CELEX: 52019PC0010
Language: en
Date: 2019-01-23
Title: Proposal for a COUNCIL IMPLEMENTING DECISION authorising Poland to introduce a special measure derogating from Article 226 of Directive 2006/112/EC on the common system of value added tax

EUROPEAN COMMISSION
            Brussels, 23.1.2019
            COM(2019) 10 final
            2019/0007(NLE)
            Proposal for a
            COUNCIL IMPLEMENTING DECISION
            authorising Poland to introduce a special measure derogating from Article 226 of Directive 2006/112/EC on the common system of value added tax
            
               
         
         
            
               EXPLANATORY MEMORANDUM
            
            
               Pursuant to Article 395(1) of Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (hereafter 'the VAT Directive'), the Council, acting unanimously on a proposal from the Commission, may authorise any Member State to apply special measures for derogation from the provisions of that Directive in order to simplify the procedure for collecting VAT or to prevent certain forms of tax evasion or avoidance.
            
            
               By letter registered with the Commission on 15 May 2018 Poland requested an authorisation to derogate from Article 226 of the VAT Directive with regard to value added tax (VAT) invoicing requirements and to introduce the mandatory split payment mechanism for supplies of goods and services susceptible to fraud covered generally by the reverse charge mechanism and joint and several liability in Poland. In accordance with Article 395(2) of the VAT Directive, the Commission informed the other Member States by letter dated 3 September 2018 of the request made by Poland. By letter dated 4 September 2018, the Commission notified Poland that it had all the information necessary to consider the request.
            
            
               1.CONTEXT OF THE PROPOSAL
            
            
               •Reasons for and objectives of the proposal
            
            
               
                  In order to tackle VAT fraud, Poland intends to introduce the mandatory split payment mechanism for the payment of VAT for certain supplies of goods and services susceptible to fraud. 
               
               
                  The split payment mechanism is an alternative VAT collection system. Under a standard procedure, for a given transaction, a VAT taxable person collects the payment of the taxable amount and the VAT (if applicable) from its client (or a third party). The VAT taxable person then reports this transaction in its periodical VAT return. Depending on the outcome of the VAT return, VAT is due by the taxable person to the tax authorities or it could be refunded by the tax authorities. If VAT is due, the VAT taxable person pays the VAT to the Member State on a defined periodical basis (monthly, quarterly, etc.). The use of the split payment introduces a change to this (regular) transaction chain since a split has to be made between the payment of the VAT amount due and the taxable amount due. When a supplier is covered by these split payment provisions, he will be obliged to have, in addition to his regular bank account, a separate blocked VAT account. The latter can only be used to receive VAT from its customers and to pay VAT to its suppliers. In that case the purchaser will pay the taxable amount to the supplier, normally to an ordinary bank account, whereas the VAT due on the supply will have to be paid to his blocked VAT bank account. 
               
            
            
               Poland submits that notwithstanding numerous measures taken to fight fraud (e.g. the introduction of the reverse charge mechanism and of the joint and several liability for the customer, the introduction of the Standard Audit File, tighter rules for VAT registration and de-registration of taxable persons, increased number of audits, etc.), these solutions still remain insufficient to exclude VAT fraud and increase VAT revenues. The recent study on the VAT Gap in the EU-28 Member States
                  1
                indicates the VAT gap of 25% for Poland. Poland is of the view that the application of the mandatory split payment mechanism will eliminate VAT fraud at the very beginning. Since the effect of the split payment model is that the amount of VAT deposited on a separate VAT account of a taxable person can only be used by that taxable person for restricted purposes, namely for the payment of the VAT liability to the tax authority or 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 State Treasury. 
            
            
               
                  Poland, therefore, introduced the voluntary split payment mechanism on 1 July 2018. However, Poland considers that in areas particularly exposed to VAT fraud and in which fraud has been detected for years, it is worth going a step further and introducing the mandatory split payment mechanism. These areas cover economic sectors such as steel, scrap, electronical equipment, gold, non-ferrous metals, fuels and plastics which are generally subject to the reverse charge mechanism and to joint and several liability in Poland (the list of sectors to be covered by the split payment mechanism is included in Annex to the Decision).
               
               
                  The mandatory split payment model will apply to the given supplies between taxable persons (B2B supplies) and will cover only electronic bank transfers. The bank will act as a splitting agent and perform the activities with the aim of transferring the amount paid by the customer to the relevant accounts of the supplier, i.e. the tax amount to the regular account of the trader while the VAT amount to the trader's blocked VAT account. Funds on the blocked VAT account will be owned by the taxable person, however, his possibility to dispose of the funds will be limited in principle to the payment of VAT due to the tax authority or VAT resulting from invoices received from suppliers. 
               
               
                  Under the general rules applicable in Poland, in case of the surplus of input tax over the output tax recognised by the taxable person in the VAT return as a VAT refundable amount, such refund will be carried out within 60 days to taxable person's regular account. To diminish the effects of the split payment model on traders' cash flow, a faster procedure is foreseen by Poland for the refund of the input tax surplus. At the request of the taxable person the refund will take place within 25 days. Furthermore, Poland underlined in the request that ensuring effective and timely performed tax refund procedures will be the priority issue. 
               
               
                  According to Poland, the costs of operating the split payment system should not be significant and will mostly be connected to the implementation of the system, its servicing and to managing the bank account. Taxable persons will not incur costs of opening and operating the VAT account, as the VAT account will be provided by the bank without any commission or fee charged. 
               
               
                  The obligatory split payment mechanism will be also applicable to traders not established in Poland which will have to hold a bank account operated pursuant to Polish Banking Law. In this respect Poland confirmed to the Commission, that the non-established traders will not incur any additional costs relating to the obligation of opening the bank account in Poland, since these taxable persons will be able to open and hold the bank account in Poland free of charge. 
               
               
                  For the smooth functioning of the split payment mechanism, information concerning the use of the mandatory split payment mechanism will have to be displayed on the invoice issued by the supplier. Article 226 includes a list of details which are to be included on the invoices. Member States do not have discretion to include additional invoicing details. In view of the fact that the application of the split payment mechanism requires an additional mention on the invoice, Poland requested a derogation from Article 226 of the VAT Directive. 
               
            
            
               The mandatory split payment mechanism as envisaged by Poland will impose significant changes for taxable persons. However, as the system is already operational, on a voluntary basis since 1 July 2018, taxable persons had the opportunity to get acquainted with it. 
            
            
               Taking into account the above, the Commission is of the view that the mandatory split payment mechanism for supplies of goods and services susceptible to fraud and listed in the Annex can bring effective results in the fight against tax fraud. It is, therefore, proposed to grant the derogation as from 1 March 2019 until 28 February 2022. 
            
            
               Nonetheless, given the novelty and the broad scope of the derogation, it is important to ensure the necessary follow-up within the framework of this derogation and in particular the impact of the measure on the level of VAT fraud and its impact for the taxable persons (regarding the refunds of VAT, the administrative burden, costs for taxable persons etc.). Consequently, Poland is requested to provide a report on the impact of the measure eighteen months after its entry into force. 
            
            
               •Consistency with existing policy provisions in the policy area
            
            
               
                  The derogation can be authorised based on Article 395 of the VAT Directive in order to simplify the procedure for collecting VAT or to prevent certain forms of tax evasion or avoidance. Poland requested the derogating measure to fight tax evasion in the sectors in which VAT fraud has been detected for years. The derogation is consistent with the existing policy provisions. 
               
            
         
         
            
               
                  By Council Implementing Decision (EU) 2017/784
                     2
                   Italy was granted a similar derogation to apply the split payment mechanism. Under the Italian split payment system, the VAT due is paid to the blocked VAT account at the tax authorities. The scope of the Italian derogation is limited to supplies to public authorities, entities controlled by public authorities and a number of companies listed on the stock exchange. 
               
            
            
               Also Romania applied for derogation to apply the split payment mechanism to supplies by certain taxable persons. The Romanian split payment mechanism raises serious concerns regarding its proportionality and its compatibility with the Treaty. Consequently, the Commission objected to the Romanian request by derogation
                  3
               
            
            
               2.LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY
            
            
               •Legal basis
            
            
               Article 395 of the VAT Directive. 
            
            
               •Subsidiarity (for non-exclusive competence) 
            
            
               
                  Considering the provision of the VAT Directive on which the proposal is based, the subsidiarity principle does not apply.
               
            
            
               •Proportionality
            
            
               The proposal complies with the proportionality principle for the following reasons. 
            
            
               The Decision concerns an authorisation granted to a Member State upon its own request and does not constitute any obligation. 
            
            
               As the derogation is limited in time and restricted to specific supplies, the scope is targeted to sectors which pose considerable problems of tax fraud. Therefore, the special measure is proportionate to the aim pursued, i.e. to combat tax fraud. 
            
            
               Given the novelty and the broad scope of the derogation, Poland is requested to provide a report on the impact of the measure on the level of VAT fraud and on the taxable persons (regarding the refunds of VAT, the administrative burden, costs for taxable persons etc.) eighteen months after its entry into force in Poland. 
            
            
               •Choice of the instrument
            
            
               
                  Proposed instrument: Council Implementing Decision. 
               
               
                  Under Article 395 of the VAT Directive, derogation from the common VAT rules is only possible upon authorisation of the Council acting unanimously on a proposal from the Commission. A Council Implementing Decision is the most suitable instrument since it can be addressed to an individual Member State. 
               
            
            
               3.RESULTS OF EX-POST EVALUATIONS, STAKEHOLDER CONSULTATIONS AND IMPACT ASSESSMENTS
            
            
               •Stakeholder consultations
            
            
               This proposal is based on a request made by Poland and concerns only this Member State.
            
            
               •Collection and use of expertise
            
            
               There was no need for external expertise.
            
         
         
            
               •Impact assessment
            
            
               The proposal for a Council Implementing Decision authorises Poland to derogate from Article 226 of the VAT Directive and to introduce the mandatory split payment mechanism for the payment of VAT on specific supplies of goods and services.
            
            
               
                  By imposing that the VAT due is paid to a blocked VAT bank account of the supplier, the proposal for a Council Implementing Decision aims at combating tax fraud in the form of non-payment of VAT liability by suppliers of goods and services which are susceptible to fraud. Since the amount of VAT deposited on a separate VAT account of a taxable person can only be used for restricted purposes, namely for the payment of the VAT liability to the tax authority or 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 in favour of the State Treasury. 
               
            
            
               The funds on the blocked VAT account cannot be disposed of by the taxable person unless it is for the payment of VAT due to the tax authority or VAT resulting from invoices received from suppliers impacting thus traders' cash flow. To diminish the negative impact, in case of the surplus of input tax over the output tax recognised by the tax authorities, a faster procedure is foreseen by Poland for the refund of the input tax surplus. At the request of the taxable person the refund will take place within 25 days, instead of 60 days under the normal procedure. Furthermore, Poland underlined in the request that ensuring effective and timely performed tax refunds will be the priority issue.
            
            
               
                  Traders that are not established in Poland will also be covered by the mandatory split payment mechanism when carrying out the supplies of goods or services subject to the mandatory split payment in Poland. These traders will have to hold a bank account operated pursuant to Polish Banking Law. In this respect Poland confirmed to the Commission, that the non-established traders will not incur any additional costs relating to the obligation of opening the bank account in Poland, since these taxable persons will be able to open and hold the bank account in Poland free of charge. 
               
            
            
               4.BUDGETARY IMPLICATIONS
            
            
               
                  The measure will have no negative impact on the Union's own resources accruing from VAT.
               
            
            
               5.OTHER ELEMENTS
            
            
               
                  The proposal includes a sunset clause; an automatic time limit. 
               
            
            
               2019/0007 (NLE)
            
            
               Proposal for a
            
            
               COUNCIL IMPLEMENTING DECISION
            
            
               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
                  4
               , 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 derogate from Article 226 of Directive 2006/112/EC and to 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 the joint and several liability in Poland. Poland requested the derogation 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.
            
         
         
            
               (3)Although Poland has taken numerous measures to fight fraud (e.g. the introduction of the reverse charge mechanism and of the joint and several liability by the customer, the introduction of the Standard Audit File, tighter rules for VAT registration and de-registration of taxable persons, increased number of audits, etc.), it considers that those measures are still insufficient to exclude VAT fraud. 
            
            
               (4)Poland is of the view that the application of the split payment mechanism will eliminate VAT fraud. Since under the split payment model the amount of VAT deposited on a separate VAT account of a 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 mandatory split payment mechanism should be introduced. These areas are sectors of economy such as steel, scrap, electronics, golds, non-ferrous metals, fuels, plastics, generally covered by the reverse charge mechanism and joint and several liability in Poland. 
            
            
               (6)The mandatory split payment model will apply to the supplies between taxable persons, business-to-business (B2B) supplies, of goods and services listed in the Annex and will cover only electronic bank transfers.
            
            
               (7)In case of the surplus of input tax over the output tax recognised by the taxable person in the VAT return as a refundable amount, such refund is normally carried out within 60 days to taxable person's regular account. However, Poland has informed that for the transactions covered by the mandatory split payment model, upon request of a taxable person disposing of a blocked VAT account the refund will take place within 25 days. 
            
            
               (8)Taxable persons will not incur costs on opening and operating the VAT bank account, as the VAT account will be free from any commissions and fees by the bank. 
            
            
               (9)The obligatory split payment mechanism will be applicable to all traders, including those traders who are not established in Poland and they will have to hold a bank account operated pursuant to Polish Banking Law. In this respect Poland confirmed, that the traders will not incur any additional costs relating to the obligation of opening a bank account in Poland, since those taxable persons will be able to open and hold the bank account for VAT payments in Poland free of charge. 
            
            
               (10)The mandatory split payment mechanism as envisaged by Poland will impose significant changes on taxable persons. However, as the system already operates since 1 July 2018 on a voluntary basis, taxable persons have had the opportunity to get acquainted with it. 
            
            
               (11)The Commission is of the view that the mandatory split payment mechanism for supplies of goods and services susceptible to fraud can bring effective results in the fight against tax fraud. The derogations are usually granted for a limited period of time. The derogation requested by Poland should therefore be authorised from 1 March 2019 until 28 February 2022. 
            
            
               (12)Given the novelty and the broad scope of the derogation, it is important to ensure the necessary follow-up within the framework of this derogation and in particular the impact of the measure on the level of VAT fraud and on the taxable persons (regarding the refunds of VAT, the administrative burden, costs for taxable persons etc.). Poland should therefore provide a report on the impact of the measure eighteen months after the entry into force of the national measure in Poland. 
            
            
               (13)The derogation 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 require the inclusion of a special requirement that VAT has to 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 of 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 apply from 1 March 2019 to 28 February 2022. 
            
            
               Article 4
            
         
         
            
               This Decision is addressed to the Republic of Poland.
            
            
               Done at Brussels,
            
            
               
                     For the Council
               
               
                     The President
               
            
         
         
            
                  
                     (1)
                  
                        Study and Reports on the VAT Gap in the EU-28 Member States: 2018 Final Report.
               
               
                  
                     (2)
                  
                        Council Implementing Decision (EU) 2017/784 of 25 April 2017 authorising the Italian Republic to apply a special measure derogating from Articles 206 and 226 of Directive 2006/112/EC on the common system of value added tax and repealing Implementing Decision (EU) 2015/1401, OJ L 118, 6.5.2017, p. 17. 
               
               
                  
                     (3)
                  
                        Communication from the Commission to the Council in accordance with Article 395 of Council Directive 2006/112/EC, COM/2018/666 final
               
               
                  
                     (4)
                  
                        OJ 347, 11.12.2006, p. 1.
               
            
      
    ---documentbreak--- 
      
         
               EUROPEAN COMMISSION
            Brussels, 23.1.2019
            COM(2019) 10 final
            ANNEX
            to the
            Proposal for a Council Implementing Decision 
            authorising Poland to introduce a special measure derogating from Article 226 of Directive 2006/112/EC on the common system of value added tax
            
               
         
         
            
               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 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