3.

supplies of the following goods and services: goods, where the order and processing is done electronically; CD-ROMs, floppy disks and similar tangible media; printed matter, such as books, newsletters, newspapers or journals; CDs, audio cassettes; video cassettes, DVDs; games on a CD-ROM; services of professionals such as lawyers and financial consultants, who advise clients by e-mail; teaching services, where the course content is delivered by a teacher over the Internet or an electronic network, (namely via a remote link); offline physical repair services of computer equipment; offline data warehousing services; advertising services, in particular as in newspapers, on posters and on television; telephone helpdesk services; teaching services purely involving correspondence courses, such as postal courses; conventional auctioneers’ services reliant on direct human intervention, irrespective of how bids are made; telephone services with a video component, otherwise known as videophone services; access to the Internet and World Wide Web; telephone services provided through the Internet.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.