Annexes to COM(2022)58 - Amendment of Implementing Decision (EU) 2019/310 authorising Poland to derogate from Article 226 of the VAT Directive - Main contents
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| dossier | COM(2022)58 - Amendment of Implementing Decision (EU) 2019/310 authorising Poland to derogate from Article 226 of the VAT Directive. |
|---|---|
| document | COM(2022)58 |
| date | April 5, 2022 |
‘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 |
’.