{
  "url": "https://openlegislation.uk/eu-regulation-2012-79/annex-III",
  "json_url": "https://openlegislation.uk/eu-regulation-2012-79/annex-III.json",
  "legislation": "eur/2012/79",
  "legislation_title": "Commission Implementing Regulation (EU) No 79/2012 of 31 January 2012 laying down detailed rules for implementing certain provisions of Council Regulation (EU) No 904/2010 concerning administrative cooperation and combating fraud in the field of value added tax (recast)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2012-79",
  "path": "annex/III",
  "kind": "annex",
  "number": "III",
  "heading": null,
  "text": "Codes for use in the transmission of information under Article 48(2) of Regulation (EU) No 904/2010\nCode 1. Fuel\n1.1.\nFuel for means of transport with a mass greater than 3 500 kg, other than means of transport for paying passengers\n1.1.1.\nPetrol\n1.1.2.\nDiesel\n1.1.3.\nLPG\n1.1.4.\nNatural Gas\n1.1.5.\nBio fuel\n1.2.\nFuel for means of transport with a mass less than or equal to 3 500 kg other than means of transport for paying passengers\n1.2.1.\nPetrol\n1.2.2.\nDiesel\n1.2.3.\nLPG\n1.2.4.\nNatural Gas\n1.2.5.\nBio fuel\n1.2.6.\nPKW\n1.2.7.\nLKW\n1.3.\nFuel for means of transport for paying passengers\n1.3.1.\nPetrol\n1.3.2.\nDiesel\n1.3.3.\nLPG\n1.3.4.\nNatural Gas\n1.3.5.\nBio fuel\n1.4.\nFuel used specifically for test vehicles\n1.5.\nPetroleum products used for lubrication of means of transport or engines\n1.6.\nFuel purchased for resale\n1.7.\nFuel for means of goods transport\n1.8.\nFuel for passenger and multipurpose cars\n1.8.1.\nUsed exclusively for business purposes\n1.8.2.\nUsed partly for commercial passenger transport, driving instruction or rental purposes\n1.8.3.\nUsed partly for other than 1.8.2 purposes\n1.9.\nFuel for motorcycles, caravans and vessels for recreational or sports purposes, and aircraft with a mass less than 1 550 kg\n1.9.1.\nUsed for commercial passenger transport, driving instruction or rental purposes\n1.9.2.\nUsed for business purposes\n1.10.\nFuel for machines and agriculture tractors\n1.10.1.\nPetrol\n1.10.2.\nDiesel\n1.10.3.\nLPG\n1.10.4.\nNatural Gas\n1.10.5.\nBio fuel\n1.11.\nFuel for means of passenger transport with less than 9 spaces or a rental car\n1.11.1.\nPetrol\n1.11.2.\nDiesel\n1.11.3.\nLPG\n1.11.4.\nNatural Gas\n1.11.5.\nBio fuel\n1.12.\nFuel for means of passenger transport other than 1.8 and 1.9\n1.13.\nFuel for means of transport for which there exists no restriction on the right to deduct\n1.14.\nFuel for means of transport for which there exists a restriction on the right to deduct.\nCode 2. Hiring of means of transport\n2.1.\nHiring of means of transport with a mass greater than 3 500 kg other than means of transport for paying passengers\n2.2.\nHiring of means of transport with a mass less than or equal to 3 500 kg other than means of transport for paying passengers\n2.2.1.\nFor a continuous period exceeding 6 months\n2.2.2.\nFor a continuous period equal to or not exceeding 6 months\n2.2.3.\nPKW\n2.2.4.\nLKW\n2.3.\nHiring of means of transport for paying passengers\n2.3.1.\nFor a continuous period exceeding 6 months\n2.3.2.\nFor a continuous period equal to or not exceeding 6 months\n2.4.\nHiring of means of goods transport\n2.5.\nHiring of passenger and multipurpose cars\n2.5.1.\nUsed exclusively for business purposes\n2.5.2.\nUsed partly for commercial passenger transport or driving instruction\n2.5.3.\nUsed partly for other than 2.5.2 purposes\n2.6.\nHiring of motorcycles, caravans and vessels for recreational or sports purposes, and aircraft with a mass less than 1 550 kg\n2.6.1.\nUsed for commercial passenger transport or driving instruction\n2.6.2.\nUsed for other business purposes\n2.7.\nHiring of passenger cars of the M1 category\n2.8.\nHiring of means of passenger transport with more than 9 spaces\n2.9.\nHiring of means of passenger transport with less than 9 spaces\n2.9.1.\nUsed for commercial operations\n2.9.2.\nUsed for other than commercial operations\n2.10.\nHiring of means of transport for which there exists no restriction on the right to deduct\n2.11.\nHiring of a means of transport for which there exists a restriction on the right to deduct.\n2.12.\nHiring of means of transport other than 2.5 and 2.6\nCode 3. Expenditure relating to means of transport (other than goods and services referred to under codes 1 and 2)\n3.1.\nExpenditure relating to means of transport with a mass greater than 3 500 kg other than means of transport for paying passengers\n3.1.1.\nPurchase of means of transport with a mass greater than 3 500 kg other than means of transport for paying passengers\n3.1.2.\nMaintenance of a means of transport with a mass greater than 3 500 kg other than means of transport for paying passengers\n3.1.3.\nPurchase and installation of accessories for a means of transport with a mass greater than 3 500 kg other than means of transport for paying passengers\n3.1.4.\nGaraging or parking of a means of transport with a mass greater than 3 500 kg other than means of transport for paying passengers\n3.1.5.\nOther expenditure relating to a means of transport with a mass greater than 3 500 kg other than means of transport for paying passengers\n3.2.\nExpenditure relating to means of transport with a mass less than or equal to 3 500 kg other than means of transport for paying passengers\n3.2.1.\nPurchase of means of transport with a mass less than or equal to 3 500 kg other than means of transport for paying passengers\n3.2.2.\nMaintenance of a means of transport with a mass less than or equal to 3 500 kg other than means of transport for paying passengers\n3.2.3.\nPurchase and installation of accessories for a means of transport with a mass less than or equal to 3 500 kg other than means of transport for paying passengers\n3.2.4.\nGaraging or parking of a means of transport with a mass less than or equal to 3 500 kg other than means of transport for paying passengers\n3.2.5.\nOther expenditure relating to a means of transport with a mass less than or equal to 3 500 kg other than means of transport for paying passengers\n3.2.6.\nPKW\n3.2.7.\nLKW\n3.3.\nExpenditure relating to means of transport for paying passengers\n3.3.1.\nPurchase of a means of transport for paying passengers\n3.3.2.\nMaintenance of a means of transport for paying passengers\n3.3.3.\nPurchase and installation of accessories for a means of transport for paying passengers\n3.3.4.\nGaraging or parking of a means of transport for paying passengers\n3.3.5.\nOther expenditure relating to a means of transport for paying passengers\n3.4.\nExpenditure relating to means of goods transport\n3.4.1.\nPurchase of a means of goods transport\n3.4.2.\nMaintenance of a means of goods transport\n3.4.3.\nGaraging or parking of a means of goods transport\n3.4.4.\nExpenditure relating to means of goods transport other than 3.4.1, 3.4.2 and 3.4.3\n3.5.\nMaintenance of passenger and multipurpose cars\n3.5.1.\nUsed exclusively for business purposes\n3.5.2.\nUsed partly for commercial passenger transport, driving instruction, or rental purposes\n3.5.3.\nUsed partly for business purposes other than 3.5.2\n3.6.\nMaintenance, of motorcycles, caravans and vessels for recreational and sports purposes, and aircrafts with a mass greater than 1 550 kg\n3.6.1.\nUsed for commercial passenger transport, driving instruction, rental purposes\n3.6.2.\nUsed for other business purposes\n3.7.\nExpenditure, other than maintenance, garaging and parking relating to passenger and multipurpose cars\n3.7.1.\nUsed exclusively for business purposes\n3.7.2.\nUsed partly for commercial passenger transport, driving instruction or rental purposes\n3.7.3.\nUsed partly for purposes other than 3.7.2\n3.8.\nExpenditure, other than maintenance, garaging and parking relating to motorcycles, caravans and vessels for recreational and sports purposes, and aircrafts with a mass greater than 1 550 kg.\n3.8.1.\nUsed for commercial passenger transport, driving instruction, rental purposes or resale\n3.8.2.\nUsed for other business purposes\n3.9.\nPurchase of passenger car of M1 category\n3.10.\nPurchase of accessories for passenger cars of M1 category, including their assembly and installation\n3.11.\nExpenditure relating to means of passenger transport with more than 9 places, or to means of goods transport\n3.12.\nExpenditure relating to means of passenger transport with less than 9 places used for commercial operations\n3.13.\nExpenditure relating to means of transport for which there exists no restriction on the right to deduct\n3.14.\nExpenditure relating to means of transport for which there exists a restriction on the right to deduct\n3.15.\nMaintenance of means of passenger transport other than passenger and multipurpose cars, motorcycles, caravans ad vessels for recreational and sports purposes, and aircraft with a mass greater than 1 550 kg.\n3.16.\nGaraging or parking of a means of passenger transport\n3.17.\nExpenditure, other than maintenance, garaging or parking relating to means of transport other than passenger and multipurpose cars, motorcycles, caravans and vessels for recreational and sports purposes, and aircraft with a mass greater than 1 550 kg\nCode 4. Road tolls and road user charge\n4.1.\nRoad tolls for means of transport with a mass greater than 3 500 kg other than means of transport for paying passengers\n4.2.\nRoad tolls for vehicles with a mass less than or equal to 3 500 kg other than means of transport for paying passengers\n4.2.1.\nPKW\n4.2.2.\nLKW\n4.3.\nRoad tolls for means of transport for paying passengers\n4.4.\nRoad tolls for any means of transport across the Great Belt Bridge\n4.5.\nRoad tolls for any means of transport across the Öresund Bridge\n4.6.\nRoad tolls for means of transport for paying passengers with more than 9 places\n4.7.\nRoad tolls for means of transport for paying passengers with less than 9 places\n4.8.\nRoad tolls for vehicles used in the context of a conference, fair, exhibition or congress\n4.8.1.\nFor the organiser of the event\n4.8.2.\nFor a participant in the event, where the expenditure is directly charged by the organiser\nCode 5. Travel expenses, such as taxi fares, public transport fares\n5.1.\nFor the taxable person or an employee of the taxable person\n5.2.\nFor someone other than the taxable person, or an employee of the taxable person\n5.3.\nFor the taxable person or an employee of the taxable person in the context of a conference, fair, exhibition or congress\n5.3.1.\nFor the organiser of the event\n5.3.2.\nFor a participant in the event, where the expenditure is directly charged by the organiser\nCode 6. Accommodation\n6.1.\nExpenditure on lodging and accommodation for the taxable person, or an employee of the taxable person\n6.2.\nExpenditure on lodging and accommodation for someone other than the taxable person or an employee of the taxable person\n6.3.\nExpenditure on lodging and accommodation for the taxable person or an employee of the taxable person attending qualifying conferences\n6.4.\nExpenditure on lodging and accommodation for the taxable person or an employee of the taxable person in the context of a conference, fair, exhibition or congress\n6.4.1.\nFor the organiser of the event\n6.4.2.\nFor a participant in the event, where the expenditure is directly charged by the organiser\n6.5.\nExpenditure on lodging and accommodation for an employee of the taxable person effecting supplies of goods or services\n6.6.\nExpenditure on lodging and accommodation for onward supply\n6.7.\nExpenditure on lodging other than 6.5 or 6.6\nCode 7. Food, drink and restaurant services\n7.1.\nFood and drink provided by hotels, bars, restaurants and boarding houses, including breakfast\n7.1.1.\nFor the taxable person or an employee of the taxable person\n7.1.2.\nFor someone other than the taxable person or an employee of the taxable person\n7.2.\nFood and drink provided in the context of a conference, fair, exhibition or congress\n7.2.1.\nFor the organiser of the event\n7.2.2.\nFor a participant in the event, where the expenditure is directly charged by the organiser\n7.3.\nFood and drink for an employee of the taxable person effecting supplies of goods or services\n7.4.\nRestaurant services purchased for onward supply\n7.5.\nPurchase of food, drink or restaurant services other than 7.2, 7.3 and 7.4\nCode 8. Admissions to fairs and exhibitions\n8.1.\nFor the taxable person or an employee of the taxable person\n8.2.\nFor someone other than the taxable person or an employee of the taxable person\nCode 9. Expenditure on luxuries, amusements and entertainment\n9.1.\nPurchase of alcohol\n9.2.\nPurchase of manufactured tobacco\n9.3.\nExpenditure on receptions and entertainment.\n9.3.1.\nFor publicity purposes\n9.3.2.\nNot for publicity purposes\n9.4.\nExpenditure on maintenance of pleasure craft\n9.5.\nExpenditure on works of art, collectors items and antiques\n9.6.\nExpenditure on luxuries, amusements and entertainment for advertising\n9.7.\nExpenditure on luxuries, amusements and entertainment other than 9.1, 9.2 and 9.3\nCode 10. Other\n10.1.\nTools\n10.2.\nRepairs within a warranty period\n10.3.\nServices connected with education\n10.4.\nWork on property\n10.4.1.\nWork on immoveable property\n10.4.2.\nWork on immoveable property used as a dwelling\n10.4.3.\nWork on moveable property other than code 3\n10.5.\nPurchase or hiring of property\n10.5.1.\nPurchase or hiring of immoveable property\n10.5.2.\nPurchase or hiring of immoveable property used as a dwelling, or for recreational or leisure use.\n10.5.3.\nPurchase or hiring of moveable property connected with or used in immoveable property used as a dwelling, or for recreational or leisure use.\n10.5.4.\nPurchase or hiring of moveable property other than code 2\n10.6.\nProvision of water, gas or electricity through a distribution network\n10.7.\nGifts of a small value\n10.8.\nOffice expenses\n10.9.\nParticipation in fairs and seminars, education or training\n10.9.1.\nFairs\n10.9.2.\nSeminars\n10.9.3.\nEducation\n10.9.4.\nTraining\n10.10.\nFlat rate additions on livestock and agricultural produce\n10.11.\nExpenditure on postage of mail to countries outside the EU\n10.12.\nExpenditure on fax and phone in connection with accommodation\n10.13.\nGoods and services acquired by a travel organiser for the direct benefit of the traveller\n10.14.\nGoods purchased for resale other than 1.6\n10.15.\nservices purchased for resale other than 6.6 and 7.4\n10.16.\nWork on property\n10.16.1.\nWork on immoveable property used as a residence, recreational or leisure facility\n10.16.2.\nWork on immoveable property other than 10.16.1\n10.16.3.\nWork on moveable property connected with or use of an immoveable property in 10.16.1\n10.16.4.\nWork on moveable property other than 10.16.3\n10.17.\nExpenditure on property\n10.17.1.\nExpenditure on immoveable property used as a dwelling, or for recreational or leisure use.\n10.17.2.\nExpenditure on immoveable property other than 10.17.1",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2012/79/annex/III",
    "retrieved_at": "2026-11-01T14:49:37.183623+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}