ANNEX I
LIST OF THE ACTIVITIES REFERRED TO IN THE THIRD SUBPARAGRAPH OF ARTICLE 13(1)
(1)
Telecommunications services;
(2)
supply of water, gas, electricity and thermal energy;
(3)
transport of goods;
(4)
port and airport services;
(5)
passenger transport;
(6)
supply of new goods manufactured for sale;
(7)
transactions in respect of agricultural products, carried out by agricultural intervention agencies pursuant to Regulations on the common organisation of the market in those products;
(8)
organisation of trade fairs and exhibitions;
(9)
warehousing;
(10)
activities of commercial publicity bodies;
(11)
activities of travel agents;
(12)
running of staff shops, cooperatives and industrial canteens and similar institutions;
(13)
activities carried out by radio and television bodies in so far as these are not exempt pursuant to Article 132(1)(q).
ANNEX II
INDICATIVE LIST OF THE ELECTRONICALLY SUPPLIED SERVICES REFERRED TO IN POINT (C) OF THE FIRST PARAGRAPH OF ARTICLE 58
(1)
Website supply, web-hosting, distance maintenance of programmes and equipment;
(2)
supply of software and updating thereof;
(3)
supply of images, text and information and making available of databases;
(4)
supply of music, films and games, including games of chance and gambling games, and of political, cultural, artistic, sporting, scientific and entertainment broadcasts and events;
(5)
supply of distance teaching.
ANNEX III
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LIST OF SUPPLIES OF GOODS AND SERVICES TO WHICH THE REDUCED RATES AND THE EXEMPTION WITH DEDUCTIBILITY OF VAT REFERRED TO IN ARTICLE 98 MAY BE APPLIED
(1)
Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs;
(2)
supply of water;
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(3)
pharmaceutical products used for medical and veterinary purposes, including products used for contraception and female sanitary protection, and absorbent hygiene products;
(4)
medical equipment, appliances, devices, items, aids and protective gear, including health protection masks, normally intended for use in health care or for the use of the disabled, goods essential to compensate and overcome disability, as well as the adaptation, repair, rental and leasing of such goods;
(5)
transport of passengers and the transport of goods accompanying them, such as luggage, bicycles, including electric bicycles, motor or other vehicles, or the supply of services relating to the transport of passengers;
(6)
supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically, or both, (including brochures, leaflets and similar printed matter, children’s picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music; production of publications of non-profit-making organisations and services related to such production;
(7)
admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities or access to the live-streaming of those events or visits or both;
(8)
reception of radio and television broadcasting services and webcasting of such programmes provided by a media service provider; internet access services provided as part of digitalisation policy, defined by Member States;
(9)
supply of services by writers, composers and performing artists, or of the royalties due to them;
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(10)
supply and construction of housing, as part of a social policy, as defined by the Member States; renovation and alteration, including demolition and reconstruction, and repairing of housing and private dwellings; letting of immovable property for residential use;
(10a)
construction and renovation of public and other buildings used for activities in the public interest;
(10b)
window-cleaning and cleaning in private households;
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(10c)
supply and installation of solar panels on and adjacent to private dwellings, housing and public and other buildings used for activities in the public interest;
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(11)
supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings; and, until 1 January 2032, supply of chemical pesticides and chemical fertilisers;
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(11a)
live equines and the supply of services related to live equines;
(12)
accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites;
(12a)
restaurant and catering services, it being possible to exclude the supply of (alcoholic and/or non-alcoholic) beverages;
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(13)
admission to sporting events or access to the live-streaming of those events or both; use of sporting facilities, and the supply of sport or physical exercise classes also when live-streamed;
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(15)
supply of goods and services by organisations engaged in welfare or social security work as defined by Member States and recognised as being devoted to social wellbeing by Member States, in so far as those transactions are not exempt pursuant to Articles 132, 135 and 136;
(16)
supply of services by undertakers and cremation services, and the supply of goods related thereto;
(17)
provision of medical and dental care and thermal treatment in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1);
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(18)
supply of services provided in connection with sewage, street cleaning, refuse collection and waste treatment or waste recycling, other than the supply of such services by bodies referred to in Article 13;
(19)
supply of repairing services of household appliances, shoes and leather goods, clothing and household linen (including mending and alteration);
(20)
domestic care services such as home help and care of young, elderly, sick or disabled;
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(21)
hairdressing;
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(22)
supply of electricity, district heating and district cooling, and biogas produced by the feedstock listed in Annex IX, Part A, to Directive (EU) 2018/2001 of the European Parliament and of the Council ( 27 ); supply and installation of highly efficient low emissions heating systems meeting the emission (PM) benchmarks laid down in Annex V to Commission Regulation (EU) 2015/1189 ( 28 ) and in Annex V to Commission Regulation (EU) 2015/1185 ( 29 ) and having been attributed an EU energy label to show that the criterion referred to in Article 7(2) of Regulation (EU) 2017/1369 of the European Parliament and of the Council ( 30 ) is met; and, until 1 January 2030, natural gas and wood used as firewood;
(23)
live plants and other floricultural products, including bulbs, cotton, roots and the like, cut flowers and ornamental foliage;
(24)
children’s clothing and footwear; supply of children’s car seats;
(25)
supply of bicycles, including electric bicycles; rental and repairing services of such bicycles;
(26)
supply of works of art, collectors’ items and antiques listed in Annex IX, Parts A, B and C;
(27)
legal services supplied to people under a work contract and unemployed people in labour court proceedings, and legal services supplied under the legal aid scheme, as defined by Member States;
(28)
tools and other equipment of a kind normally intended for use in rescue or first aid services when supplied to public bodies or non-profit-making organisations active in civil or community protection;
(29)
supply of services in connection with the operation of lightships, lighthouses or other navigational aids and life-saving services including the organisation and maintenance of the lifeboat service.
ANNEX V
CATEGORIES OF GOODS COVERED BY WAREHOUSING ARRANGEMENTS OTHER THAN CUSTOMS WAREHOUSING AS PROVIDED FOR UNDER ARTICLE 160(2)
CN-code
Description of goods
(1)
0701
Potatoes
(2)
0711 20
Olives
(3)
0801
Coconuts, Brazil nuts and cashew nuts
(4)
0802
Other nuts
(5)
0901 11 00
Coffee, not roasted
0901 12 00
(6)
0902
Tea
(7)
1001 to 1005
Cereals
1007 to 1008
(8)
1006
Husked rice
(9)
1201 to 1207
Grains and oil seeds (including soya beans) and oleaginous fruits
(10)
1507 to 1515
Vegetable oils and fats and their fractions, whether or not refined, but not chemically modified
(11)
1701 11
Raw sugar
1701 12
(12)
1801
Cocoa beans, whole or broken, raw or roasted
(13)
2709
Mineral oils (including propane and butane; also including crude petroleum oils)
2710
2711 12
2711 13
(14)
Chapters 28 and 29
Chemicals in bulk
(15)
4001
Rubber, in primary forms or in plates, sheets or strip
4002
(16)
5101
Wool
(17)
7106
Silver
(18)
7110 11 00
Platinum (palladium, rhodium)
7110 21 00
7110 31 00
(19)
7402
Copper
7403
7405
7408
(20)
7502
Nickel
(21)
7601
Aluminium
(22)
7801
Lead
(23)
7901
Zinc
(24)
8001
Tin
(25)
ex 8112 92
Indium
ex 8112 99
ANNEX VI
LIST OF SUPPLIES OF GOODS AND SERVICES AS REFERRED TO IN POINT (D) OF ARTICLE 199(1)
(1)
Supply of ferrous and non ferrous waste, scrap, and used materials including that of semi-finished products resulting from the processing, manufacturing or melting down of ferrous and non-ferrous metals and their alloys;
(2)
supply of ferrous and non-ferrous semi-processed products and certain associated processing services;
(3)
supply of residues and other recyclable materials consisting of ferrous and non-ferrous metals, their alloys, slag, ash, scale and industrial residues containing metals or their alloys and supply of selection, cutting, fragmenting and pressing services of these products;
(4)
supply of, and certain processing services relating to, ferrous and non-ferrous waste as well as parings, scrap, waste and used and recyclable material consisting of cullet, glass, paper, paperboard and board, rags, bone, leather, imitation leather, parchment, raw hides and skins, tendons and sinews, twine, cordage, rope, cables, rubber and plastic;
(5)
supply of the materials referred to in this annex after processing in the form of cleaning, polishing, selection, cutting, fragmenting, pressing or casting into ingots;
(6)
supply of scrap and waste from the working of base materials.
ANNEX VII
LIST OF THE AGRICULTURAL PRODUCTION ACTIVITIES REFERRED TO IN POINT (4) OF ARTICLE 295(1)
(1)
Crop production:
(a)
general agriculture, including viticulture;
(b)
growing of fruit (including olives) and of vegetables, flowers and ornamental plants, both in the open and under glass;
(c)
production of mushrooms, spices, seeds and propagating materials;
(d)
running of nurseries;
(2)
stock farming together with cultivation:
(a)
general stock farming;
(b)
poultry farming;
(c)
rabbit farming;
(d)
beekeeping;
(e)
silkworm farming;
(f)
snail farming;
(3)
forestry;
(4)
fisheries:
(a)
freshwater fishing;
(b)
fish farming;
(c)
breeding of mussels, oysters and other molluscs and crustaceans;
(d)
frog farming.
ANNEX VIII
INDICATIVE LIST OF THE AGRICULTURAL SERVICES REFERRED TO IN POINT (5) OF ARTICLE 295(1)
(1)
Field work, reaping and mowing, threshing, baling, collecting, harvesting, sowing and planting;
(2)
packing and preparation for market, such as drying, cleaning, grinding, disinfecting and ensilage of agricultural products;
(3)
storage of agricultural products;
(4)
stock minding, rearing and fattening;
(5)
hiring out, for agricultural purposes, of equipment normally used in agricultural, forestry or fisheries undertakings;
(6)
technical assistance;
(7)
destruction of weeds and pests, dusting and spraying of crops and land;
(8)
operation of irrigation and drainage equipment;
(9)
lopping, tree felling and other forestry services.
ANNEX IX
WORKS OF ART, COLLECTORS' ITEMS AND ANTIQUES, AS REFERRED TO IN POINTS (2), (3) AND (4) OF ARTICLE 311(1)
PART A
Works of art
(1)
Pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist, other than plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, hand-decorated manufactured articles, theatrical scenery, studio back cloths or the like of painted canvas (CN code 9701 );
(2)
original engravings, prints and lithographs, being impressions produced in limited numbers directly in black and white or in colour of one or of several plates executed entirely by hand by the artist, irrespective of the process or of the material employed, but not including any mechanical or photomechanical process (CN code 9702 00 00 );
(3)
original sculptures and statuary, in any material, provided that they are executed entirely by the artist; sculpture casts the production of which is limited to eight copies and supervised by the artist or his successors in title (CN code 9703 00 00 ); on an exceptional basis, in cases determined by the Member States, the limit of eight copies may be exceeded for statuary casts produced before 1 January 1989;
(4)
tapestries (CN code 5805 00 00 ) and wall textiles (CN code 6304 00 00 ) made by hand from original designs provided by artists, provided that there are not more than eight copies of each;
(5)
individual pieces of ceramics executed entirely by the artist and signed by him;
(6)
enamels on copper, executed entirely by hand, limited to eight numbered copies bearing the signature of the artist or the studio, excluding articles of jewellery and goldsmiths' and silversmiths' wares;
(7)
photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to 30 copies, all sizes and mounts included.
PART B
Collectors' items
(1)
Postage or revenue stamps, postmarks, first-day covers, pre-stamped stationery and the like, used, or if unused not current and not intended to be current (CN code 9704 00 00 );
(2)
collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest (CN code 9705 00 00 ).