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
Article 1
Article 2
Article 3
Article 4
ANNEX
List of supplies of goods and services covered by Article 1
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 |