Annexes to COM(2019)10 - Authorisation of Poland to derogate from Article 226 of the VAT Directive - Main contents
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dossier | COM(2019)10 - Authorisation of Poland to derogate from Article 226 of the VAT Directive. |
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document | COM(2019)10 |
date | February 18, 2019 |
List of supplies of goods and services covered by Article 1
Article 1 shall apply to the following supplies of goods and services described according to the Polish Classification of Products and Services (PKWiU):
Item | PKWiU | Name of goods (group of goods)/Name of services (group of services) |
1 | 24.10.12.0 | Ferro-alloys |
2 | 24.10.14.0 | Pig iron pellets and powder, specular pig iron or steel |
3 | 24.10.31.0 | Flat rolled products of non-alloy steel, not further worked than hot-rolled, of a width of >= 600 mm |
4 | 24.10.32.0 | Flat rolled products of non-alloy steel, not further worked than hot-rolled, of a width of < 600 mm |
5 | 24.10.35.0 | Flat rolled products of other alloy steel, not further worked than hot-rolled, of a width of >= 600 mm, excluding products of electrical silicon steel |
6 | 24.10.36.0 | Flat rolled products of other alloy steel, not further worked than hot-rolled, of a width of < 600 mm, excluding products of electrical silicon steel |
7 | 24.10.41.0 | Flat rolled products of non-alloy steel, not further worked than cold-rolled, of a width of >= 600 mm |
8 | 24.10.43.0 | Flat rolled products of non-alloy steel, not further worked than cold-rolled, of a width of >= 600 mm, excluding products of electrical silicon steel |
9 | 24.10.51.0 | Flat rolled products of non-alloy steel, of a width of >= 600 mm, clad, plated or coated |
10 | 24.10.52.0 | Flat rolled products of other alloy steel, of a width of >= 600 mm, clad, plated or coated |
11 | 24.10.61.0 | Bars and rods, hot rolled, in irregularly wound coils, of non-alloy steel |
12 | 24.10.62.0 | Other bars and rods of steel, not further worked than forged, hot rolled, hot-drawn or extruded, but including those twisted after rolling |
13 | 24.10.65.0 | Bars and rods, hot rolled, in irregularly wound coils, of other alloy steel |
14 | 24.10.66.0 | Other bars and rods of other alloy steel, not further worked than forged, hot rolled, hot-drawn or extruded, but including those twisted after rolling |
15 | 24.10.71.0 | Open sections, not further worked than hot rolled, hot-drawn or extruded, of non-alloy steel |
16 | 24.10.73.0 | Open sections, not further worked than hot rolled, hot-drawn or extruded, of other alloy steel |
17 | 24.31.10.0 | Cold drawn bars and solid profiles of non-alloy steel |
18 | 24.31.20.0 | Cold drawn bars and solid profiles of alloy steel, other than stainless steel |
19 | 24.32.10.0 | Flat cold rolled steel products, uncoated, of a width of < 600 mm |
20 | 24.32.20.0 | Flat cold-rolled steel products, clad, plated or coated, of a width of < 600 mm |
21 | 24.33.11.0 | Open sections cold formed or folded of non-alloy steel |
22 | 24.33.20.0 | Ribbed sheets of non-alloy steel |
23 | 24.34.11.0 | Cold drawn wire of non-alloy steel |
24 | 24.41.10.0 | Unwrought silver or in semi-manufactured form, or in powder form |
25 | ex 24.41.20.0 | Unwrought gold or in semi-manufactured form, or in powder form, excluding investment gold within the meaning of Article 121 of the Act, subject to item 27 |
26 | 24.41.30.0 | Unwrought platinum or in semi-manufactured form or in powder form |
27 | Irrespective of PKWiU symbol | Investment gold within the meaning of Article 121 of the Act |
28 | ex 24.41.40.0 | Base metals or silver, plated with gold, in semi-manufactured form — exclusively silver, gold plated, in semi-manufactured form |
29 | ex 24.41.50.0 | Base metals plated with silver and base metals, silver or gold, plated with platinum, in semi-manufactured form — exclusively gold and silver plated, in semi-manufactured form |
30 | 24.42.11.0 | Unwrought aluminium |
31 | 24.43.11.0 | Unwrought lead |
32 | 24.43.12.0 | Unwrought zinc |
33 | 24.43.13.0 | Unwrought tin |
34 | 24.44.12.0 | Copper, unrefined; copper anodes for electrolytic refining |
35 | 24.44.13.0 | Refined copper and copper alloys, unwrought; master alloys of copper |
36 | 24.44.21.0 | Copper powders and flakes |
37 | 24.44.22.0 | Copper bars, rods and profiles |
38 | 24.44.23.0 | Copper wire |
39 | 24.45.11.0 | Unwrought nickel |
40 | ex 24.45.30.0 | Other non-ferrous metals and products made of the same; cermets; ashes and residues containing metals and metal compounds — exclusively non-precious metal waste and scrap |
41 | ex 26.11.30.0 | Electronic integrated circuits — exclusively processors |
42 | ex 26.20.11.0 | Portable data-processing machines, weighing <= 10 kg, such as laptops and notebooks; Handheld computers (such as notebooks) and similar — exclusively portable computers such as tablets, notebooks, laptops |
43 | ex 26.30.22.0 | Cellular phones or other wireless networks — only mobile phones, including smartphones |
44 | ex 26.40.60.0 | Video game consoles (such as those used with a television set or a stand-alone screen) and other gaming or gambling apparatus with electronic display — excluding parts and accessories |
45 | ex 32.12.13.0 | Jewellery and parts thereof as well as other jewellery and parts thereof, of gold and silver or precious metal plated — exclusively parts of jewellery and parts of other gold, silver and platinum jewellery, i.e. unfinished or incomplete jewellery and distinct parts of jewellery including covered or plated with precious metal |
46 | 38.11.49.0 | Wrecks, other than vessels and floating structures, for dismantling |
47 | 38.11.51.0 | Glass waste |
48 | 38.11.52.0 | Paper and paperboard waste |
49 | 38.11.54.0 | Other rubber waste |
50 | 38.11.55.0 | Plastic waste |
51 | 38.11.58.0 | Metal-containing waste other than hazardous waste |
52 | 38.12.26.0 | Hazardous metal waste |
53 | 38.12.27 | Waste and defective electric cells and accumulators; spent galvanic cells and batteries and electric accumulators |
54 | 38.32.2 | Metal secondary raw materials |
55 | 38.32.31.0 | Secondary raw material of glass |
56 | 38.32.32.0 | Secondary raw material of paper and paperboard |
57 | 38.32.33.0 | Secondary raw material of plastic |
58 | 38.32.34.0 | Secondary raw material of rubber |
59 | 24.20.11.0 | Line pipe of a kind used for oil or gas pipelines, seamless, of steel |
60 | 24.20.12.0 | Casing, tubing and drill pipe, of a kind used in the drilling for oil or gas, seamless, of steel |
61 | 24.20.13.0 | Other tubes and pipes, of circular cross section, of steel |
62 | 24.20.31.0 | Line pipe of a kind used for oil or gas pipelines, welded, of an external diameter of <= 406,4 mm, of steel |
63 | 24.20.33.0 | Other tubes and pipes, of circular cross section, welded, of an external diameter of <= 406,4 mm, of steel |
64 | 24.20.34.0 | Tubes and pipes, of non-circular cross-section, welded, of an external diameter of <= 406,4 mm, of steel |
65 | 24.20.40.0 | Tube or pipe fittings of steel, not cast |
66 | ex 25.11.23.0 | Other structures and parts of structures, plates, rods, angles, shapes and the like, of iron, steel or aluminium — only of steel |
67 | ex 25.93.13.0 | Cloth, grills, netting and fencing, of iron, steel or copper wire; expanded metal, of iron, steel or copper — only of steel |
68 | Motor spirit, diesel oil, fuel gas — within the meaning of the provisions on excise duty | |
69 | Heating oil and lubricating oil — within the meaning of the provisions on excise duty | |
70 | ex 10.4 | Animal and vegetable oils and fats — exclusively rape oil |
71 | ex 20.59.12.0 | Emulsions for surface sensitization for use in photography; chemical preparations for use in photography, not elsewhere classified (n.e.c.) — exclusively toners without a print head for automatic data-processing machines. |
72 | ex 20.59.30.0 | Typewriter ink, draft ink and other inks — exclusively ink cartridges without a print head for automatic data processing machines |
73 | ex 22.21.30.0 | Plates, sheets, film, foil, strip and plastic strips, not reinforced, laminated or combined with other materials |
74 | ex 26.20.21.0 | Memory units — exclusively hard drives (HDDs) |
75 | ex 26.20.22.0 | Solid state storage devices — exclusively SSDs |
76 | ex 26.70.13.0 | Digital cameras and digital camcorders — exclusively digital cameras |
77 | ex 28.23.26.0 | Parts and accessories for photocopiers — exclusively ink cartridges and print heads for printers for automatic data-processing machines, toners with print head for printers for automatic data processing machines |
78 | ex 58.29.11.0 | Operating system software packages — exclusively SSD |
79 | ex 58.29.29.0 | Other software packages — exclusively SSDs |
80 | ex 59.11.23.0 | Other videos and video recordings on disks, magnetic tapes and similar media — exclusively SSDs |
81 | irrespective of the PKWiU symbol | GHG emission allowance transfer services referred to in the Act of 12 June 2015 on Greenhouse Gas Emission Trading Scheme (Official Journal of 2017 item 568) |
82 | 41.00.30.0 | Construction work on residential buildings (works on the construction of new buildings, reconstruction or renovation of existing buildings) |
83 | 41.00.40.0 | Construction work on non-residential buildings (works on the construction of new buildings, reconstruction or renovation of existing buildings) |
84 | 42.11.20.0 | General construction works involving the construction of motorways, roads, streets and other roads for vehicles and pedestrians and the construction of runways |
85 | 42.12.20.0 | General construction works involving the construction of railways and subways |
86 | 42.13.20.0 | General construction works involving the construction of bridges and tunnels |
87 | 42.21.21.0 | General construction works involving the construction of transmission pipelines |
88 | 42.21.22.0 | General construction works involving the construction of distribution networks, including auxiliary works |
89 | 42.21.23.0 | General construction works involving the construction of irrigation systems (sewers), bus and water lines, facilities for water treatment and sewage treatment and pump stations |
90 | 42.21.24.0 | Works involving the drilling of wells and water intakes and installation of septic tanks |
91 | 42.22.21.0 | General construction works involving the construction of telecommunications and power transmission lines |
92 | 42.22.22.0 | General construction works involving the construction of telecommunications and power distribution lines |
93 | 42.22.23.0 | General construction works involving the construction of power plants |
94 | 42.91.20.0 | General construction works involving the construction of wharves, ports, dams, locks and related hydro-technical facilities |
95 | 42.99.21.0 | General construction works involving the construction of production and mining facilities |
96 | 42.99.22.0 | General construction works involving the construction of stadiums and sports fields |
97 | 42.99.29.0 | General construction works involving the construction of other civil engineering structures |
98 | 43.11.10.0 | Works involving demolition of buildings |
99 | 43.12.11.0 | Works involving the preparation of the site for construction, excluding earthworks |
100 | 43.12.12.0 | Earthworks: digging, ditch digging and earth moving jobs |
101 | 43.13.10.0 | Works involving the excavation and geological-engineering drilling |
102 | 43.21.10.1 | Works involving the execution of electrical safety installations |
103 | 43.21.10.2 | Works involving the implementation of other electrical installations |
104 | 43.22.11.0 | Works involving the execution of plumbing and drainage works |
105 | 43.22.12.0 | Works involving the execution of heating, ventilation and air conditioning systems |
106 | 43.22.20.0 | Works involving the execution of gas installations |
107 | 43.29.11.0 | Insulation work |
108 | 43.29.12.0 | Installation of fencing |
109 | 43.29.19.0 | Other installation works n.e.c. |
110 | 43.31.10.0 | Plastering works |
111 | 43.32.10.0 | Installation work for carpentry |
112 | 43.33.10.0 | Works involving the laying the floor and facing the walls |
113 | 43.33.21.0 | Works involving the laying of terrazzo, marble, granite or slate on floors and walls |
114 | 43.33.29.0 | Other works involving the laying of floors and walls (including wallpapering), n.e.c. |
115 | 43.34.10.0 | Painting works |
116 | 43.34.20.0 | Glass-making works |
117 | 43.39.11.0 | Works involving the decoration |
118 | 43.39.19.0 | Works involving the execution of other finishing works, n.e.c. |
119 | 43.91.11.0 | Works involving the construction of roof structures |
120 | 43.91.19.0 | Works involving other roofing work |
121 | 43.99.10.0 | Works involving the installation of damp-proof and waterproof insulation |
122 | 43.99.20.0 | Works involving the assembly and dismantling of scaffolding |
123 | 43.99.30.0 | Works involving the construction of foundations, including pile driving |
124 | 43.99.40.0 | Concrete works |
125 | 43.99.50.0 | Works involving erection of steel structures |
126 | 43.99.60.0 | Works involving the erection of brick and stone structures |
127 | 43.99.70.0 | Works involving the assembly and erection of prefabricated structures |
128 | 43.99.90.0 | Works involving the performance of other specialized works, n.e.c. |
129 | 05.10.10.0 | Hard coal |
130 | 05.20.10.0 | Lignite |
131 | 19.10.10.0 | Coke and semi-coke of coal and lignite or of peat; retort carbon |
132 | 19.20.11.0 | Briquettes and similar solid fuels manufactured from coal |
133 | 19.20.12.0 | Briquettes and similar solid fuels manufactured from lignite |
134 | ex 26.70.13.0 | Digital cameras for photography and digital cameras — exclusively digital cameras |
135 | 26.40.20.0 | Television receivers, whether or not combined with radio-broadcast receivers or sound or video recording or reproduction apparatus |
136 | 26.20.1 | Computers and other automatic data processing machines |
137 | 30.91.20.0 | Parts and accessories of motorcycles and side-cars |
138 | 27.20.2 | Electric accumulators and parts thereof |
139 | 28.11.41.0 | Parts for spark-ignition internal combustion engines, excluding parts for aircraft engines |
140 | ex 29.31.10.0 | Ignition cable harnesses and other wiring sets of a kind used in vehicles, aircraft or watercraft — exclusively ignition cable harnesses and other wiring sets of a kind used in vehicles |
141 | 29.31.21.0 | Sparking plugs; ignition magnetos; magneto-dynamos; magnetic flywheels; distributors; ignition coils |
142 | 29.31.22.0 | Starter motors and dual purpose starter-generators; other generators and other equipment for combustion engines |
143 | 29.31.23.0 | Electrical signalling equipment, windscreen, defrosters and demisters for motor vehicles |
144 | 29.31.30.0 | Parts of other electrical equipment for motor vehicles |
145 | 29.32.20.0 | Safety seat belts, airbags and parts and accessories of bodies |
146 | 29.32.30.0 | Parts and accessories for motor vehicles n.e.c., excluding motorcycles |
147 | 45.31.1 | Trade services of motor vehicle parts and accessories, excluding motorcycles |
148 | 45.32.1 | Specialised store retail trade services of motor vehicle parts and accessories, excluding motorcycles |
149 | 45.32.2 | Other retail trade services of parts and accessories of motor vehicles, excluding motorcycles |
150 | ex 45.40.10.0 | Wholesale trade services of motorcycles and related parts and accessories — exclusively sale of parts and accessories for motorcycles |
151 | ex 45.40.20.0 | Specialised store retail trade services of motorcycles and related parts and accessories — exclusively sale of parts and accessories for motorcycles |
152 | ex 45.40.30.0 | Other retail trade services of motorcycles and related parts and accessories — exclusively retail sale of parts and accessories for motorcycles |