
Article 1 
By way of derogation from Article 226 of Directive 2006/112/EC, Poland is authorised to introduce a special statement that VAT shall be paid to the separate and blocked VAT bank account of the supplier opened in Poland on invoices issued in relation to supplies between taxable persons of goods and services listed in the Annex to this Decision where payments for supplies are made by electronic bank transfers.
Article 2 
Poland shall notify the national measure referred to in Article 1 to the Commission.
Within 18 months after the entry into force in Poland of the measure referred to in Article 1, Poland shall submit a report to the Commission on its overall impact on the level of VAT fraud and on the taxable persons concerned.
Article 3 
This Decision shall take effect on the date of its notification.
This Decision shall apply from 1 March 2019 to 28 February 2022.
Article 4 
This Decision is addressed to the Republic of Poland.
Done at Brussels, 18 February 2019.
For the Council
The President
N. BĂDĂLĂU
ANNEX

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