Product-as-a-service and other circular use- and result-oriented service models
Providing customers (physical person or legal person) with access to products through service models, which are either use-oriented services, where the product is still central, but its ownership remains with the provider and the product is leased, shared, rented or pooled; or result-oriented, where the payment is pre-defined and the agreed result (i.e. pay per service unit) is delivered.
The economic activity covers products that are manufactured by economic activities classified under the NACE codes C13 Manufacture of textiles, C14 Manufacture of wearing apparel, C15 Manufacture of leather and related products, C16 Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials, C22 Manufacture of rubber and plastic products, C23.3 Manufacture of clay building materials, C23.4 Manufacture of other porcelain and ceramic products, C25.1 Manufacture of structural metal products, C25.2 Manufacture of tanks, reservoirs and containers of metal, C25.7 Manufacture of cutlery, tools and general hardware, C25.9 Manufacture of other fabricated metal products, C26 Manufacture of computer, electronic and optical products, C27 Manufacture of electrical equipment, C28.22 Manufacture of lifting and handling equipment, C28.23 Manufacture of office machinery and equipment (except computers and peripheral equipment), C28.24 Manufacture of power-driven hand tools, C28.25 Manufacture of non-domestic cooling and ventilation equipment, C28.93 Manufacture of machinery for food, beverage and tobacco processing, excluding machinery for tobacco processing, C28.94 Manufacture of machinery for textile, apparel and leather production, C28.95 Manufacture of machinery for paper and paperboard production, C28.96 Manufacture of plastic and rubber machinery, C31 Manufacture of furniture and C32 Other manufacturing.
The economic activities in this category could be associated with several NACE codes, in particular G46, G47, and N.77 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.
Substantial contribution
This activity can make a substantial contribution to the following objective(s). The activity must also pass DNSH assessment against the remaining five objectives.
✓ Circular economy
1. The activity provides the customer (physical or legal persons) with access to, and use of product(s), while ensuring that the ownership remains with the company providing this service, such as a manufacturer, specialist or retailer. The contractual terms and conditions ensure that all the following sub-criteria are met:there is an obligation for the provider of the service to take back the used product at the end of the contractual agreement;there is an obligation for the customer to give back the used product at the end of the contractual agreement;the provider of the service remains owner of the product; the customer pays for access to and use of the product, or the result of access to and use of this product.2. The activity leads to an extended lifespan or increased use intensity of the product in practice.3. Where the economic activity involves delivery of packaged products to customers (physical person or legal person) including when the activity is operated as an e-commerce(179), the primary and secondary packaging of the product complies with one of the following criteria:the packaging is made of at least 65% recycled material. Where the packaging is made from paper or cardboard, the remaining primary raw material are certified by the Forest Stewardship Council (FSC), the Programme for the Endorsement of Forest Certification Schemes (PEFC International), or equivalent recognised schemes. Coatings with plastics or metals are not used. For plastic packaging only monomaterials without coatings are used, halogen-containing polymers are not used. A declaration of compliance is provided specifying the material composition of the packaging and the shares of recycled and primary raw material;the packaging has been designed to be reusable within a reuse system(180). The system for reuse is established in a way that ensures the possibility of reuse in a closed-loop or open-loop system.4. For wearing apparel, where the economic activity involves laundry and dry-cleaning of used wearing apparel, the activity complies with an ISO type 1 ecolabel or equivalent.
Do No Significant Harm criteria
To be taxonomy-aligned, this activity must not significantly harm any of the five objectives it does not substantially contribute to.
Climate change mitigation
Where the activity involves on-site generation of heat/cool or co-generation including power, the direct GHG emissions of the activity are lower than 270 gCO2e/kWh.The activity develops a strategy to account for and reduce the GHG emissions arising from the services upstream and downstream of the value chain, including:intermediate products and raw materials;transport along the value chain, including shipping and returns;maintenance and operations, including laundry and cleaning;end of life, including waste management.
Key thresholds
| Metric | Threshold | Unit |
|---|---|---|
| direct GHG emissions of the activity | < 270 | gCO2e/kWh |
Documentation typically required
- strategy to account for and reduce GHG emissions — Covers upstream and downstream value chain: intermediate products and raw materials, transport, maintenance and operations, end of life including waste management.
Climate change adaptation
The activity complies with the criteria set out in Appendix A of the applicable Delegated Act.
Water and marine resources
The activity complies with the criteria set out in Appendix B of the applicable Delegated Act.
Pollution prevention and control
The activity complies with the criteria set out in Appendix C of the applicable Delegated Act.
Biodiversity and ecosystems
N/A
Criteria sourced from the EU Taxonomy Navigator. Applicable act: Environmental Delegated Act (OJ L, 21.11.2023). Last verified: 19 July 2026.
Related reading: EU Taxonomy explained · Evidence sustainability auditors look for
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