VATcodexEU VAT case law · Court of Justice and General Court

Annex I Directive 2006/112/EC

List of the activities referred to in the third subparagraph of article 13(1)

Open in the compendium

Text of Annex I

(1)Telecommunications services;

(2)supply of water, gas, electricity and thermal energy;

(3)transport of goods;

(4)port and airport services;

(5)passenger transport;

(6)supply of new goods manufactured for sale;

(7)transactions in respect of agricultural products, carried out by agricultural intervention agencies pursuant to Regulations on the common organisation of the market in those products;

(8)organisation of trade fairs and exhibitions;

(9)warehousing;

(10)activities of commercial publicity bodies;

(11)activities of travel agents;

(12)running of staff shops, cooperatives and industrial canteens and similar institutions;

(13)activities carried out by radio and television bodies in so far as these are not exempt pursuant to Article 132(1)(q).

Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.