cloth, grills, netting and fencing, of iron, steel or copper wire; expanded metal, of iron, steel or copper – exclusively of steel

59

ex 26.11.30.0

Electronic integrated circuits – exclusively processors

60

26.20.1

Computers and other automatic data processing machines and parts and accessories therefor

61

ex 26.20.21.0

Memory units – exclusively hard drives (HDDs)

62

ex 26.20.22.0

Solid state storage devices – exclusively SSDs

63

ex 26.30.22.0

Cellular phones or other wireless networks – exclusively mobile phones, including smartphones

64

26.40.20.0

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

65

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 game of chance apparatus with electronic display – excluding parts and accessories

66

26.70.13.0

Digital cameras and digital camcorders

67

27.20.2

Electric accumulators and parts thereof

68

28.11.41.0

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

69

ex 28.23.22.0

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

70

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

71

29.31.21.0

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

72

29.31.22.0

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

73

29.31.23.0

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

74

29.31.30.0

Parts of other electrical equipment for motor vehicles

75

29.32.20.0

Safety seat belts, airbags and parts and accessories of bodies

76

29.32.30.0

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

77

30.91.20.0

Parts and accessories of motorcycles and side-cars

78

ex 32.12.13.0

Jewellery and other jewellery as well as parts thereof, made of precious metal or metal plated with precious metal – 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

79

38.11.49.0

Used vehicles, computers, televisions and other devices intended for scrapping

80

38.11.51.0

Glass waste

81

38.11.52.0

Paper and paperboard waste

82

38.11.54.0

Other rubber waste

83

38.11.55.0

Plastic waste

84

38.11.58.0

Metal-containing waste other than hazardous waste

85

38.12.26.0

Hazardous metal waste

86

38.12.27

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

87

38.32.2

Metal secondary raw materials

88

38.32.31.0

Secondary raw material of glass

89

38.32.32.0

Secondary raw material of paper and paperboard

90

38.32.33.0

Secondary raw material of plastic

91

38.32.34.0

Secondary raw material of rubber

92

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

93

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

94

ex 58.29.11.0

Operating system software packages – exclusively SSD

95

ex 58.29.29.0

Other software packages – exclusively SSDs

96

ex 59.11.23.0

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

97

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 2021 item 332)

98

41.00.3

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

99

41.00.4

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

100

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

101

42.12.20.0

General construction works involving the construction of railways and subways

102

42.13.20.0

General construction works involving the construction of bridges and tunnels

103

42.21.21.0

General construction works involving the construction of transmission pipelines

104

42.21.22.0

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

105

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

106

42.21.24.0

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

107

42.22.21.0

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

108

42.22.22.0

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

109

42.22.23.0

General construction works involving the construction of power plants

110

42.91.20.0

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

111

42.99.21.0

General construction works involving the construction of production and mining facilities

112

42.99.22.0

General construction works involving the construction of stadiums and sports fields

113

42.99.29.0

General construction works involving the construction of other civil engineering structures, n.e.c.

114

43.11.10.0

Works involving demolition of buildings

115

43.12.11.0

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

116

43.12.12.0

Earthworks: digging, ditch digging and earth moving jobs

117

43.13.10.0

Works involving the excavation and geological-engineering drilling

118

43.21.10.1

Works involving the execution of electrical safety installations

119

43.21.10.2

Works involving the implementation of other electrical installations

120

43.22.11.0

Works involving the execution of plumbing and drainage works

121

43.22.12.0

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

122

43.22.20.0

Works involving the execution of gas installations

123

43.29.11.0

Insulation work

124

43.29.12.0

Installation of fencing

125

43.29.19.0

Other installation works n.e.c.

126

43.31.10.0

Plastering works

127

43.32.10.0

Installation work for carpentry

128

43.33.10.0

Works involving the laying the floor and facing the walls

129

43.33.21.0

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

130

43.33.29.0

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

131

43.34.10.0

Painting works

132

43.34.20.0

Glass-making works

133

43.39.11.0

Works involving the decoration

134

43.39.19.0

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

135

43.91.11.0

Works involving the construction of roof structures

136

43.91.19.0

Works involving other roofing work

137

43.99.10.0

Works involving the installation of damp-proof and waterproof insulation

138

43.99.20.0

Works involving the assembly and dismantling of scaffolding

139

43.99.30.0

Works involving the construction of foundations, including pile driving

140

43.99.40.0

Concrete works

141

43.99.50.0

Works involving erection of steel structures

142

43.99.60.0

Works involving the erection of brick and stone structures

143

43.99.70.0

Works involving the assembly and erection of prefabricated structures

144

43.99.90.0

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

145

45.31.1

Trade services of motor vehicle parts and accessories, excluding motorcycles

146

45.32.1

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

147

45.32.2

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

148

ex 45.40.10.0

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

149

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

150

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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