Grouping of Goods and Services - what is it about?
From October 01, 2020, the obligation to send a new JPK_V7 file to the KAS gates comes into force, which replaces the current VAT declaration and JPK_VAT file. The new electronic document is a combination of the declaration and registration parts, which must be additionally supplemented with new GTU codes. The seller is obligated to mark the delivered goods and services with the appropriate GTU code in the JPK_V7 file. The sale of goods that are not listed in the catalog remains unmarked. The GTU code grouping catalog itself consists of 13 items:
- GTU_01 Delivery of alcoholic beverages within the meaning of the provisions on excise duty (not applicable to catering)
- GTU_02 Delivery of goods referred to in art. 103 paragraph 5aa of the VAT Act (including fuels and diesel oils),
- GTU_03 Delivery of heating oil,
- GTU_04 Supply of tobacco products,
- GTU_05 Delivery of waste,
- GTU_06 Delivery of electronic devices,
- GTU_07 Delivery of vehicles and car parts,
- GTU_08 Delivery of precious and non-precious metals,
- GTU_09 Delivery of medicines and medical devices,
- GTU_10 Delivery of buildings, structures and land,
- GTU_11 Provision of services for the transfer of greenhouse gas emission allowances,
- GTU_12 Provision of intangible services, e.g. consulting, accounting, legal, management, training, marketing,
- GTU_13 Provision of transport and warehouse management services.
What GTU code to use?
Detailed table with search option
| Lp | The type of transaction | GTU codes |
|---|---|---|
| 1 | Supply of alcoholic beverages - ethyl alcohol, beer, wine, fermented beverages and intermediate products, within the meaning of the provisions on excise duty | GTU_01 |
| 2 | The delivery of the goods referred to in Art. 103 paragraph 5aa of the VAT Act, i.e .: | GTU_02 |
| 2.1 | aviation gasoline (CN 2710 12 31) | GTU_02 |
| 2.2 | motor gasoline (CN 2710 12 25 - excluding white spirit and industrial gasoline, CN 271012 41, CN 2710 12 45, CN 2710 12 49, CN 2710 12 51, CN 2710 12 59, CN 2710 12 90, CN 2207 20 00) | GTU_02 |
| 2.3 | liquid gas (LPG) (CN 2711 12, CN 2711 13, CN 2711 14 00, CN 2711 19 00) | GTU_02 |
| 2.4 | diesel oils (CN 2710 19 43, CN 2710 20 11) | GTU_02 |
| 2.5 | heating oils (CN 2710 19 62, CN 2710 19 64, CN 2710 19 68, CN 2710 20 31, CN 2710 20 35, CN 2710 20 39, CN 2710 20 90) | GTU_02 |
| 2.6 | jet petrol type fuels (CN 2710 12 70) | GTU_02 |
| 2.7 | kerosene type fuels for jet engines (CN 2710 19 21) | GTU_02 |
| 2.8 | other diesel oils (CN 2710 19 46, CN 2710 19 47, CN 2710 19 48, CN 2710 20 15, CN 2710 20 17, CN 2710 20 19) | GTU_02 |
| 2.9 | liquid fuels within the meaning of the Act of August 25, 2006 on the fuel quality monitoring and scrutinizing system (Journal of Laws of 2019, items 660 and 1527), which were not included in point 1-4 and 6-8 | GTU_02 |
| 2.10 | liquid biofuels within the meaning of the Act of August 25, 2006 on biocomponents and liquid biofuels (Journal of Laws of 2019, items 1155, 1123, 1210 and 1527) | GTU_02 |
| 2.11 | other goods referred to in Art. 86 sec. 2 of the Act of 6 December 2008 on excise duty, listed in Annex 1 to this Act, regardless of the CN code | GTU_02 |
| 3 | Supply of heating oil within the meaning of the provisions on excise duty and lubricating oils, other oils falling within CN codes from 2710 19 71 to 2710 19 99 except: - products falling within CN code 2710 19 85 (white oils, liquid paraffin), - plastic lubricants falling within CN code 2710 19 99, - lubricating oils falling within CN code 2710 20 90, - lubricating preparations of CN heading 3403, excluding plastic lubricants of this heading. | GTU_03 |
| 4 | Supply of tobacco products, raw tobacco, liquid for electronic cigarettes and innovative products, within the meaning of the provisions on excise duty | GTU_04 |
| 5 | Waste delivery - only specified in item 79-91 of Annex 15 to the VAT Act, i.e .: | GTU_05 |
| 5.1 | wrecks intended for scrapping, other than ships and other floating structures (PKWiU 38.11.49.0) | GTU_05 |
| 5.2 | glass waste (PKWiU 38.11.51.0) | GTU_05 |
| 5.3 | paper and cardboard waste (PKWiU 38.11.52.0) | GTU_05 |
| 5.4 | other rubber waste (PKWiU 38.11 .54.0) | GTU_05 |
| 5.5 | plastic waste (PKWiU 38.11.55.0) | GTU_05 |
| 5.6 | non-hazardous waste containing metal (PKWiU 38.11.58.0) | GTU_05 |
| 5.7 | hazardous metal-containing waste (PKWiU 38.12.26.0) | GTU_05 |
| 5.8 | waste and shortage of electric cells and accumulators; spent primary cells, batteries and electric accumulators (PKWiU 38.12.27) | GTU_05 |
| 5.9 | metal secondary raw materials (PKWiU 38.32.2) | GTU_05 |
| 5.10 | recyclable glass materials (PKWiU 38.32.31.0) | GTU_05 |
| 5.11 | recyclable materials from paper and cardboard (PKWiU 38.32.32.0) | GTU_05 |
| 5.12 | secondary raw materials of plastics (PKWiU 38.32.33.0) | GTU_05 |
| 5.13 | secondary raw materials of rubber (PKWiU 38.32.34.0) | GTU_05 |
| 6 | Delivery of electronic devices and parts and materials therefor, only specified in item 7-9, 59-63, 65, 66, 69 and 94-96 of Annex 15 to the Act, i.e .: | GTU_06 |
| 6.1 | surface sensitizing emulsions for use in photography; chemical preparations for use in photography, not elsewhere classified only toners without a print head for printers for automatic data-processing machines (PKWiU 20.59.12.0) | GTU_06 |
| 6.2 | writing ink, drawing ink and other inks and inks only ink cartridges without printhead for automatic data-processing machines (PKWiU 20.59.30.0) | GTU_06 |
| 6.3 | plates, sheets, films, tapes and strips made of plastics, not reinforced, laminated or combined with other materials - only stretch foil (PKWiU 22.21.30.0) | GTU_06 |
| 6.4 | electronic integrated circuits - only processors (PKWiU 26.11.30.0) | GTU_06 |
| 6.5 | computers and other machines for automatic data processing (PKWiU 26.20.1) | GTU_06 |
| 6.6 | memory units - only hard drives (HDD) (PKWiU 26.20.21.0) | GTU_06 |
| 6.7 | non-volatile semiconductor devices - only SSDs (PKWiU 26.20.22.0) | GTU_06 |
| 6.8 | phones for mobile networks or for other wireless networks - only mobile phones, including smartphones (PKWiU 26.30.22.0) | GTU_06 |
| 6.9 | video game consoles (of a kind used with a television set or a standalone screen) and other arcade or gambling devices with an electronic display - excluding parts and accessories (PKWiU 26.40.60.0) | GTU_06 |
| 6.10 | digital cameras and digital cameras (PKWiU 26.70.13.0) | GTU_06 |
| 6.11 | parts and accessories for photocopiers - only ink cartridges and printhead for printers for automatic data-processing machines, toners with a print head for printers for automatic data-processing machines (PKWiU 28.23.26.0) | GTU_06 |
| 6.12 | operating system software packages - only SSDs (PKWiU 58.29.11.0) | GTU_06 |
| 6.13 | other utility software packages - only SSD disks (PKWiU 58.29.29.0) | GTU_06 |
| 6.14 | other films and video recordings on disks, magnetic tapes, etc. on media - only SSDs (PKWiU 59.11.23.0) | GTU_06 |
| 7 | Delivery of vehicles and car parts with codes only CN 8701 - 8708 and CN 8708 10, i.e .: | GTU_07 |
| 7.1 | tractors (including agricultural, crawler, road semi-trailers) (CN 8701) - excluding vehicles: - for self-propelled in-house transport, not equipped with lifting devices, of a kind used in factories, warehouses, ports or airports, for the transport of goods over short distances, - tractors of the type used on railway station platforms, - parts of the above vehicles. | GTU_07 |
| 7.2 | motor vehicles for the transport of ten persons or more with the driver (CN 8702) | GTU_07 |
| 7.3 | cars and other motor vehicles principally designed for the transport of passengers (other than those of heading 8702), including passenger and goods vehicles (station wagons) and racing cars (CN 8703) | GTU_07 |
| 7.4 | motor vehicles for the transport of goods (CN 8704) | GTU_07 |
| 7.5 | special purpose motor vehicles, other than those primarily intended for the transport of people or goods (e.g. emergency service vehicles, car cranes, fire engines, concrete mixers, sweepers, watering machines, mobile workshops, mobile radiological stations) (CN 8705) | GTU_07 |
| 7.6 | chassis fitted with engines, for motor vehicles covered by item 8701 - 8705 (CN 8706) | GTU_07 |
| 7.7 | bodywork (including cabins), for motor vehicles covered by item 8701 - 8705 (CN 8707) | GTU_07 |
| 7.8 | parts and accessories for motor vehicles covered by item 8701 8705 (CN 8708), including: | GTU_07 |
| 7.8.1 | bumpers and parts thereof (CN 8708 10) | GTU_07 |
| 7.8.2 | seat belts (CN 8708 21) | GTU_07 |
| 7.8.3 | servo brakes and brakes; parts thereof (CN 8708 30) | GTU_07 |
| 7.8.4 | gearboxes (gearboxes) and their parts (CN 8708 40) | GTU_07 |
| 7.8.5 | driving axles with differentials, whether or not fitted with other transmission components, non-driving axles; parts thereof (CN 8708 50) | GTU_07 |
| 7.8.6 | road wheels and their parts and accessories (CN 8708 70) | GTU_07 |
| 7.8.7 | suspension systems and parts (including shock absorbers) (CN 8708 80) | GTU_07 |
| 7.8.8 | coolers and parts thereof (CN 8708 91) | GTU_07 |
| 7.8.9 | mufflers and exhaust pipes; parts thereof (CN 8708 92) | GTU_07 |
| 7.8.10 | couplings and parts thereof (CN 8708 93) | GTU_07 |
| 7.8.11 | steering wheels, steering columns and steering gears; parts thereof (CN 8708 94) | GTU_07 |
| 7.8.12 | airbags with an inflation system; parts thereof (CN 8708 95) | GTU_07 |
| 7.8.13 | other (CN 8708 99) | GTU_07 |
| 8 | Supply of precious and non-precious metals - only specified in item 1-3 of Annex 12 to the Act and in item 12-25, 33-40, 45, 46, 56 and 78 of Annex 15 to the Act, i.e .: | GTU_08 |
| 8.1 | annex 12: | GTU_08 |
| 8.1.1 | antiques older than 100 years - only artistic jewelery (CN 9706 00 00) | GTU_08 |
| 8.1.2 | - Worked vegetable or mineral carving materials and articles made of such materials, - molded or carved articles of wax, stearin, gums and natural resins or modeling masses and other molded or carved articles not elsewhere specified or included, - worked, unhardened gelatin (except gelatine of heading 3503), - articles made of unhardened gelatin - only articles made of amber (CN 9602) | GTU_08 |
| 8.1.3 | precious metals and metals clad with precious metals - only goods: | GTU_08 |
| 8.1.3.1 | silver (including silver plated with gold or platinum) (CN 7106) - unwrought or in the form of powder, silver alloys or semi-manufactured except: - silver (whether or not plated with gold or platinum) in the form of silver foil and silver alloys (including gold or platinum), - semi-finished products of silver or of silver alloys other than in the form of strips, strips, sheets, wires, rods, sections, pipes | GTU_08 |
| 8.1.3.2 | gold (including platinum gold) (CN 7108) - unwrought or in the form of powder, gold alloys, or semi-manufactured except: - gold (also coated with platinum) in the form of gold foil and gold alloys (also coated with platinum), - semi-finished products of gold or of gold alloys other than in the form of sheets, strips, strips, wires, rods, tubes | GTU_08 |
| 8.1.3.3 | platinum, unwrought or semi-manufactured, or in powder form (CN 7110) - only: platinum powder, palladium powder, iridium powder, rhodium powder, technical pure platinum, technically pure palladium, technically pure rhodium, technically pure iridium, high purity platinum, high purity palladium, high purity rhodium, high purity iridium, platinum alloys , iridium alloys, palladium alloys, platinum as an intermediate except: - platinum in the form of films made of platinum, palladium, iridium, osmium, rhodium and ruthenium and alloys of these metals, - semi-finished products of these metals and their alloys other than in the form of sheets, strips, strips, wires, rods, pipes | GTU_08 |
| 8.1.3.4 | waste and scrap of precious metals or metals clad with precious metals; other waste and scrap containing precious metals or precious metal compounds of a kind used principally for the recovery of precious metals (CN 7112) - only: - gold scrap, silver scrap, platinum scrap, palladium scrap, iridium scrap, silver waste | GTU_08 |
| 8.1.3.5 | articles of jewelery and parts thereof of precious metal or of metal clad with precious metal (CN 7113) | GTU_08 |
| 8.1.3.6 | Articles of goldsmiths 'or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal (CN 7114) - except: - devotional items made of metals other than precious metals, - products of religious worship | GTU_08 |
| 8.1.3.7 | coins (CN 7118) | GTU_08 |
| 8.2 | annex 15: | GTU_08 |
| 8.2.1 | hot-rolled flat products, width> = 600 mm, made of non-alloy steel (PKWiU 24.10.31.0) | GTU_08 |
| 8.2.2 | hot-rolled flat products, <600 mm wide, of non-alloy steel (PKWiU 24.10.32.0) | GTU_08 |
| 8.2.3 | hot-rolled flat products, width> = 600 mm, of other alloy steel, excluding products of silicon-electrical steel (PKWiU 24.10.35.0) | GTU_08 |
| 8.2.4 | hot-rolled flat products, <600 mm wide, of other alloy steel, excluding products of silicon-electrical steel (PKWiU 24.10.36.0) | GTU_08 |
| 8.2.5 | cold-rolled flat products, width> = 600 mm, made of non-alloy steel (PKWiU 24.10.41.0) | GTU_08 |
| 8.2.6 | cold-rolled flat products, width> = 600 mm, of other alloy steel, excluding products of electrotechnical silicon steel (PKWiU 24.10.43.0) | GTU_08 |
| 8.2.7 | flat rolled products, of a width> = 600 mm, of non-alloy steel, clad, coated or coated (PKWiU 24.10.51.0) | GTU_08 |
| 8.2.8 | flat rolled products> = 600 mm wide, of other alloy steel, clad, coated or coated (PKWiU 24.10.52.0) | GTU_08 |
| 8.2.9 | hot-rolled bars, in irregularly wound coils, made of non-alloy steel (PKWiU 24.10.61.0) | GTU_08 |
| 8.2.10 | other bars of steel, not further worked than forged, hot rolled, drawn or extruded, including those twisted after rolling (PKWiU 24 .10.62) | GTU_08 |
| 8.2.11 | hot-rolled bars, in irregularly wound coils, of other alloy steel (PKWiU 24.10.65.0) | GTU_08 |
| 8.2.12 | other bars of other alloy steel, not further worked than forged, hot rolled, drawn or extruded, including those twisted after rolling (PKWiU 24.10.66.0) | GTU_08 |
| 8.2.13 | open sections, not further worked than hot rolled, hot drawn or extruded, of non-alloy steel (PKWiU 24.10.71.0) | GTU_08 |
| 8.2.14 | open sections, not further worked than hot rolled, hot drawn or extruded, of other alloy steel (PKWiU 24.10.73.0) | GTU_08 |
| 8.2.15 | cold drawn bars and angles, shapes and sections of non-alloy steel (PKWiU 24.31.10.0) | GTU_08 |
| 8.2.16 | cold drawn bars and angles, shapes and sections, of other alloy steel (PKWiU 24.31.20.0) | GTU_08 |
| 8.2.17 | cold-rolled flat products of steel, <600 mm wide, uncoated (PKWiU 24.32.10.0) | GTU_08 |
| 8.2.18 | cold-rolled flat products of steel, <600 mm wide, clad, coated or coated (PKWiU 24.32.20.0) | GTU_08 |
| 8.2.19 | open sections, cold formed or formed, made of non-alloy steel (PKWiU 24.33.11.0) | GTU_08 |
| 8.2.20 | ribbed sheets of unalloyed steel (PKWiU 24.33.20.0) | GTU_08 |
| 8.2.21 | cold drawn wire, made of non-alloy steel (PKWiU 24.34.11.0) | GTU_08 |
| 8.2.22 | silver, unwrought or in the form of an intermediate, or in the form of powder (PKWiU 24.41.10.0) | GTU_08 |
| 8.2.23 | silver-clad base metals and platinum-clad base metals, silver or gold, not further worked than semi-finished only gold and silver, platinum-plated, not otherwise worked than semi-finished (PKWiU 24.41.50.0) | GTU_08 |
| 8.2.24 | unwrought aluminum (PKWiU 24.42.11.0) | GTU_08 |
| 8.2.25 | other non-ferrous metals and articles thereof; cermets; ash and residues containing metals and metal compounds only base metal waste and scrap (PKWiU 24.45.30.0) | GTU_08 |
| 8.2.26 | jewelery and parts thereof and other jewelery and parts thereof, of gold and silver or clad with precious metal - only: - parts of jewelery and parts of other jewelery made of gold, silver and platinum, i.e. unfinished or incomplete jewelery and distinct jewelery parts, including those coated or clad with precious metal (PKWiU 32.12.13.0) | GTU_08 |
| 9 | Supply of drugs and medical devices - medicinal products, foodstuffs for particular nutritional uses and medical devices, subject to the notification obligation referred to in Art. 37av paragraph. 1 of the Act of 6 September 2001 Pharmaceutical Law (Journal of Laws of 2019, item 499, as amended), i.e. covered by the obligation to notify the Main Pharmaceutical Inspectorate of their intention to: - export outside the territory of Poland or, - disposal to an entity operating outside Poland. | GTU_09 |
| 10 | Delivery of buildings, structures and land - transfer of rights to dispose of buildings, structures and land as owner - Construction services and renovation of buildings are not covered by GTU_10 | GTU_10 |
| 11 | Provision of services for the transfer of greenhouse gas emission allowancesreferred to in the Act of 12 June 2015 on the greenhouse gas emission allowance trading scheme (Journal of Laws of 2018, items 1201 and 2538 and of 2019, items 730, 1501 and 1532) | GTU_11 |
| 12 | Provision of intangible services - only: | GTU_12 |
| 12.1 | advisory services, including: legal and tax consultancy, consultancy related to management: | GTU_12 |
| 12.1.1 | computer hardware consultancy services (PKWiU 62.02.01) | GTU_12 |
| 12.1.2 | services related to consulting in the field of computer software (PKWiU 62.02.02), | GTU_12 |
| 12.1.3 | financial consulting services (PKWiU 66.19.91) | GTU_12 |
| 12.1.4 | legal advisory and representation services in the field of criminal law (PKWiU 69.10.11) | GTU_12 |
| 12.1.5 | legal advisory and representation services in the field of commercial law (PKWiU 69.10.12) | GTU_12 |
| 12.1.6 | legal advisory and representation services in the field of labor law (PKWiU 69.10.13) | GTU_12 |
| 12.1.7 | legal advisory and representation services in the field of civil law (PKWiU 69.10.14) | GTU_12 |
| 12.1.8 | tax advisory services (PKWiU 69.20.3) | GTU_12 |
| 12.1.9 | advisory services related to strategic management (PKWiU 70.22.11) | GTU_12 |
| 12.1.10 | advisory services related to financial management, excluding taxes (PKWiU 70.22.12) | GTU_12 |
| 12.1.11 | advisory services related to market management (PKWiU 70.22.13) | GTU_12 |
| 12.1.12 | advisory services related to human resource management (PKWiU 70.22.14) | GTU_12 |
| 12.1.13 | consulting services related to production management (PKWiU 70.22.15) | GTU_12 |
| 12.1.14 | consulting services related to supply chain management and other consulting services related to management (PKWiU 70.22.16) | GTU_12 |
| 12.1.15 | other advisory services related to running a business (PKWiU 70.22.3) | GTU_12 |
| 12.1.16 | consulting services in the field of architectural and construction projects (PKWiU 71.11.24) | GTU_12 |
| 12.1.17 | consulting services in the field of architectural landscaping (PKWiU 71.11.42) | GTU_12 |
| 12.1.18 | technical consulting services (PKWiU 71.12.11) | GTU_12 |
| 12.1.19 | consulting services in the field of geology and geophysics (PKWiU 71.12.31) | GTU_12 |
| 12.1.20 | environmental consulting services (PKWiU 74.90.13) | GTU_12 |
| 12.1.21 | security consulting services (PKWiU 74.90.15) | GTU_12 |
| 12.1.22 | other scientific and technical consulting services, not elsewhere classified (PKWiU 74.90.19) | GTU_12 |
| 12.2 | accountants (PKWiU 69.20.2) | GTU_12 |
| 12.3 | legal (PKWiU 69.1) | GTU_12 |
| 12.4 | management: | GTU_12 |
| 12.4.1 | network management services (PKWiU 62.03.11) | GTU_12 |
| 12.4.2 | services related to the management of IT systems (PKWiU 62.03.12) | GTU_12 |
| 12.4.3 | website management services (hosting) (PKWiU 63.11.12) | GTU_12 |
| 12.4.4 | other services related to the management of financial markets (PKWiU 66.11.19) | GTU_12 |
| 12.4.5 | services related to the management of a securities portfolio, except for pension funds (PKWiU 66.30.11) | GTU_12 |
| 12.4.6 | services related to the management of pension funds (PKWiU 66.30.12) | GTU_12 |
| 12.4.7 | residential real estate management services provided on request, with the exception of real estate co-owned (PKWiU 68.32.11) | GTU_12 |
| 12.4.8 | real estate management services provided on request (PKWiU 68.32.12) | GTU_12 |
| 12.4.9 | non-residential real estate management services provided on request (PKWiU 68.32.13) | GTU_12 |
| 12.4.10 | bankruptcy estate management services (PKWiU 69.20.4) | GTU_12 |
| 12.4.11 | business process management services (PKWiU 70.22.17) | GTU_12 |
| 12.4.12 | other project management services, excluding construction projects (PKWiU 70.22.2) | GTU_12 |
| 12.4.13 | rights management services related to artistic, literary and musical creation, excluding cinematographic and audiovisual works (PKWiU 90.02.19.1) | GTU_12 |
| 12.5 | marketing - direct marketing and direct advertising (PKWiU 73.11.12) | GTU_12 |
| 12.6 | head offices (PKWiU 70.1) | GTU_12 |
| 12.7 | advertising (PKWiU 73.1) | GTU_12 |
| 12.8 | market and public opinion research (PKWiU 73.2) | GTU_12 |
| 12.9 | in the field of research and development works (PKWiU 72) | GTU_12 |
| 12.10 | training - education services (PKWiU 85) | GTU_12 |
| 13 | Provision of transport and warehouse management services - Section H of PKWiU 2015 symbol 49.4, 52.1, i.e .: | GTU_13 |
| 13.1 | road transport of goods and services related to removals (PKWiU 49.4), including: | GTU_13 |
| 13.1.1 | road transport of goods (PKWiU 49.41.1): | GTU_13 |
| 13.1.1.1 | road transport of goods by trucks - refrigerated trucks (PKWiU 49.41.11) | GTU_13 |
| 13.1.1.2 | road transport of petroleum products by tankers (PKWiU 49.41.12) | GTU_13 |
| 13.1.1.3 | road transport of other liquids and gases by tankers (PKWiU 49.41.13) | GTU_13 |
| 13.1.1.4 | road transport with vehicles intended for the transport of goods in containers (PKWiU 49.41.14) | GTU_13 |
| 13.1.1.5 | road transport with vehicles intended for the transport of dry bulk goods (PKWiU 49.41.15) | GTU_13 |
| 13.1.1.6 | road transport with vehicles intended for the transport of live animals (PKWiU 49.41.16) | GTU_13 |
| 13.1.1.7 | road transport of goods by vehicles powered by human muscles or drawn by animals (PKWiU 49.41.17) | GTU_13 |
| 13.1.1.8 | road transport of postal items (PKWiU 49.41.18) | GTU_13 |
| 13.1.1.9 | other road transport of goods (PKWiU 49.41.19) | GTU_13 |
| 13.1.2 | rental of trucks with a driver (PKWiU 49.41.2) | GTU_13 |
| 13.1.3 | removal services (PKWiU 49.42.1): | GTU_13 |
| 13.1.3.1 | removals services provided to households (PKWiU 49.42.11) | GTU_13 |
| 13.1.3.2 | other removal services (PKWiU 49.42.19) | GTU_13 |
| 13.2 | warehousing and storage of goods (PKWiU 52.1), including: | GTU_13 |
| 13.2.1 | warehousing and storage of frozen or chilled goods (PKWiU 52.10.11) | GTU_13 |
| 13.2.2 | storage and storage of liquids and gases (PKWiU 52.10.12) | GTU_13 |
| 13.2.3 | storage and storage of grains and cereals (PKWiU 52.10.13) | GTU_13 |
| 13.2.4 | warehousing and storage of other goods (PKWiU 52.10.19) | GTU_13 |