VATcodexEU VAT case law · Court of Justice and General Court

Article 6a Implementing Regulation (EU) No 282/2011

Supply of services

Chapter IV · Taxable transactions › Section 2 · Supply of services

Open in the compendium

Text of Article 6a

1.Telecommunications services within the meaning of Article 24(2) of Directive 2006/112/EC shall cover, in particular, the following:

(a)fixed and mobile telephone services for the transmission and switching of voice, data and video, including telephone services with an imaging component (videophone services);

(b)telephone services provided through the internet, including voice over internet Protocol (VoIP);

(c)voice mail, call waiting, call forwarding, caller identification, three-way calling and other call management services;

(d)paging services;

(e)audiotext services;

(f)facsimile, telegraph and telex;

(g)access to the internet, including the World Wide Web;

(h)private network connections providing telecommunications links for the exclusive use of the client.

2.Telecommunications services within the meaning of Article 24(2) of Directive 2006/112/EC shall not cover the following:

(a)electronically supplied services;

(b)radio and television broadcasting (hereinafter ‘broadcasting’) services.

Consolidated version on EUR-Lex (CELEX 02011R0282-20250414). © European Union. Only the Official Journal is authentic.