VATcodexEU VAT case law · Court of Justice and General Court

Annex II Directive 2006/112/EC

Indicative list of the electronically supplied services referred to in point (c) of the first paragraph of article 58

Open in the compendium

Text of Annex II

(1)Website supply, web-hosting, distance maintenance of programmes and equipment;

(2)supply of software and updating thereof;

(3)supply of images, text and information and making available of databases;

(4)supply of music, films and games, including games of chance and gambling games, and of political, cultural, artistic, sporting, scientific and entertainment broadcasts and events;

(5)supply of distance teaching.

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