Article 6a

COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast) · European Union

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.

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as consolidated on 2025-04-14; changes after this date are not shown.