CZ-CPA Service Description
36.00.2 Water treatment and supply system.
37 Drainage and sewage treatment including other services related to these activities.
49 Public land transport services of passengers and their luggage; passenger transport by ski lifts.
50 Water transport of persons and their luggage.
55 Accommodation services.
56 Food services except serving beverages other than drinking water and selected beverages; serving drinking water and selected beverages.
59.14, 90, 91, Granting of admission to performances, theatres, circuses,
93 to amusement parks, concerts, to museums, zoos, to cinemas, exhibitions and similar cultural events or similar cultural facilities; granting permission to enter botanical
gardens, nature reserves and national parks.
77, 85, 91 Lending or hiring of newspapers, magazines and periodicals for the supply of which a reduced rate of tax applies if it is a public library and information or other services provided
by provided under the Library Act or similar services provided under other legislation.
86 Healthcare.
87 Social care.
88.10, 88.91 Home care for children, elderly, sick or disabled citizens.
93.11, 93.12, Provision of admission to sporting events; use of covered
93.13, 93.29.11, and non-covered sports facilities for sporting activities; services related
93.29.19 to the operation of recreational parks and beaches; operation of ski slopes.
96.03 Funeral and related services other than funeral services for animals.
96.04 Services of Turkish baths, saunas, steam baths and salt caves.
The reduced tax rate applies to services that correspond simultaneously to the CZ-CPA production classification code, as valid on 1 January 2015, and to the explicitly stated verbal description of this code in the text part of this Annex.
Customs tariff nomenclature code means the code for the description of the selected products as set out in the Customs Tariff as in force on 1 January 2018.