CELEX: 32022D0559
Language: en
Date: 2022-04-05 00:00:00
Title: 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

7.4.2022   
               
               
                  EN
               
               
                  Official Journal of the European Union
               
               
                  L 108/51
               
            
         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.
                  
               
                     (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.
                  
               
                     (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.
                  
               
                     (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.
                  
               
                     (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.
                  
               
                     (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.
                  
               
                     (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,
                  
               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.’;
                     
                  
                        (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.
                     
                  
         
            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
            
         
         
            (1)  OJ L 347, 11.12.2006, p. 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).
      
      
         
            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
                              
                           
               ’.