Article 1Where a Member State of refund notifies other Member States that it requires additional electronic coded information as provided for in Article 9(2) of Directive 2008/9/EC, the codes specified in the Annex to this Regulation shall be used for the purposes of transmitting this information.

Article 2Where a Member State of refund requires a description of the applicants business activity as provided for in Article 11 of Directive 2008/9/EC, such information shall be given at the fourth level of the NACE Rev. 2 codes, as provided for in Article 2(1)(d) of Regulation (EC) No 1893/2006.

Article 3Where a Member State of refund requests a Member State of establishment of an addressee to notify the addressee of instruments and decisions relating to a refund under Directive 2008/9/EC, that notification request may be transmitted via the CCN/CSI network as defined in Article 2(1)(19) of Regulation (EC) No 1798/2003.

Article 4This Regulation shall enter into force on 1 January 2010.

This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 30 November 2009.For the CommissionLászló KovácsMember of the CommissionANNEX

Codes for use in the transmission of information under Article 34(a)(2) of Regulation (EC) No 1798/2003Code 1.FuelCode 2.Hiring of means of transportCode 3.Expenditure relating to means of transport (other than goods and services referred to under codes 1 and 2)Code 4.Road tolls and road user chargeCode 5.Travel expenses, such as taxi fares, public transport faresCode 6.AccommodationCode 7.Food, drink and restaurant servicesCode 8.Admissions to fairs and exhibitionsCode 9.Expenditure on luxuries, amusements and entertainmentCode 10.Other

1.1Fuel for means of transport with a mass greater than 3500 kg, other than means of transport for paying passengers	1.1.1Petrol1.1.2Diesel1.1.3LPG1.1.4Natural Gas1.1.5Bio fuel
1.2Fuel for means of transport with a mass less than or equal to 3500 kg other than means of transport for paying passengers	1.2.1Petrol1.2.2Diesel1.2.3LPG1.2.4Natural Gas1.2.5Bio fuel1.2.6PKW1.2.7LKW
1.3Fuel for means of transport for paying passengers	1.3.1Petrol1.3.2Diesel1.3.3LPG1.3.4Natural Gas1.3.5Bio fuel
1.4Fuel used specifically for test vehicles
1.5Petroleum products used for lubrication of means of transport or engines
1.6Fuel purchased for resale
1.7Fuel for means of goods transport
1.8Fuel for passenger and multipurpose cars	1.8.1Used exclusively for business purposes1.8.2Used partly for commercial passenger transport, driving instruction or rental purposes1.8.3Used partly for other than 1.8.2 purposes
1.9Fuel for motorcycles, caravans and vessels for recreational or sports purposes, and aircraft with a mass less than 1550 kg	1.9.1Used for commercial passenger transport, driving instruction or rental purposes1.9.2Used for business purposes
1.10Fuel for machines and agriculture tractors	1.10.1Petrol1.10.2Diesel1.10.3LPG1.10.4Natural Gas1.10.5Bio fuel
1.11Fuel for means of passenger transport with less than 9 spaces or a rental car	1.11.1Petrol1.11.2Diesel1.11.3LPG1.11.4Natural Gas1.11.5Bio fuel
1.12Fuel for means of passenger transport other than 1.8 and 1.9
1.13Fuel for means of transport for which there exists no restriction on the right to deduct
1.14Fuel for means of transport for which there exists a restriction on the right to deduct.
2.1Hiring of means of transport with a mass greater than 3500 kg other than means of transport for paying passengers
2.2Hiring of means of transport with a mass less than or equal to 3500 kg other than means of transport for paying passengers	2.2.1For a continuous period exceeding 6 months2.2.2For a continuous period equal to or not exceeding 6 months2.2.3PKW2.2.4LKW
2.3Hiring of means of transport for paying passengers	2.3.1For a continuous period exceeding 6 months2.3.2For a continuous period equal to or not exceeding 6 months
2.4Hiring of means of goods transport
2.5Hiring of passenger and multipurpose cars	2.5.1Used exclusively for business purposes2.5.2Used partly for commercial passenger transport or driving instruction2.5.3Used partly for other than 2.5.2 purposes
2.6Hiring of motorcycles, caravans and vessels for recreational or sports purposes, and aircraft with a mass less than 1550 kg	2.6.1Used for commercial passenger transport or driving instruction2.6.2Used for other business purposes
2.7Hiring of passenger cars of the M1 category
2.8Hiring of means of passenger transport with more than 9 spaces
2.9Hiring of means of passenger transport with less than 9 spaces	2.9.1Used for commercial operations2.9.2Used for other than commercial operations
2.10Hiring of means of transport for which there exists no restriction on the right to deduct
2.11Hiring of a means of transport for which there exists a restriction on the right to deduct.
2.12Hiring of means of transport other than 2.5 and 2.6
3.1Expenditure relating to means of transport with a mass greater than 3500 kg other than means of transport for paying passengers	3.1.1Purchase of means of transport with a mass greater than 3500 kg other than means of transport for paying passengers3.1.2Maintenance of a means of transport with a mass greater than 3500 kg other than means of transport for paying passengers3.1.3Purchase and installation of accessories for a means of transport with a mass greater than 3500 kg other than means of transport for paying passengers3.1.4Garaging or parking of a means of transport with a mass greater than 3500 kg other than means of transport for paying passengers3.1.5Other expenditure relating to a means of transport with a mass greater than 3500 kg other than means of transport for paying passengers
3.2Expenditure relating to means of transport with a mass less than or equal to 3500 kg other than means of transport for paying passengers	3.2.1Purchase of means of transport with a mass less than or equal to 3500 kg other than means of transport for paying passengers3.2.2Maintenance of a means of transport with a mass less than or equal to 3500 kg other than means of transport for paying passengers3.2.3Purchase and installation of accessories for a means of transport with a mass less than or equal to 3500 kg other than means of transport for paying passengers3.2.4Garaging or parking of a means of transport with a mass less than or equal to 3500 kg other than means of transport for paying passengers3.2.5Other expenditure relating to a means of transport with a mass less than or equal to 3500 kg other than means of transport for paying passengers3.2.6PKW3.2.7LKW
3.3Expenditure relating to means of transport for paying passengers	3.3.1Purchase of a means of transport for paying passengers3.3.2Maintenance of a means of transport for paying passengers3.3.3Purchase and installation of accessories for a means of transport for paying passengers3.3.4Garaging or parking of a means of transport for paying passengers3.3.5Other expenditure relating to a means of transport for paying passengers
3.4Expenditure relating to means of goods transport	3.4.1Purchase of a means of goods transport3.4.2Maintenance of a means of goods transport3.4.3Garaging or parking of a means of goods transport3.4.4Expenditure relating to means of goods transport other than 3.4.1, 3.4.2 and 3.4.3
3.5Maintenance of passenger and multipurpose cars	3.5.1Used exclusively for business purposes3.5.2Used partly for commercial passenger transport, driving instruction, or rental purposes3.5.3Used partly for business purposes other than 3.5.2
3.6Maintenance, of motorcycles, caravans and vessels for recreational and sports purposes, and aircrafts with a mass greater than 1550 kg	3.6.1Used for commercial passenger transport, driving instruction, rental purposes3.6.2Used for other business purposes
3.7Expenditure, other than maintenance, garaging and parking relating to passenger and multipurpose cars	3.7.1Used exclusively for business purposes3.7.2Used partly for commercial passenger transport, driving instruction or rental purposes3.7.3Used partly for purposes other than 3.7.2
3.8Expenditure, other than maintenance, garaging and parking relating to motorcycles, caravans and vessels for recreational and sports purposes, and aircrafts with a mass greater than 1550 kg.	3.8.1Used for commercial passenger transport, driving instruction, rental purposes or resale3.8.2Used for other business purposes
3.9Purchase of passenger car of M1 category
3.10Purchase of accessories for passenger cars of M1 category, including their assembly and installation
3.11Expenditure relating to means of passenger transport with more than 9 places, or to means of goods transport
3.12Expenditure relating to means of passenger transport with less than 9 places used for commercial operations
3.13Expenditure relating to means of transport for which there exists no restriction on the right to deduct
3.14Expenditure relating to means of transport for which there exists a restriction on the right to deduct
3.15Maintenance 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 1550 kg.
3.16Garaging or parking of a means of passenger transport
3.17Expenditure, 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 1550 kg
4.1Road tolls for means of transport with a mass greater than 3500 kg other than means of transport for paying passengers
4.2Road tolls for vehicles with a mass less than or equal to 3500 kg other than means of transport for paying passengers	4.2.1PKW4.2.2LKW
4.3Road tolls for means of transport for paying passengers
4.4Road tolls for any means of transport across the Great Belt Bridge
4.5Road tolls for any means of transport across the Öresund Bridge
4.6Road tolls for means of transport for paying passengers with more than 9 places
4.7Road tolls for means of transport for paying passengers with less than 9 places
4.8Road tolls for vehicles used in the context of a conference, fair, exhibition or congress	4.8.1For the organiser of the event4.8.2For a participant in the event, where the expenditure is directly charged by the organiser
5.1For the taxable person or an employee of the taxable person
5.2For someone other than the taxable person, or an employee of the taxable person
5.3For the taxable person or an employee of the taxable person in the context of a conference, fair, exhibition or congress	5.3.1For the organiser of the event5.3.2For a participant in the event, where the expenditure is directly charged by the organiser
6.1Expenditure on lodging and accommodation for the taxable person, or an employee of the taxable person
6.2Expenditure on lodging and accommodation for someone other than the taxable person or an employee of the taxable person
6.3Expenditure on lodging and accommodation for the taxable person or an employee of the taxable person attending qualifying conferences
6.4Expenditure 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	6.4.1For the organiser of the event6.4.2For a participant in the event, where the expenditure is directly charged by the organiser
6.5Expenditure on lodging and accommodation for an employee of the taxable person effecting supplies of goods or services
6.6Expenditure on lodging and accommodation for onward supply
6.7Expenditure on lodging other than 6.5 or 6.6
7.1Food and drink provided by hotels, bars, restaurants and boarding houses, including breakfast	7.1.1For the taxable person or an employee of the taxable person7.1.2For someone other than the taxable person or an employee of the taxable person
7.2Food and drink provided in the context of a conference, fair, exhibition or congress	7.2.1For the organiser of the event7.2.2For a participant in the event, where the expenditure is directly charged by the organiser
7.3Food and drink for an employee of the taxable person effecting supplies of goods or services
7.4Restaurant services purchased for onward supply
7.5Purchase of food, drink or restaurant services other than 7.2, 7.3 and 7.4
8.1For the taxable person or an employee of the taxable person
8.2For someone other than the taxable person or an employee of the taxable person
9.1Purchase of alcohol
9.2Purchase of manufactured tobacco
9.3Expenditure on receptions and entertainment.	9.3.1For publicity purposes9.3.2Not for publicity purposes
9.4Expenditure on maintenance of pleasure craft
9.5Expenditure on works of art, collectors items and antiques
9.6Expenditure on luxuries, amusements and entertainment for advertising
9.7Expenditure on luxuries, amusements and entertainment other than 9.1, 9.2 and 9.3
10.1Tools
10.2Repairs within a warranty period
10.3Services connected with education
10.4Work on property	10.4.1Work on immoveable property10.4.2Work on immoveable property used as a dwelling10.4.3Work on moveable property other than code 3
10.5Purchase or hiring of property	10.5.1Purchase or hiring of immoveable property10.5.2Purchase or hiring of immoveable property used as a dwelling, or for recreational or leisure use.10.5.3Purchase or hiring of moveable property connected with or used in immoveable property used as a dwelling, or for recreational or leisure use.10.5.4Purchase or hiring of moveable property other than code 2
10.6Provision of water, gas or electricity through a distribution network
10.7Gifts of a small value
10.8Office expenses
10.9Participation in fairs and seminars, education or training	10.9.1Fairs10.9.2Seminars10.9.3Education10.9.4Training
10.10Flat rate additions on livestock and agricultural produce
10.11Expenditure on postage of mail to countries outside the EU
10.12Expenditure on fax and phone in connection with accommodation
10.13Goods and services acquired by a travel organiser for the direct benefit of the traveller
10.14Goods purchased for resale other than 1.6
10.15services purchased for resale other than 6.6 and 7.4
10.16Work on property	10.16.1Work on immoveable property used as a residence, recreational or leisure facility10.16.2Work on immoveable property other than 10.16.110.16.3Work on moveable property connected with or use of an immoveable property in 10.16.110.16.4Work on moveable property other than 10.16.3
10.17Expenditure on property	10.17.1Expenditure on immoveable property used as a dwelling, or for recreational or leisure use.10.17.2Expenditure on immoveable property other than 10.17.1

Amendments and corrections
February 20, 2012	Repealed by 32012R0079
January 1, 2010	Entry into force - See Art 4

Commission Regulation (EC) No 1174/2009 of 30 November 2009 laying down rules for the implementation of Articles 34a and 37 of Council Regulation (EC) No 1798/2003 as regards refunds of value added tax under Council Directive 2008/9/EC