This document is an excerpt from the EUR-Lex website
Document 52022PC0058
Proposal for a COUNCIL IMPLEMENTING DECISION amending Implementing Decision (EU) 2019/310 authorising Poland to apply a special measure derogating from Article 226 of Directive 2006/112/EC on the common system of value added tax
Proposal for a COUNCIL IMPLEMENTING DECISION amending Implementing Decision (EU) 2019/310 authorising Poland to apply a special measure derogating from Article 226 of Directive 2006/112/EC on the common system of value added tax
Proposal for a COUNCIL IMPLEMENTING DECISION amending Implementing Decision (EU) 2019/310 authorising Poland to apply a special measure derogating from Article 226 of Directive 2006/112/EC on the common system of value added tax
COM/2022/58 final
EUROPEAN COMMISSION
Brussels, 22.2.2022
COM(2022) 58 final
2022/0040(NLE)
Proposal for a
COUNCIL IMPLEMENTING DECISION
amending Implementing Decision (EU) 2019/310 authorising Poland to apply a special measure derogating from Article 226 of Directive 2006/112/EC on the common system of value added tax
EXPLANATORY MEMORANDUM
Pursuant to Article 395(1) of Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (hereafter 'the VAT Directive'), the Council, acting unanimously on a proposal from the Commission, may authorise any Member State to apply special measures for derogation from the provisions of that Directive in order to simplify the procedure for collecting VAT or to prevent certain forms of tax evasion or avoidance.
In accordance with Article 2 of Council Implementing Decision (EU) 2019/310 1 , Poland submitted a report to the Commission on its overall impact on the level of VAT fraud and on the taxable persons concerned on 29 April 2021 and registered on 5 May 2021.
By letter registered with the Commission on 26 July 2021 Poland requested an authorisation to continue to derogate from Article 226 of the VAT Directive with regard to value added tax (VAT) invoicing requirements and to introduce the mandatory split payment mechanism for supplies of goods and services susceptible to fraud covered generally by the reverse charge mechanism and joint and several liability in Poland. In accordance with Article 395(2) of the VAT Directive, the Commission informed the other Member States by letter dated 27 October 2021 of the request made by Poland. By letter dated 28 October 2021, the Commission notified Poland that it had all the information necessary to consider the request.
1.CONTEXT OF THE PROPOSAL
•Reasons for and objectives of the proposal
Poland introduced the voluntary split payment mechanism on 1 July 2018. Following Council Implementing Decision (EU) 2019/310, Poland introduced the mandatory split payment mechanism for the payment of VAT for certain supplies of goods and services susceptible to fraud. The mandatory split payment mechanism is based on the same principles of the voluntary split payment mechanism. Both models of split payment mechanism (i.e. voluntary and obligatory) exist in parallel, and they usually supplement each other. This implies that both models are based on the same system of bank accounts and refer to transactions between businesses (B2B) where, the payment is made by electronic bank transfer. When a taxable person carries out supplies within the scope of the split payment provisions, they are obliged to have, in addition to his regular bank account, a separate blocked VAT account. The bank will act as a splitting agent and perform the activities with the aim of transferring the amount paid by the customer to the relevant accounts of the supplier, i.e. the taxable amount to the regular account of the trader; and the VAT amount to the trader's blocked VAT account. Funds on the blocked VAT account are owned by the taxable person. However, it is only possible to dispose of the funds in relation to the payment of the VAT due to the tax authority or VAT resulting from invoices received from suppliers.
By imposing that the VAT due is paid to a blocked VAT bank account of the supplier, the measure aims at combating tax fraud in the form of non-payment of VAT liability by suppliers of goods and services which are susceptible to fraud. Since the amount of VAT deposited on a separate VAT account of a taxable person can only be used for restricted purposes, namely for the payment of the VAT liability to the tax authority or the payment of VAT on invoices received from suppliers, it is better guaranteed that the tax authorities will receive the whole VAT amount which should be transferred by the taxable person in favour of the State Treasury.
The split payment mechanism becomes mandatory when at least one item specified on the invoice whose total gross amount (including VAT) exceeds PLN 15,000 and refers to the goods or services susceptible to fraud included in the scope of the derogating measure listed in the annex.
These supplies cover economic sectors such as steel, scrap, electronical equipment, gold, non-ferrous metals, fuels and plastics which were generally subject to the reverse charge mechanism and to joint and several liability in Poland prior to the implementation of the mandatory split payment (the list of supplies to be covered by the split payment mechanism was included in Annex to Council Implementing Decision (EU) 2019/310).
The Republic of Poland notes that upon the entry into force of the so-called new “VAT rates matrix” on 1 July 2020, the method for classifying goods and services has changed for the purposes of applying the mandatory split payment mechanism, consisting in replacing the Polish Classification of Goods and Services of 2008 (PKWiU 2008) with the Polish Classification of Goods and Services of 2015 (PKWiU 2015). The transition to PKWiU 2015 did not cause any changes in the scope of goods and services covered by the mandatory split payment mechanism upon Decision 2019/310. It should therefore be emphasized that the scope of goods and services listed in the Annex to Decision 2019/310 will remain valid. In some items of PKWiU 2015, only the symbols of the statistical classification or the editorial names of goods and services were modified in relation to the PKWiU 2008, on which the Annex to Decision 2019/310 is based. However, it did not cause any changes in the scope of goods and services covered by the mandatory split payment mechanism. For the sake of legal certainty, the Annex to Decision 2019/310 should be updated to reflect the changes brought to PKWiU 2008 by PKWiU 2015.
The derogating measure requires that any invoices issued for the supply of goods and services between VAT payers, within the scope of the split payment mechanism, include a special statement that VAT shall be paid to the separate blocked VAT bank account of the supplier.
Under the general rules applicable in Poland, in case of the surplus of input tax over the output tax recognised by the taxable person in the VAT return as a VAT refundable amount, such refund will be carried out within 60 days to taxable person's regular account. To reduce the effects of the split payment model on traders' cash flow, a faster procedure is foreseen by Poland for the refund of the input tax surplus. At the request of the taxable person the refund will take place within 25 days. Nevertheless, according to the information provided by Poland, such requests are treated in a much shorter period of time (as it stems from the assessment of the obligatory split payment mechanism the applications for releasing funds were decided on within less than 16 days during December 2020).
According to Poland, the costs of operating the split payment system should not be significant and will mostly be connected to the implementation of the system, its servicing and to managing the bank account.
The mandatory split payment mechanism is one of the key elements of the complementary measures that are aimed at reducing VAT fraud and modernizing the Polish tax system, which have been introduced by Poland in recent years 2 .
Taking into account the above, the Commission is of the view that the mandatory split payment mechanism for supplies of goods and services susceptible to fraud and listed in the Annex can bring effective results in the fight against tax fraud. Therefore, it is proposed to grant the derogation as from 1 March 2022 until 28 February 2025.
•Consistency with existing policy provisions in the policy area
The derogation can be authorised based on Article 395 of the VAT Directive in order to simplify the procedure for collecting VAT or to prevent certain forms of tax evasion or avoidance. Poland requested the derogating measure to fight tax evasion in the sectors in which VAT fraud has been detected for years. The derogation is consistent with the existing policy provisions.
By Council Implementing Decision (EU) 2020/1105 3 Italy was authorised to extend a similar derogation to apply the split payment mechanism. Under the Italian split payment system, the VAT due is paid to the blocked VAT account at the tax authorities. The scope of the Italian derogation is limited to supplies to public authorities, entities controlled by public authorities and a number of companies listed on the stock exchange.
2.LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY
•Legal basis
Article 395 of the VAT Directive.
•Subsidiarity (for non-exclusive competence)
Considering the provision of the VAT Directive on which the proposal is based, the subsidiarity principle does not apply.
•Proportionality
The proposal complies with the proportionality principle for the following reasons.
The Decision concerns an authorisation granted to a Member State upon its own request and does not constitute any obligation.
The derogation is limited in time and restricted to specific supplies, the scope is targeted to sectors which pose considerable problems of tax fraud.
Given the broad scope of the derogation, a report on the functioning and the effectiveness of the measure on the level of VAT fraud and on the taxable persons (regarding the refunds of VAT, the administrative burden, costs for taxable persons etc.) is to be submitted by Poland in case Poland requests to prolong the special measure.
Therefore, the special measure is proportionate to the aim pursued, i.e. to combat tax evasion and simplify tax collection.
•Choice of the instrument
Proposed instrument: Council Implementing Decision.
Under Article 395 of the VAT Directive, derogation from the common VAT rules is only possible upon authorisation of the Council acting unanimously on a proposal from the Commission. A Council Implementing Decision is the most suitable instrument since it can be addressed to an individual Member State.
3.RESULTS OF EX-POST EVALUATIONS, STAKEHOLDER CONSULTATIONS AND IMPACT ASSESSMENTS
•Stakeholder consultations
This proposal is based on a request made by Poland and concerns only this Member State.
•Collection and use of expertise
There was no need for external expertise.
•Impact assessment
The proposal for a Council Implementing Decision authorises Poland to derogate from Article 226 of the VAT Directive and to introduce the mandatory split payment mechanism for the payment of VAT on specific supplies of goods and services.
In accordance with Article 2 of Decision 2019/310, Poland was obliged to submit a report to the Commission on the overall impact of the mandatory split payment mechanism on the level of VAT frauds and on the taxable persons concerned within 18 months after the entry into force of the measure referred to in Article 1 of the Decision. As this measure applies from 1 November 2019, the aforementioned report was submitted to the Commission on 29 April 2021 and registered by the Commission on 5 May 2021.
The assessment of the functioning of the mandatory split payment mechanism made by Poland, shows in particular that this measure is complementing other key measures to reduce tax evasion 4 . The implemented complementary measures to the mandatory split payment mechanism, have contributed to reducing the scale of VAT frauds, including carousel frauds and VAT extortions. Poland has recorded a significant shrinkage of the VAT gap that fell below the EU average within a short time. According to the CASE's estimates for the European Commission, it fell down to approx. 9.7% in 2019 (marking a decrease by 0.2 pp against 2018) 5 , while the VAT gap was equal to approx. 14% in 2017. Due to the economic crisis caused by the pandemic, the economic situation in Poland deteriorated significantly in 2020 and consumption demand weakened. However, the preliminary estimates of the Ministry of Finance included in the Multiannual State Financial Plan for the years 2021-2024 indicate that the VAT gap shrank by further 1.3 pp during 2020 irrespective of the recession and accounted for approx. 10.8% of the potential inflows.
The funds on the blocked VAT account cannot be disposed of by the taxable person unless it is for the payment of VAT due to the tax authority or VAT resulting from invoices received from suppliers impacting thus traders' cash flow. To diminish the negative impact, in case of the surplus of input tax over the output tax recognised by the tax authorities, a faster procedure is foreseen by Poland for the refund of the input tax surplus. At the request of the taxable person the refund will take place within 25 days from the submission date of the tax return, instead of 60 days under the normal procedure. During the preliminary phase of the voluntary split payment mechanism (starting from 1 July 2018), it took the tax authorities an average of 27.56 days to process an application, while the same proceeding has taken only 15.90 days in December 2020. This means that the applications for releasing funds are processed by the tax authorities in an increasingly efficient way. This is especially important during the current situation caused by the COVID-19 pandemic, for businesses that have problems with continuous financial liquidity.
Furthermore, Poland underlined in the request that ensuring effective and timely performed tax refunds will be treated as priority. It will accelerate the refund of the surplus of input tax over output tax to the VAT account on preferential terms within a maximum period of 25 days from the submission date of the settlement (tax return).
Suppliers that are not established in Poland are also covered by the mandatory split payment mechanism when carrying out the supplies of goods or services subject to the mandatory split payment in Poland. These traders have to hold a bank account operated pursuant to Polish Banking Law. Poland reported to the Commission, that the non-established traders do not incur any additional costs relating to the obligation of opening the bank account in Poland, since these taxable persons will be able to open and hold the bank account in Poland free of charge. As at present, the taxable persons not established in Poland do not incur any additional costs in relation to the obligation to open a bank account in Poland and keep a VAT account. The VAT Act provides for a special system of compensations in case such entities would be charged by their banks for keeping the aforementioned accounts. In such a situation, the incurred costs are reimbursed by the competent tax authority at the request of the foreign taxable person.
Another significant advantage is that the taxable persons applying the split payment mechanism cannot , as a rule, be imposed the so-called VAT sanction in the form of an increased VAT liability, to be established by the tax authority (equivalent to 20%, 30% or 100% of the difference between the amount established by the tax authority and the original amount incorrectly declared by the taxable person). Furthermore, the entrepreneur applying the split payment mechanism cannot be charged with default interest for VAT debts at an increased rate (equivalent to 150%), accrued during the reporting period in which it used the mechanism to pay for at least 95% of its purchase invoices.
The so-called discount improves the financial liquidity of the taxable persons applying the split payment mechanism. It allows reducing the amount of VAT liability in case it will be paid in total from the VAT account before the final payment date. The discount amount is calculated according to a special formula. Such discount should not have an adverse impact on the Union’s own resources accruing from VAT.
Before the implementation of the special measure, there were 3,507 proceedings initiated due to the offences related to VAT extortions in 2018 and 3,389 proceedings in 2019 (a decrease by 118 year to year). In 2020, when the mandatory split payment mechanism became fully operational, the number of such proceedings amounted to 2,973, i.e. 416 less compared to the preceding year.
Before the entry into force of the mandatory split payment mechanism, the amount of budget losses due to VAT extortion was equal to PLN 5,168,779,146 in 2018 and PLN 4,716,202,928 in 2019 (a decrease by PLN 452,576,218 year to year). In 2020, the budget losses amounted to PLN 3,533,646,348, i.e. PLN 1,182,556,580 less compared to the preceding year (a decrease by nearly 25.1%).
Before the implementation of the derogating measure, the number of the initiated proceedings concerning VAT carousel fraud was 558 in 2018 and 277 in 2019 (a decrease by 281 year to year). In 2020, when the mandatory split payment mechanism was operational, the number of such proceedings amounted to 207, i.e. 70 less compared to the preceding year. It was also recorded during the analysed period that the identified budget losses due to VAT carousel frauds were on a gradual decrease. Before the entry into force of the mandatory split payment mechanism, the amount of the respective budget losses amounted to PLN 4,496,602,940 in 2018 and PLN 2,468,437,745 in 2019 (a decrease by PLN 2,028,165,195 year to year). In 2020, such losses amounted to PLN 1,107,992,201, i.e. PLN 1,360,445,544 less than in the preceding year (a decrease by almost 55.1%).
In 2019, the VAT revenue amounted to PLN 180,891.8 million (an increase by PLN 5,944.7 million compared to 2018). The preliminary data on the performance of the state budget in 2020 indicates that the revenue from the tax on goods and services went up compared to the preceding years irrespective of the spread of COVID-19 pandemic. In 2020, the VAT revenue amounted to PLN 184,551.9 million and were by PLN 3,660.1 million (by 2%) higher compared to the VAT revenue in 2019 , and accordingly by PLN 9,604.8 million (by 5.5%) higher compared to 2018 (PLN 174,947.1 million).
4.BUDGETARY IMPLICATIONS
The measure will have no negative impact on the Union's own resources accruing from VAT.
5.OTHER ELEMENTS
The proposal includes a sunset clause; an automatic time limit.
2022/0040 (NLE)
Proposal for a
COUNCIL IMPLEMENTING DECISION
amending Implementing Decision (EU) 2019/310 authorising Poland to apply a special measure derogating from Article 226 of Directive 2006/112/EC on the common system of value added tax
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax 6 , 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 derogate from Article 226 of the VAT Directive with regard to value added tax (VAT) invoicing requirements and to introduce the mandatory split payment mechanism for supplies of goods and services susceptible to fraud and generally covered by the reverse charge mechanism and 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) of the VAT Directive, the Commission informed the other Member States by letter dated 27 October 2021 of the request made by Poland. 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 7 , Poland submitted a report to the Commission on its overall impact on the level of VAT fraud and on the taxable persons concerned by letter dated 29 April 2021.
(4)Although Poland has taken numerous measures to fight fraud (e.g. the introduction of the reverse charge mechanism and of the joint and several liability by the customer, the introduction of the Standard Audit File, tighter rules for VAT registration and de-registration of taxable persons, increased number of audits, etc.), it considers that those measures are still insufficient to 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 in the scope of the special measure are listed in the Annex in accordance with the Polish Classification of Goods and Services of 2015 (PKWiU 2015) which has replaced the Polish Classification of Goods and Services of 2008 (PKWiU 2008) from 1 July 2020. In 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 modified. That Annex should therefore be updated and replaced by the Annex to this Decision.
(7)The mandatory split payment model will continue to apply to the supplies between taxable persons, business-to-business (B2B) supplies, of goods and services listed in the Annex and will cover only electronic bank transfers. The obligatory split payment mechanism will continue to be applicable to all traders, including those traders who are not established in Poland.
(8)The report submitted by Poland confirmed that the mandatory split payment mechanism for supplies of goods and services susceptible to fraud brings effective results in the fight against tax fraud.
(9)Derogations are in general granted for a limited period of time to allow an assessment whether the special measure is appropriate and effective. The special measure should therefore be extended until 28 February 2025.
(10)Given the broad scope of the derogation, a report on the functioning and the effectiveness of the measure on the level of VAT fraud and on the taxable persons (regarding the refunds of VAT, the administrative burden, costs for taxable persons etc.) is to be submitted by Poland with in case of request to prolong the derogating measure.
(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)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 subparagraph is replaced by the following:
‘Where Poland considers that the extension of the measure referred to in Article 1 is necessary, Poland shall submit a request for 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, the date ‘28 February 2022’ is replaced by the date ‘28 February 2025’.
(3) the Annex is replaced by the Annex to this Decision.
Article 2
This Decision is addressed to the Republic of Poland.
Done at Brussels,
For the Council
The President
EUROPEAN COMMISSION
Brussels, 22.2.2022
COM(2022) 58 final
ANNEX
to the Proposal for a
COUNCIL IMPLEMENTING DECISION
amending Implementing Decision (EU) ) 2019/310 authorising Poland to apply a special measure derogating from Article 226 of Directive 2006/112/EC on the common system of value added tax
ANNEX
List of supplies of goods and services covered by Article 1
Article 1 shall apply to the following supplies of goods and services described according to the Polish Classification of Products and Services (PKWiU 2015)
|
Item |
PKWiU 2015 |
Name of goods (group of goods) / services (group of services) |
Item in Annex to Decision 2019/310 |
|
1 |
05.10.10.0 |
Hard coal |
129 |
|
2 |
05.20.10.0 |
Lignite |
130 |
|
3 |
ex 10.4 |
Animal and vegetable oils and fats - exclusively rape oil |
70 |
|
4 |
19.10.10.0 |
Coke and semi-coke of coal and lignite or of peat; retort carbon |
131 |
|
5 |
19.20.11.0 |
Briquettes, ovoids and similar solid fuels manufactured from coal |
132 |
|
6 |
19.20.12.0 |
Briquettes, ovoids and similar solid fuels manufactured from lignite |
133 |
|
7 |
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 printers for automatic data-processing machines |
71 |
|
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 |
72 |
|
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 |
73 |
|
10 |
24.10.12.0 |
Ferro-alloys |
1 |
|
11 |
24.10.14.0 |
Pig iron and specular pig iron or steel, in the form of granules or powder |
2 |
|
12 |
24.10.31.0 |
Flat rolled products of non-alloy steel, hot-rolled, of a width of >= 600 mm |
3 |
|
13 |
24.10.32.0 |
Flat rolled products of non-alloy steel, hot-rolled, of a width of < 600 mm |
4 |
|
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 |
5 |
|
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 |
6 |
|
16 |
24.10.41.0 |
Flat rolled products of non-alloy steel, cold-rolled, of a width of >= 600 mm |
7 |
|
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 |
8 |
|
18 |
24.10.51.0 |
Flat rolled products of non-alloy steel, of a width of >= 600 mm, clad, plated or coated |
9 |
|
19 |
24.10.52.0 |
Flat rolled products of other alloy steel, of a width of >= 600 mm, clad, plated or coated |
10 |
|
20 |
24.10.61.0 |
Bars and rods, hot rolled, in irregularly wound coils, of non-alloy steel |
11 |
|
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 |
12 |
|
22 |
24.10.65.0 |
Bars and rods, hot rolled, in irregularly wound coils, of other alloy steel |
13 |
|
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 |
14 |
|
24 |
24.10.71.0 |
Open sections, not further worked than hot rolled, hot-drawn or extruded, of non-alloy steel |
15 |
|
25 |
24.10.73.0 |
Open sections, not further worked than hot rolled, hot-drawn or extruded, of other alloy steel |
16 |
|
26 |
24.20.11.0 |
Line pipe of a kind used for oil or gas pipelines, seamless, of steel |
59 |
|
27 |
24.20.12.0 |
Casing, tubing and drill pipe, of a kind used in the drilling for oil or gas, seamless, of steel |
60 |
|
28 |
24.20.13.0 |
Other tubes and pipes, of circular cross section, seamless, of steel |
61 |
|
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 |
62 |
|
30 |
24.20.33.0 |
Other tubes and pipes, of circular cross section, welded, of an external diameter of <= 406,4 mm, of steel |
63 |
|
31 |
24.20.34.0 |
Tubes and pipes, of non-circular cross-section, welded, of an external diameter of <= 406,4 mm, of steel |
64 |
|
32 |
24.20.40.0 |
Tube or pipe fittings of steel, not cast |
65 |
|
33 |
24.31.10.0 |
Bars, angles, sections and solid profiles of non-alloy steel, cold drawn |
17 |
|
34 |
24.31.20.0 |
Bars, angles, sections and solid profiles of other alloy steel, cold drawn |
18 |
|
35 |
24.32.10.0 |
Flat steel products, not further worked than cold rolled, of a width of < 600 mm, uncoated |
19 |
|
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 |
20 |
|
37 |
24.33.11.0 |
Open sections of non-alloy steel, cold formed or cold folded |
21 |
|
38 |
24.33.20.0 |
Ribbed sheets of non-alloy steel |
22 |
|
39 |
24.34.11.0 |
Cold drawn wire of non-alloy steel |
23 |
|
40 |
24.41.10.0 |
Unwrought silver or in semi-manufactured form or in powder form |
24 |
|
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 |
25 |
|
42 |
24.41.30.0 |
Unwrought platinum or in semi-manufactured form or in powder form |
26 |
|
43 |
irrespective of the PKWiU symbol |
Investment gold within the meaning of Article 121 of the Act on goods and services tax |
27 |
|
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 |
28 |
|
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 pleted, not further worked than in semi-manufactured form |
29 |
|
46 |
24.42.11.0 |
Unwrought aluminium |
30 |
|
47 |
24.43.11.0 |
Unwrought lead |
31 |
|
48 |
24.43.12.0 |
Unwrought zinc |
32 |
|
49 |
24.43.13.0 |
Unwrought tin |
33 |
|
50 |
24.44.12.0 |
Copper, unrefined; copper anodes for electrolytic refining |
34 |
|
51 |
24.44.13.0 |
Refined copper and copper alloys, unwrought; master alloys of copper |
35 |
|
52 |
24.44.21.0 |
Powders and flakes of copper and its alloys |
36 |
|
53 |
24.44.22.0 |
Flat bars, rods, sections and wire rod, of copper and its alloys |
37 |
|
54 |
24.44.23.0 |
Wires of copper and its alloys |
38 |
|
55 |
24.45.11.0 |
Unwrought nickel |
39 |
|
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 |
40 |
|
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 |
66 |
|
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 |
67 |
|
59 |
ex 26.11.30.0 |
Electronic integrated circuits — exclusively processors |
41 |
|
60 |
26.20.1 |
Computers and other automatic data processing machines and parts and accessories therefor |
136 42 |
|
61 |
ex 26.20.21.0 |
Memory units — exclusively hard drives (HDDs) |
74 |
|
62 |
ex 26.20.22.0 |
Solid state storage devices — exclusively SSDs |
75 |
|
63 |
ex 26.30.22.0 |
Cellular phones or other wireless networks — exclusively mobile phones, including smartphones |
43 |
|
64 |
26.40.20.0 |
Television receivers, whether or not combined with radio-broadcast receivers or sound or video recording or reproduction apparatus |
135 |
|
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 |
44 |
|
66 |
26.70.13.0 |
Digital cameras and digital camcorders |
76 134 |
|
67 |
27.20.2 |
Electric accumulators and parts thereof |
138 |
|
68 |
28.11.41.0 |
Parts for spark-ignition internal combustion engines, excluding parts for aircraft engines |
139 |
|
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 |
77 |
|
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 |
140 |
|
71 |
29.31.21.0 |
Sparking plugs; ignition magnetos; magneto-dynamos; magnetic flywheels; distributors; ignition coils |
141 |
|
72 |
29.31.22.0 |
Starter motors and dual purpose starter-generators; other generators and other equipment for combustion engines |
142 |
|
73 |
29.31.23.0 |
Electrical signalling equipment, windscreen, defrosters and demisters for motor vehicles |
143 |
|
74 |
29.31.30.0 |
Parts of other electrical equipment for motor vehicles |
144 |
|
75 |
29.32.20.0 |
Safety seat belts, airbags and parts and accessories of bodies |
145 |
|
76 |
29.32.30.0 |
Parts and accessories for motor vehicles n.e.c., excluding motorcycles |
146 |
|
77 |
30.91.20.0 |
Parts and accessories of motorcycles and side-cars |
137 |
|
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 |
45 |
|
79 |
38.11.49.0 |
Used vehicles, computers, televisions and other devices intended for scrapping |
46 |
|
80 |
38.11.51.0 |
Glass waste |
47 |
|
81 |
38.11.52.0 |
Paper and paperboard waste |
48 |
|
82 |
38.11.54.0 |
Other rubber waste |
49 |
|
83 |
38.11.55.0 |
Plastic waste |
50 |
|
84 |
38.11.58.0 |
Metal-containing waste other than hazardous waste |
51 |
|
85 |
38.12.26.0 |
Hazardous metal waste |
52 |
|
86 |
38.12.27 |
Waste and defective electric cells and accumulators; spent galvanic cells and batteries and electric accumulators |
53 |
|
87 |
38.32.2 |
Metal secondary raw materials |
54 |
|
88 |
38.32.31.0 |
Secondary raw material of glass |
55 |
|
89 |
38.32.32.0 |
Secondary raw material of paper and paperboard |
56 |
|
90 |
38.32.33.0 |
Secondary raw material of plastic |
57 |
|
91 |
38.32.34.0 |
Secondary raw material of rubber |
58 |
|
92 |
Motor spirit, diesel oil, fuel gas — within the meaning of the provisions on excise duty |
68 |
|
|
93 |
Heating oil and lubricating oil — within the meaning of the provisions on excise duty |
69 |
|
|
94 |
ex 58.29.11.0 |
Operating system software packages — exclusively SSD |
78 |
|
95 |
ex 58.29.29.0 |
Other software packages — exclusively SSDs |
79 |
|
96 |
ex 59.11.23.0 |
Other videos and video recordings on disks, magnetic tapes and similar media — exclusively SSDs |
80 |
|
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) |
81 |
|
98 |
41.00.3 |
Construction work on residential buildings (works on the construction of new buildings, reconstruction or renovation of existing buildings) |
82 |
|
99 |
41.00.4 |
Construction work on non-residential buildings (works on the construction of new buildings, reconstruction or renovation of existing buildings) |
83 |
|
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 |
84 |
|
101 |
42.12.20.0 |
General construction works involving the construction of railways and subways |
85 |
|
102 |
42.13.20.0 |
General construction works involving the construction of bridges and tunnels |
86 |
|
103 |
42.21.21.0 |
General construction works involving the construction of transmission pipelines |
87 |
|
104 |
42.21.22.0 |
General construction works involving the construction of distribution networks, including auxiliary works |
88 |
|
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 |
89 |
|
106 |
42.21.24.0 |
Works involving the drilling of wells and water intakes and installation of septic tanks |
90 |
|
107 |
42.22.21.0 |
General construction works involving the construction of telecommunications and power transmission lines |
91 |
|
108 |
42.22.22.0 |
General construction works involving the construction of telecommunications and power distribution lines |
92 |
|
109 |
42.22.23.0 |
General construction works involving the construction of power plants |
93 |
|
110 |
42.91.20.0 |
General construction works involving the construction of wharves, ports, dams, locks and related hydro-technical facilities |
94 |
|
111 |
42.99.21.0 |
General construction works involving the construction of production and mining facilities |
95 |
|
112 |
42.99.22.0 |
General construction works involving the construction of stadiums and sports fields |
96 |
|
113 |
42.99.29.0 |
General construction works involving the construction of other civil engineering structures, n.e.c. |
97 |
|
114 |
43.11.10.0 |
Works involving demolition of buildings |
98 |
|
115 |
43.12.11.0 |
Works involving the preparation of the site for construction, excluding earthworks |
99 |
|
116 |
43.12.12.0 |
Earthworks: digging, ditch digging and earth moving jobs |
100 |
|
117 |
43.13.10.0 |
Works involving the excavation and geological-engineering drilling |
101 |
|
118 |
43.21.10.1 |
Works involving the execution of electrical safety installations |
102 |
|
119 |
43.21.10.2 |
Works involving the implementation of other electrical installations |
103 |
|
120 |
43.22.11.0 |
Works involving the execution of plumbing and drainage works |
104 |
|
121 |
43.22.12.0 |
Works involving the execution of heating, ventilation and air conditioning systems |
105 |
|
122 |
43.22.20.0 |
Works involving the execution of gas installations |
106 |
|
123 |
43.29.11.0 |
Insulation work |
107 |
|
124 |
43.29.12.0 |
Installation of fencing |
108 |
|
125 |
43.29.19.0 |
Other installation works n.e.c. |
109 |
|
126 |
43.31.10.0 |
Plastering works |
110 |
|
127 |
43.32.10.0 |
Installation work for carpentry |
111 |
|
128 |
43.33.10.0 |
Works involving the laying the floor and facing the walls |
112 |
|
129 |
43.33.21.0 |
Works involving the laying of terrazzo, marble, granite or slate on floors and walls |
113 |
|
130 |
43.33.29.0 |
Other works involving the laying of floors and walls (including wallpapering), n.e.c. |
114 |
|
131 |
43.34.10.0 |
Painting works |
115 |
|
132 |
43.34.20.0 |
Glass-making works |
116 |
|
133 |
43.39.11.0 |
Works involving the decoration |
117 |
|
134 |
43.39.19.0 |
Works involving the execution of other finishing works, n.e.c. |
118 |
|
135 |
43.91.11.0 |
Works involving the construction of roof structures |
119 |
|
136 |
43.91.19.0 |
Works involving other roofing work |
120 |
|
137 |
43.99.10.0 |
Works involving the installation of damp-proof and waterproof insulation |
121 |
|
138 |
43.99.20.0 |
Works involving the assembly and dismantling of scaffolding |
122 |
|
139 |
43.99.30.0 |
Works involving the construction of foundations, including pile driving |
123 |
|
140 |
43.99.40.0 |
Concrete works |
124 |
|
141 |
43.99.50.0 |
Works involving erection of steel structures |
125 |
|
142 |
43.99.60.0 |
Works involving the erection of brick and stone structures |
126 |
|
143 |
43.99.70.0 |
Works involving the assembly and erection of prefabricated structures |
127 |
|
144 |
43.99.90.0 |
Works involving the performance of other specialized works, n.e.c. |
128 |
|
145 |
45.31.1 |
Trade services of motor vehicle parts and accessories, excluding motorcycles |
147 |
|
146 |
45.32.1 |
Specialised store retail trade services of motor vehicle parts and accessories, excluding motorcycles |
148 |
|
147 |
45.32.2 |
Other retail trade services of parts and accessories of motor vehicles, excluding motorcycles |
149 |
|
148 |
ex 45.40.10.0 |
Wholesale trade services of motorcycles and related parts and accessories — exclusively sale of parts and accessories for motorcycles |
150 |
|
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 |
151 |
|
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 |
152 |
