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Regulation (EU) 2016/792 of the European Parliament and of the Council of 11 May 2016 on harmonised indices of consumer prices and the house price index, and repealing Council Regulation (EC) No 2494/95 (Text with EEA relevance)

Regulation (EU) 2016/792 of the European Parliament and of the Council of 11 May 2016 on harmonised indices of consumer prices and the house price index, and repealing Council Regulation (EC) No 2494/95 (Text with EEA relevance)

Regulation (EU) 2016/792 · Regulation · 15 articles

Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

Subject matter

Article 1

This Regulation lays down a common framework for the development, production and dissemination of harmonised indices of consumer prices (HICP, HICP-CT, OOH price index) and of the house price index (HPI) at Union and national level.

Definitions

Article 2

For the purposes of this Regulation, the following definitions apply: (1) ‘products’ means goods and services as defined in paragraph 3.01 of Annex A to Regulation (EU) No 549/2013 of the European Parliament and of the Council  ( 7 ) (‘ESA 2010’); (2) ‘consumer prices’ means the purchase prices paid by households to purchase individual products by means of monetary transactions; (3) ‘house prices’ means the transaction prices of dwellings purchased by households; (4) ‘purchase prices’ means the prices actually paid by purchasers for products, including any taxes less subsidies on the products, after the deduction of discounts from standard prices or charges, excluding interest or services charges added under credit arrangements and any extra charges incurred as a result of failing to pay within the period specified at the time of purchase; (5) ‘administered prices’ means prices that are either directly set or influenced to a significant extent by the government; (6) ‘harmonised index of consumer prices’ or ‘HICP’ means the comparable index of consumer prices produced by each Member State; (7) ‘harmonised index of consumer prices at constant tax rates’ or ‘HICP-CT’ means the index that measures changes in consumer prices without the impact of changes in tax rates on products over the same period of time; (8) ‘tax rate’ means a tax parameter and may be a certain percentage of the price or an absolute tax amount levied on a physical unit; (9) ‘owner-occupied housing price index’ or ‘OOH price index’ means the index that measures changes in the transaction prices of dwellings new to the household sector and of other products that the households acquire in their role as owner-occupiers; (10) ‘house price index’ or ‘HPI’ means the index that measures changes in the transaction prices of dwellings purchased by households; (11) ‘sub-index of the HICP or the HICP-CT’ means the price index for any category of the European classification of individual consumption according to purpose (ECOICOP) as set out in Annex I; (12) ‘harmonised indices’ means the HICP, the HICP-CT, the OOH price index and the HPI; (13) ‘flash estimate of the HICP’ means an early estimate of the HICP provided by Member States whose currency is the euro that may be based on provisional information and, if necessary, appropriate modelling; (14) ‘Laspeyres-type index’ means the price index that measures the average change in prices from the price reference period to a comparison period using expenditure shares from a period prior to the price reference period, and where the expenditure shares are adjusted to reflect the prices of the price reference period. A ‘Laspeyres-type index’ is defined as: The price of a product is denoted by p, the price reference period is denoted by 0, and the comparison period is denoted by t. Weights (w) are expenditure shares of a period (b) prior to the price reference period, and are adjusted to reflect the prices of the price reference period 0; (15) ‘index reference period’ means the period for which the index is set to 100 index points; (16) ‘price reference period’ means the period to which the price of the comparison period is compared; for monthly indices, the price reference period is December of the previous year, and for quarterly indices, the price reference period is the fourth quarter of the previous year; (17) ‘basic information’ means data covering: (a) with reference to the HICP and the HICP-CT: (i) purchase prices of products which need to be taken into account in order to compute sub-indices in accordance with this Regulation; (ii) characteristics that determine the product price; (iii) information on taxes and excise duties levied; (iv) information as to whether a price is fully or partially administered; and (v) weights reflecting the level and structure of the consumption of the products concerned; (b) with reference to the OOH price index: (i) transaction prices of dwellings new to the household sector and of other products that the households acquire in their role as owner-occupiers which need to be taken into account to compute the OOH price index in accordance with this Regulation; (ii) characteristics which determine the dwelling price and the prices of other products that the households acquire in their role as owner-occupiers; and (iii) weights reflecting the level and structure of the relevant housing expenditure categories; (c) with reference to the HPI: (i) transaction prices of dwellings purchased by households which need to be taken into account to compute the HPI in accordance with this Regulation; (ii) characteristics which determine the dwelling price; and (iii) weights reflecting the level and structure of the relevant housing expenditure categories; (18) ‘household’ means a household as referred to in points (a) and (b) of paragraph 2.119 of Annex A to ESA 2010, irrespective of nationality or residence status; (19) ‘economic territory of the Member State’ means the economic territory as referred to in paragraph 2.05 of Annex A to ESA 2010, with the exception that the extraterritorial enclaves situated within the boundaries of the Member State are included and the territorial enclaves situated in the rest of the world are excluded; (20) ‘household final monetary consumption expenditure’ means that part of final consumption expenditure incurred: — by households, — in monetary transactions, — on the economic territory of the Member State, — on products that are used for the direct satisfaction of individual needs or wants, as defined in paragraph 3.101 of Annex A to ESA 2010, — in one or both of the time periods being compared; (21) ‘significant change in the production method’ means a change that is estimated to affect the annual rate of change of a given harmonised index or part thereof in any period by more than: (a) 0,1 percentage points for the all-items HICP, HICP-CT, OOH price index or HPI; (b) 0,3, 0,4, 0,5 or 0,6 percentage points for any ECOICOP division, group, class or subclass (5-digit), respectively, for the HICP or the HICP-CT.

Compilation of the harmonised indices

Article 3

1.   Member States shall provide the Commission (Eurostat) with the harmonised indices as defined in point (12) of Article 2. 2.   The harmonised indices shall be annually chain-linked Laspeyres-type indices. 3.   The HICP and the HICP-CT shall be based on the price changes and weights of products included in the household final monetary consumption expenditure. 4.   Neither the HICP nor the HICP-CT shall cover transactions between households, except in the case of rentals paid by tenants to private landlords, where the latter act as market producers of services purchased by households (tenants). 5.   The OOH price index shall be compiled, where possible and provided that the data are available, for the 10 years preceding the entry into force of this Regulation. 6.   Sub-indices of the HICP and of the HICP-CT shall be compiled for the categories of ECOICOP. The Commission shall adopt implementing acts specifying uniform conditions for the application of the ECOICOP for the purpose of the HICP and the HICP-CT. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 11(2). 7.   By 31 December 2018, the Commission shall prepare a report which shall address the suitability of the OOH price index for integration into the HICP coverage. Depending on the results of the report, the Commission shall, where appropriate, submit, within a reasonable timeframe, a proposal for amending this Regulation with regard to integrating the OOH price index into the HICP coverage. If the report establishes that further methodological developments are required for the integration of the OOH price index into the HICP coverage, the Commission shall pursue the methodological work and report to the European Parliament and to the Council on that work, as appropriate. 8.   The Commission shall adopt implementing acts specifying the breakdown of the flash estimate of the HICP provided by Member States whose currency is the euro. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 11(2). 9.   The Commission shall adopt implementing acts specifying the breakdowns of the OOH price index and of the HPI. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 11(2). 10.   Each year, Member States shall update sub-index weights for the harmonised indices. The Commission shall adopt implementing acts specifying uniform conditions for the quality of weights of the harmonised indices. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 11(2).

Comparability of the harmonised indices

Article 4

1.   For the harmonised indices to be considered comparable, any differences across Member States at all levels of detail shall only reflect differences in price changes or expenditure patterns. 2.   Any sub-indices of the harmonised indices that deviate from the concepts or methods of this Regulation shall be deemed comparable if they result in an index that is estimated to differ systematically by: (a) less than or equal to 0,1 percentage points on average over one year against the previous year from an index compiled following the methodological approach of this Regulation, in the case of the HICP and the HICP-CT; (b) less than or equal to one percentage point on average over one year against the previous year from an index compiled following the methodological approach of this Regulation, in the case of the OOH price index and the HPI. Where the calculations referred to in the first subparagraph are not possible, Member States shall set out in detail the consequences of using a methodology which deviates from the concepts or methods of this Regulation. 3.   The Commission shall be empowered to adopt delegated acts in accordance with Article 10 for the amendment of Annex I, in order to ensure comparability of the harmonised indices at international level in accordance with changes to the UN COICOP. 4.   In order to ensure uniform conditions in producing comparable harmonised indices, and for the purposes of achieving the objectives of this Regulation, the Commission shall adopt implementing acts further specifying improved methods based on voluntary pilot studies as referred to in Article 8, and the methodology. Those implementing acts shall concern: (i) sampling and representativity; (ii) collection and treatment of prices; (iii) replacements and quality adjustment; (iv) index compilation; (v) revisions; (vi) special indices; (vii) treatment of products in specific areas. The Commission shall ensure that those implementing acts do not impose a significant additional burden on the Member States or on the respondents. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 11(2). 5.   With a view to the production of the harmonised indices, in order to take account of technical developments in the statistical methods and based on the evaluation of the pilot studies referred to in Article 8(4), the Commission shall be empowered to amend, by means of delegated acts adopted in accordance with Article 10, the first subparagraph of paragraph 4 of this Article by adding items to the list set out therein, provided that such added items do not overlap with existing ones and do not change the scope or nature of harmonised indices as set out in this Regulation.

Data requirements

Article 5

1.   Basic information collected by Member States for the harmonised indices and their sub-indices shall be representative at Member State level. 2.   The information shall be obtained from statistical units as defined in Council Regulation (EEC) No 696/93  ( 8 ) or from other sources, provided that the comparability requirements for the harmonised indices referred to in Article 4 of this Regulation are met. 3.   The statistical units that provide information on products included in the household final monetary consumption expenditure shall cooperate in the collection or provision of basic information, as required. The statistical units shall give accurate and complete basic information to the national bodies responsible for compiling the harmonised indices. 4.   Upon the request of the national bodies responsible for compiling the harmonised indices, the statistical units shall provide, where available, electronic records of transactions, such as scanner data, and at the level of detail necessary in order to produce harmonised indices and to evaluate compliance with the comparability requirements and the quality of the harmonised indices. 5.   The common index reference period for the harmonised indices shall be 2015. That index reference period shall be used for the full time series of all harmonised indices and their sub-indices. 6.   The harmonised indices and their sub-indices shall be rescaled to a new common index reference period in the case of a major methodological change of the harmonised indices which is adopted in accordance with this Regulation, or every 10 years after the last rescaling starting from 2015. The rescaling to the new index reference period shall take effect: (a) for monthly indices, with the index for January of the following year after the index reference period; (b) for quarterly indices, with the index for the first quarter of the following year after the index reference period. The Commission shall adopt implementing acts establishing detailed rules on the rescaling of the harmonised indices. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 11(2). 7.   Member States shall not be required to produce and transmit: (a) sub-indices of the HICP and of the HICP-CT accounting for less than one part in a thousand of the total expenditure; (b) sub-indices of the OOH price index and of the HPI accounting for less than one part in a hundred of the total owner-occupier housing expenditure and total purchases of dwellings, respectively. 8.   Member States shall not be required to produce the following sub-indices of ECOICOP, either because they are not included in the household final monetary consumption expenditure or because the degree of methodological harmonisation is not yet sufficient: 02.3 Narcotics; 09.4.3 Games of chance; 12.2 Prostitution; 12.5.1 Life insurance; 12.6.1 FISIM. The Commission shall be empowered to adopt delegated acts in accordance with Article 10 to modify the list set out in this paragraph in order to include games of chance in the HICP and the HICP-CT.

Frequency

Article 6

1.   Member States shall provide the Commission (Eurostat) with the HICP, the HICP-CT and their respective sub-indices at monthly intervals, including those sub-indices produced at longer intervals. 2.   Member States shall provide the Commission (Eurostat) with the OOH price index and the HPI at quarterly intervals. They may be provided at monthly intervals on a voluntary basis. 3.   Member States shall not be required to produce sub-indices at monthly or quarterly intervals where less frequent data collection fulfils the comparability requirements of Article 4. Member States shall inform the Commission (Eurostat) of the ECOICOP, the OOH price index and the HPI categories for which they intend to collect data at intervals less frequent than monthly, in the case of ECOICOP categories, and quarterly, in the case of the OOH price index and the HPI categories. 4.   Each year, Member States shall provide the Commission (Eurostat) with updated sub-index weights for the harmonised indices.

Deadlines, exchange standards and revisions

Article 7

1.   Member States shall provide the Commission (Eurostat) with the harmonised indices and all sub-indices by no later than: (a) 15 calendar days, for the February to December indices, and 20 calendar days, for the January indices, after the end of the month for which the indices are calculated; and (b) 85 calendar days after the end of the quarter for which the indices are calculated. 2.   Member States shall provide the Commission (Eurostat) with the updated weights by no later than: (a) 13 February each year for the monthly indices; (b) 15 June each year for the quarterly indices. 3.   Member States whose currency is the euro shall provide the Commission (Eurostat) with the flash estimate of the HICP no later than the penultimate calendar day of the month to which the flash estimate refers. 4.   Member States shall provide the Commission (Eurostat) with the data and metadata required by this Regulation in accordance with data and metadata exchange standards. 5.   Harmonised indices and their sub-indices that have already been published may be revised. 6.   The Commission shall adopt implementing acts specifying in detail the data and metadata exchange standards referred to in paragraph 4, and the uniform conditions for the revision of harmonised indices and their sub-indices as referred to in paragraph 5. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 11(2).

Pilot studies

Article 8

1.   Whenever improved basic information is required for the compilation of the harmonised indices, or when the need for improved comparability of the harmonised indices is identified in the methods referred to in Article 4(4), the Commission (Eurostat) may launch pilot studies, to be carried out on a voluntary basis by Member States. 2.   The general budget of the Union shall, where appropriate, contribute to the financing of such pilot studies. 3.   The pilot studies shall assess the feasibility of obtaining improved basic information or adopting new methodological approaches. 4.   The results of the pilot studies shall be evaluated by the Commission (Eurostat) in close cooperation with Member States and the main users of the harmonised indices, taking into account the benefits of having improved basic information or new methodological approaches relative to the additional costs of production of harmonised indices. 5.   By 31 December 2020 and every five years thereafter, the Commission shall submit a report to the European Parliament and the Council evaluating, if applicable, the main findings of the pilot studies.

Quality assurance

Article 9

1.   Member States shall ensure the quality of the harmonised indices provided. For the purposes of this Regulation, the standard quality criteria set out in Article 12(1) of Regulation (EC) No 223/2009 shall apply. 2.   Member States shall provide the Commission (Eurostat) with: (a) annual standard quality reports covering the quality criteria referred to in Article 12(1) of Regulation (EC) No 223/2009; (b) annually updated inventories containing details of data sources, definitions and methods used; (c) further related information at the level of detail necessary to evaluate compliance with the comparability requirements and the quality of the harmonised indices, if requested by the Commission (Eurostat). 3.   If a Member State intends to introduce a significant change in the production methods of the harmonised indices or a part thereof, the Member State shall inform the Commission (Eurostat) thereof at the latest three months before any such change would enter into force. The Member State shall provide the Commission (Eurostat) with a quantification of the impact of the change. 4.   The Commission shall adopt implementing acts establishing technical quality assurance requirements regarding the content of the annual standard quality reports, the deadline for providing the reports to the Commission (Eurostat) and the structure of the inventories and the deadline for providing the inventories to the Commission (Eurostat). Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 11(2).

Exercise of the delegation

Article 10

1.   The power to adopt delegated acts is conferred on the Commission subject to the conditions laid down in this Article. 2.   When exercising the power delegated in Articles 4(3), 4(5) and 5(8), the Commission shall ensure that the delegated acts do not impose a significant additional burden on Member States or on the respondents. In addition, the Commission shall duly justify the actions provided for in those delegated acts, considering, where appropriate, cost-effectiveness, including the burden on respondents and the production costs in accordance with Article 14(3) of Regulation (EC) No 223/2009. The Commission shall follow its usual practice and carry out consultations with experts, including Member States' experts, before adopting those delegated acts. 3.   The power to adopt delegated acts referred to in Articles 4(3), 4(5) and 5(8) shall be conferred on the Commission for a period of five years as from 13 June 2016. The Commission shall draw up a report in respect of the delegation of power no later than nine months before the end of the five-year period. The delegation of power shall be tacitly extended for periods of an identical duration, unless the European Parliament or the Council opposes such extension no later than three months before the end of each period. 4.   The delegation of power referred to in Articles 4(3), 4(5) and 5(8) may be revoked at any time by the European Parliament or by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force. 5.   As soon as it adopts a delegated act, the Commission shall notify it simultaneously to the European Parliament and to the Council. 6.   A delegated act adopted pursuant to Articles 4(3), 4(5) and 5(8) shall enter into force only if no objection has been expressed either by the European Parliament or the Council within a period of three months of notification of that act to the European Parliament and the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by three months at the initiative of the European Parliament or of the Council.

Committee procedure

Article 11

1.   The Commission shall be assisted by the European Statistical System Committee established by Regulation (EC) No 223/2009. That Committee shall be a committee within the meaning of Regulation (EU) No 182/2011. 2.   Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply.

Repeal

Article 12

1.   Without prejudice to paragraph 2, Member States shall continue to provide the harmonised indices in accordance with Regulation (EC) No 2494/95 up to the transmission of data relating to 2016. 2.   Regulation (EC) No 2494/95 is repealed with effect from 1 January 2017. References to the repealed Regulation shall be construed as references to this Regulation and shall be read in accordance with the correlation table set out in Annex II. 3.   When first adopting the implementing acts referred to in Articles 3(6), 3(9), 3(10), 4(4), 5(6) and 7(6), the Commission shall, to the extent compatible with this Regulation, incorporate the relevant provisions of Commission Regulation (EC) No 1749/96  ( 9 ) , Commission Regulation (EC) No 2214/96  ( 10 ) , Council Regulation (EC) No 1687/98  ( 11 ) , Commission Regulation (EC) No 2646/98  ( 12 ) , Commission Regulation (EC) No 1617/1999  ( 13 ) , Council Regulation (EC) No 2166/1999  ( 14 ) , Commission Regulation (EC) No 2601/2000  ( 15 ) , Commission Regulation (EC) No 2602/2000  ( 16 ) , Commission Regulation (EC) No 1920/2001  ( 17 ) , Commission Regulation (EC) No 1921/2001  ( 18 ) , Commission Regulation (EC) No 1708/2005  ( 19 ) , Council Regulation (EC) No 701/2006  ( 20 ) , Commission Regulation (EC) No 330/2009  ( 21 ) , Commission Regulation (EU) No 1114/2010  ( 22 ) and Commission Regulation (EU) No 93/2013  ( 23 ) adopted on the basis of Regulation (EC) No 2494/95, whilst reducing, to the extent appropriate, the overall number of implementing acts. The Regulations adopted on the basis of Regulation (EC) No 2494/95 shall remain applicable for a transitional period. That transitional period shall end on the date of application of the implementing acts first adopted on the basis of Articles 3(6), 3(9), 3(10), 4(4), 5(6) and 7(6) of this Regulation, which shall be the same date for all of those implementing acts.

Entry into force

Article 13

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union . It shall apply for the first time to data relating to January 2017.

Supplementary provisions

ANNEX ISupplementary provisions

ANNEX I EUROPEAN CLASSIFICATION OF INDIVIDUAL CONSUMPTION ACCORDING TO PURPOSE (ECOICOP) 01 FOOD AND NON-ALCOHOLIC BEVERAGES 01.1 Food 01.1.1 Bread and cereals 01.1.1.1 Rice 01.1.1.2 Flours and other cereals 01.1.1.3 Bread 01.1.1.4 Other bakery products 01.1.1.5 Pizza and quiche 01.1.1.6 Pasta products and couscous 01.1.1.7 Breakfast cereals 01.1.1.8 Other cereal products 01.1.2 Meat 01.1.2.1 Beef and veal 01.1.2.2 Pork 01.1.2.3 Lamb and goat 01.1.2.4 Poultry 01.1.2.5 Other meats 01.1.2.6 Edible offal 01.1.2.7 Dried, salted or smoked meat 01.1.2.8 Other meat preparations 01.1.3 Fish and seafood 01.1.3.1 Fresh or chilled fish 01.1.3.2 Frozen fish 01.1.3.3 Fresh or chilled seafood 01.1.3.4 Frozen seafood 01.1.3.5 Dried, smoked or salted fish and seafood 01.1.3.6 Other preserved or processed fish and seafood-based preparations 01.1.4 Milk, cheese and eggs 01.1.4.1 Fresh whole milk 01.1.4.2 Fresh low fat milk 01.1.4.3 Preserved milk 01.1.4.4 Yoghurt 01.1.4.5 Cheese and curd 01.1.4.6 Other milk products 01.1.4.7 Eggs 01.1.5 Oils and fats 01.1.5.1 Butter 01.1.5.2 Margarine and other vegetable fats 01.1.5.3 Olive oil 01.1.5.4 Other edible oils 01.1.5.5 Other edible animal fats 01.1.6 Fruit 01.1.6.1 Fresh or chilled fruit 01.1.6.2 Frozen fruit 01.1.6.3 Dried fruit and nuts 01.1.6.4 Preserved fruit and fruit-based products 01.1.7 Vegetables 01.1.7.1 Fresh or chilled vegetables other than potatoes and other tubers 01.1.7.2 Frozen vegetables other than potatoes and other tubers 01.1.7.3 Dried vegetables, other preserved or processed vegetables 01.1.7.4 Potatoes 01.1.7.5 Crisps 01.1.7.6 Other tubers and products of tuber vegetables 01.1.8 Sugar, jam, honey, chocolate and confectionery 01.1.8.1 Sugar 01.1.8.2 Jams, marmalades and honey 01.1.8.3 Chocolate 01.1.8.4 Confectionery products 01.1.8.5 Edible ices and ice cream 01.1.8.6 Artificial sugar substitutes 01.1.9 Food products n.e.c. 01.1.9.1 Sauces, condiments 01.1.9.2 Salt, spices and culinary herbs 01.1.9.3 Baby food 01.1.9.4 Ready-made meals 01.1.9.9 Other food products n.e.c. 01.2 Non-alcoholic beverages 01.2.1 Coffee, tea and cocoa 01.2.1.1 Coffee 01.2.1.2 Tea 01.2.1.3 Cocoa and powdered chocolate 01.2.2 Mineral waters, soft drinks, fruit and vegetable juices 01.2.2.1 Mineral or spring waters 01.2.2.2 Soft drinks 01.2.2.3 Fruit and vegetable juices 02 ALCOHOLIC BEVERAGES, TOBACCO AND NARCOTICS 02.1 Alcoholic beverages 02.1.1 Spirits 02.1.1.1 Spirits and liqueurs 02.1.1.2 Alcoholic soft drinks 02.1.2 Wine 02.1.2.1 Wine from grapes 02.1.2.2 Wine from other fruits 02.1.2.3 Fortified wines 02.1.2.4 Wine-based drinks 02.1.3 Beer 02.1.3.1 Lager beer 02.1.3.2 Other alcoholic beer 02.1.3.3 Low and non-alcoholic beer 02.1.3.4 Beer-based drinks 02.2 Tobacco 02.2.0 Tobacco 02.2.0.1 Cigarettes 02.2.0.2 Cigars 02.2.0.3 Other tobacco products 02.3 Narcotics 02.3.0 Narcotics 02.3.0.0 Narcotics 03 CLOTHING AND FOOTWEAR 03.1 Clothing 03.1.1 Clothing materials 03.1.1.0 Clothing materials 03.1.2 Garments 03.1.2.1 Garments for men 03.1.2.2 Garments for women 03.1.2.3 Garments for infants (0 to 2 years) and children (3 to 13 years) 03.1.3 Other articles of clothing and clothing accessories 03.1.3.1 Other articles of clothing 03.1.3.2 Clothing accessories 03.1.4 Cleaning, repair and hire of clothing 03.1.4.1 Cleaning of clothing 03.1.4.2 Repair and hire of clothing 03.2 Footwear 03.2.1 Shoes and other footwear 03.2.1.1 Footwear for men 03.2.1.2 Footwear for women 03.2.1.3 Footwear for infants and children 03.2.2 Repair and hire of footwear 03.2.2.0 Repair and hire of footwear 04 HOUSING, WATER, ELECTRICITY, GAS AND OTHER FUELS 04.1 Actual rentals for housing 04.1.1 Actual rentals paid by tenants 04.1.1.0 Actual rentals paid by tenants 04.1.2 Other actual rentals 04.1.2.1 Actual rentals paid by tenants for secondary residences 04.1.2.2 Garage rentals and other rentals paid by tenants 04.2 Imputed rentals for housing 04.2.1 Imputed rentals of owner-occupiers 04.2.1.0 Imputed rentals of owner-occupiers 04.2.2 Other imputed rentals 04.2.2.0 Other imputed rentals 04.3 Maintenance and repair of the dwelling 04.3.1 Materials for the maintenance and repair of the dwelling 04.3.1.0 Materials for the maintenance and repair of the dwelling 04.3.2 Services for the maintenance and repair of the dwelling 04.3.2.1 Services of plumbers 04.3.2.2 Services of electricians 04.3.2.3 Maintenance services for heating systems 04.3.2.4 Services of painters 04.3.2.5 Services of carpenters 04.3.2.9 Other services for maintenance and repair of the dwelling 04.4 Water supply and miscellaneous services relating to the dwelling 04.4.1 Water supply 04.4.1.0 Water supply 04.4.2 Refuse collection 04.4.2.0 Refuse collection 04.4.3 Sewage collection 04.4.3.0 Sewage collection 04.4.4 Other services relating to the dwelling n.e.c. 04.4.4.1 Maintenance charges in multi-occupied buildings 04.4.4.2 Security services 04.4.4.9 Other services related to dwelling 04.5 Electricity, gas and other fuels 04.5.1 Electricity 04.5.1.0 Electricity 04.5.2 Gas 04.5.2.1 Natural gas and town gas 04.5.2.2 Liquefied hydrocarbons (butane, propane, etc.) 04.5.3 Liquid fuels 04.5.3.0 Liquid fuels 04.5.4 Solid fuels 04.5.4.1 Coal 04.5.4.9 Other solid fuels 04.5.5 Heat energy 04.5.5.0 Heat energy 05 FURNISHINGS, HOUSEHOLD EQUIPMENT AND ROUTINE HOUSEHOLD MAINTENANCE 05.1 Furniture and furnishings, carpets and other floor coverings 05.1.1 Furniture and furnishings 05.1.1.1 Household furniture 05.1.1.2 Garden furniture 05.1.1.3 Lighting equipment 05.1.1.9 Other furniture and furnishings 05.1.2 Carpets and other floor coverings 05.1.2.1 Carpets and rugs 05.1.2.2 Other floor coverings 05.1.2.3 Services of laying of fitted carpets and floor coverings 05.1.3 Repair of furniture, furnishings and floor coverings 05.1.3.0 Repair of furniture, furnishings and floor coverings 05.2 Household textiles 05.2.0 Household textiles 05.2.0.1 Furnishing fabrics and curtains 05.2.0.2 Bed linen 05.2.0.3 Table linen and bathroom linen 05.2.0.4 Repair of household textiles 05.2.0.9 Other household textiles 05.3 Household appliances 05.3.1 Major household appliances whether electric or not 05.3.1.1 Refrigerators, freezers and fridge-freezers 05.3.1.2 Clothes washing machines, clothes drying machines and dish washing machines 05.3.1.3 Cookers 05.3.1.4 Heaters, air conditioners 05.3.1.5 Cleaning equipment 05.3.1.9 Other major household appliances 05.3.2 Small electric household appliances 05.3.2.1 Food processing appliances 05.3.2.2 Coffee machines, tea makers and similar appliances 05.3.2.3 Irons 05.3.2.4 Toasters and grills 05.3.2.9 Other small electric household appliances 05.3.3 Repair of household appliances 05.3.3.0 Repair of household appliances 05.4 Glassware, tableware and household utensils 05.4.0 Glassware, tableware and household utensils 05.4.0.1 Glassware, crystal-ware, ceramic ware and chinaware 05.4.0.2 Cutlery, flatware and silverware 05.4.0.3 Non-electric kitchen utensils and articles 05.4.0.4 Repair of glassware, tableware and household utensils 05.5 Tools and equipment for house and garden 05.5.1 Major tools and equipment 05.5.1.1 Motorised major tools and equipment 05.5.1.2 Repair, leasing and rental of major tools and equipment 05.5.2 Small tools and miscellaneous accessories 05.5.2.1 Non-motorised small tools 05.5.2.2 Miscellaneous small tool accessories 05.5.2.3 Repair of non-motorised small tools and miscellaneous accessories 05.6 Goods and services for routine household maintenance 05.6.1 Non-durable household goods 05.6.1.1 Cleaning and maintenance products 05.6.1.2 Other non-durable small household articles 05.6.2 Domestic services and household services 05.6.2.1 Domestic services by paid staff 05.6.2.2 Cleaning services 05.6.2.3 Hire of furniture and furnishings 05.6.2.9 Other domestic services and household services 06 HEALTH 06.1 Medical products, appliances and equipment 06.1.1 Pharmaceutical products 06.1.1.0 Pharmaceutical products 06.1.2 Other medical products 06.1.2.1 Pregnancy tests and mechanical contraceptive devices 06.1.2.9 Other medical products n.e.c. 06.1.3 Therapeutic appliances and equipment 06.1.3.1 Corrective eye-glasses and contact lenses 06.1.3.2 Hearing aids 06.1.3.3 Repair of therapeutic appliances and equipment 06.1.3.9 Other therapeutic appliances and equipment 06.2 Out-patient services 06.2.1 Medical services 06.2.1.1 General practice 06.2.1.2 Specialist practice 06.2.2 Dental services 06.2.2.0 Dental services 06.2.3 Paramedical services 06.2.3.1 Services of medical analysis laboratories and X-ray centres 06.2.3.2 Thermal-baths, corrective-gymnastic therapy, ambulance services and hire of therapeutic equipment 06.2.3.9 Other paramedical services 06.3 Hospital services 06.3.0 Hospital services 06.3.0.0 Hospital services 07 TRANSPORT 07.1 Purchase of vehicles 07.1.1 Motor cars 07.1.1.1 New motor cars 07.1.1.2 Second-hand motor cars 07.1.2 Motor cycles 07.1.2.0 Motor cycles 07.1.3 Bicycles 07.1.3.0 Bicycles 07.1.4 Animal drawn vehicles 07.1.4.0 Animal drawn vehicles 07.2 Operation of personal transport equipment 07.2.1 Spare parts and accessories for personal transport equipment 07.2.1.1 Tyres 07.2.1.2 Spare parts for personal transport equipment 07.2.1.3 Accessories for personal transport equipment 07.2.2 Fuels and lubricants for personal transport equipment 07.2.2.1 Diesel 07.2.2.2 Petrol 07.2.2.3 Other fuels for personal transport equipment 07.2.2.4 Lubricants 07.2.3 Maintenance and repair of personal transport equipment 07.2.3.0 Maintenance and repair of personal transport equipment 07.2.4 Other services in respect of personal transport equipment 07.2.4.1 Hire of garages, parking spaces and personal transport equipment 07.2.4.2 Toll facilities and parking meters 07.2.4.3 Driving lessons, tests, licences and road worthiness tests 07.3 Transport services 07.3.1 Passenger transport by railway 07.3.1.1 Passenger transport by train 07.3.1.2 Passenger transport by underground and tram 07.3.2 Passenger transport by road 07.3.2.1 Passenger transport by bus and coach 07.3.2.2 Passenger transport by taxi and hired car with driver 07.3.3 Passenger transport by air 07.3.3.1 Domestic flights 07.3.3.2 International flights 07.3.4 Passenger transport by sea and inland waterway 07.3.4.1 Passenger transport by sea 07.3.4.2 Passenger transport by inland waterway 07.3.5 Combined passenger transport 07.3.5.0 Combined passenger transport 07.3.6 Other purchased transport services 07.3.6.1 Funicular, cable-car and chair-lift transport 07.3.6.2 Removal and storage services 07.3.6.9 Other purchased transport services n.e.c. 08 COMMUNICATION 08.1 Postal services 08.1.0 Postal services 08.1.0.1 Letter handling services 08.1.0.9 Other postal services 08.2 Telephone and telefax equipment 08.2.0 Telephone and telefax equipment 08.2.0.1 Fixed telephone equipment 08.2.0.2 Mobile telephone equipment 08.2.0.3 Other equipment of telephone and telefax equipment 08.2.0.4 Repair of telephone or telefax equipment 08.3 Telephone and telefax services 08.3.0 Telephone and telefax services 08.3.0.1 Wired telephone services 08.3.0.2 Wireless telephone services 08.3.0.3 Internet access provision services 08.3.0.4 Bundled telecommunication services 08.3.0.5 Other information transmission services 09 RECREATION AND CULTURE 09.1 Audiovisual, photographic and information processing equipment 09.1.1 Equipment for the reception, recording and reproduction of sound and picture 09.1.1.1 Equipment for the reception, recording and reproduction of sound 09.1.1.2 Equipment for the reception, recording and reproduction of sound and vision 09.1.1.3 Portable sound and vision devices 09.1.1.9 Other equipment for the reception, recording and reproduction of sound and picture 09.1.2 Photographic and cinematographic equipment and optical instruments 09.1.2.1 Cameras 09.1.2.2 Accessories for photographic and cinematographic equipment 09.1.2.3 Optical instruments 09.1.3 Information processing equipment 09.1.3.1 Personal computers 09.1.3.2 Accessories for information processing equipment 09.1.3.3 Software 09.1.3.4 Calculators and other information processing equipment 09.1.4 Recording media 09.1.4.1 Pre-recorded recording media 09.1.4.2 Unrecorded recording media 09.1.4.9 Other recording media 09.1.5 Repair of audiovisual, photographic and information processing equipment 09.1.5.0 Repair of audiovisual, photographic and information processing equipment 09.2 Other major durables for recreation and culture 09.2.1 Major durables for outdoor recreation 09.2.1.1 Camper vans, caravans and trailers 09.2.1.2 Aeroplanes, microlight aircraft, gliders, hang-gliders and hot-air balloons 09.2.1.3 Boats, outboard motors and fitting out of boats 09.2.1.4 Horses, ponies and accessories 09.2.1.5 Major items for games and sport 09.2.2 Musical instruments and major durables for indoor recreation 09.2.2.1 Musical instruments 09.2.2.2 Major durables for indoor recreation 09.2.3 Maintenance and repair of other major durables for recreation and culture 09.2.3.0 Maintenance and repair of other major durables for recreation and culture 09.3 Other recreational items and equipment, gardens and pets 09.3.1 Games, toys and hobbies 09.3.1.1 Games and hobbies 09.3.1.2 Toys and celebration articles 09.3.2 Equipment for sport, camping and open-air recreation 09.3.2.1 Equipment for sport 09.3.2.2 Equipment for camping and open-air recreation 09.3.2.3 Repair of equipment for sport, camping and open-air recreation 09.3.3 Gardens, plants and flowers 09.3.3.1 Garden products 09.3.3.2 Plants and flowers 09.3.4 Pets and related products 09.3.4.1 Purchase of pets 09.3.4.2 Products for pets 09.3.5 Veterinary and other services for pets 09.3.5.0 Veterinary and other services for pets 09.4 Recreational and cultural services 09.4.1 Recreational and sporting services 09.4.1.1 Recreational and sporting services — Attendance 09.4.1.2 Recreational and sporting services — Participation 09.4.2 Cultural services 09.4.2.1 Cinemas, theatres, concerts 09.4.2.2 Museums, libraries, zoological gardens 09.4.2.3 Television and radio licence fees, subscriptions 09.4.2.4 Hire of equipment and accessories for culture 09.4.2.5 Photographic services 09.4.2.9 Other cultural services 09.4.3 Games of chance 09.4.3.0 Games of chance 09.5 Newspapers, books and stationery 09.5.1 Books 09.5.1.1 Fiction books 09.5.1.2 Educational text books 09.5.1.3 Other non-fiction books 09.5.1.4 Binding services and E-book downloads 09.5.2 Newspapers and periodicals 09.5.2.1 Newspapers 09.5.2.2 Magazines and periodicals 09.5.3 Miscellaneous printed matter 09.5.3.0 Miscellaneous printed matter 09.5.4 Stationery and drawing materials 09.5.4.1 Paper products 09.5.4.9 Other stationery and drawing materials 09.6 Package holidays 09.6.0 Package holidays 09.6.0.1 Package domestic holidays 09.6.0.2 Package international holidays 10 EDUCATION 10.1 Pre-primary and primary education 10.1.0 Pre-primary and primary education 10.1.0.1 Pre-primary education (ISCED-97 level 0) 10.1.0.2 Primary education (ISCED-97 level 1) 10.2 Secondary education 10.2.0 Secondary education 10.2.0.0 Secondary education 10.3 Post-secondary non-tertiary education 10.3.0 Post-secondary non-tertiary education 10.3.0.0 Post-secondary non-tertiary education (ISCED-97 level 4) 10.4 Tertiary education 10.4.0 Tertiary education 10.4.0.0 Tertiary education 10.5 Education not definable by level 10.5.0 Education not definable by level 10.5.0.0 Education not definable by level 11 RESTAURANTS AND HOTELS 11.1 Catering services 11.1.1 Restaurants, cafés and the like 11.1.1.1 Restaurants, cafés and dancing establishments 11.1.1.2 Fast food and take away food services 11.1.2 Canteens 11.1.2.0 Canteens 11.2 Accommodation services 11.2.0 Accommodation services 11.2.0.1 Hotels, motels, inns and similar accommodation services 11.2.0.2 Holiday centres, camping sites, youth hostels and similar accommodation services 11.2.0.3 Accommodation services of other establishments 12 MISCELLANEOUS GOODS AND SERVICES 12.1 Personal care 12.1.1 Hairdressing salons and personal grooming establishments 12.1.1.1 Hairdressing for men and children 12.1.1.2 Hairdressing for women 12.1.1.3 Personal grooming treatments 12.1.2 Electric appliances for personal care 12.1.2.1 Electric appliances for personal care 12.1.2.2 Repair of electric appliances for personal care 12.1.3 Other appliances, articles and products for personal care 12.1.3.1 Non-electrical appliances 12.1.3.2 Articles for personal hygiene and wellness, esoteric products and beauty products 12.2 Prostitution 12.2.0 Prostitution 12.2.0.0 Prostitution 12.3 Personal effects n.e.c. 12.3.1 Jewellery, clocks and watches 12.3.1.1 Jewellery 12.3.1.2 Clocks and watches 12.3.1.3 Repair of jewellery, clocks and watches 12.3.2 Other personal effects 12.3.2.1 Travel goods 12.3.2.2 Articles for babies 12.3.2.3 Repair of other personal effects 12.3.2.9 Other personal effects n.e.c. 12.4 Social protection 12.4.0 Social protection 12.4.0.1 Child care services 12.4.0.2 Retirement homes for elderly persons and residences for disabled persons 12.4.0.3 Services to maintain people in their private homes 12.4.0.4 Counselling 12.5 Insurance 12.5.1 Life insurance 12.5.1.0 Life insurance 12.5.2 Insurance connected with the dwelling 12.5.2.0 Insurance connected with the dwelling 12.5.3 Insurance connected with health 12.5.3.1 Public insurance connected with health 12.5.3.2 Private insurance connected with health 12.5.4 Insurance connected with transport 12.5.4.1 Motor vehicle insurance 12.5.4.2 Travel insurance 12.5.5 Other insurance 12.5.5.0 Other insurance 12.6 Financial services n.e.c. 12.6.1 FISIM 12.6.1.0 FISIM 12.6.2 Other financial services n.e.c. 12.6.2.1 Charges by banks and post offices 12.6.2.2 Fees and service charges of brokers, investment counsellors 12.7 Other services n.e.c. 12.7.0 Other services n.e.c. 12.7.0.1 Administrative fees 12.7.0.2 Legal services and accountancy 12.7.0.3 Funeral services 12.7.0.4 Other fees and services

ANNEX IISupplementary provisions

ANNEX II Correlation table Regulation (EC) No 2494/95 This Regulation Article 1 Article 1 Article 2, point (a) Article 2, point (6) Article 2, point (b) — Article 2, point (c) — Article 3 Article 3(3) and (10) Article 4 Article 4(1), (2) and (4) Article 5(1)(b) Article 5(5) and (6) Article 5(3) Article 4(4) Article 6 Article 5(1) and (2) Article 7 Article 5(3) Article 8 Article 6(1), (3) and (4) Article 9 Article 3(1), (2) and (6) Article 10 Article 7(1) Article 11 — Article 12 Article 9(2) Article 13 — Article 14 Article 11 Article 15 — Article 16 Article 13

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