(1)

Chapter IV is amended as follows: the following Articles are inserted: ‘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. Article 6b 1. Broadcasting services shall include services consisting of audio and audiovisual content, such as radio or television programmes which are provided to the general public via communications networks by and under the editorial responsibility of a media service provider, for simultaneous listening or viewing, on the basis of a programme schedule. 2. Paragraph 1 shall cover, in particular, the following: (a) radio or television programmes transmitted or retransmitted over a radio or television network; (b) radio or television programmes distributed via the internet or similar electronic network (IP streaming), if they are broadcast simultaneous to their being transmitted or retransmitted over a radio or television network. 3. Paragraph 1 shall not cover the following: (a) telecommunications services; (b) electronically supplied services; (c) the provision of information about particular programmes on demand; (d) the transfer of broadcasting or transmission rights; (e) the leasing of technical equipment or facilities for use to receive a broadcast; (f) radio or television programmes distributed via the internet or similar electronic network (IP streaming), unless they are broadcast simultaneous to their being transmitted or retransmitted over a radio or television network.’; in Article 7, paragraph 3 is amended as follows: the introductory phrase is replaced by the following: ‘3. Paragraph 1 shall not cover the following:’; point (a) is replaced by the following: ‘(a) broadcasting services;’; points (q), (r) and (s) are deleted; the following points are added: ‘(t) tickets to cultural, artistic, sporting, scientific, educational, entertainment or similar events booked online; (u) accommodation, car-hire, restaurant services, passenger transport or similar services booked online.’; the following Article is inserted: ‘Article 9a 1. For the application of Article 28 of Directive 2006/112/EC, where electronically supplied services are supplied through a telecommunications network, an interface or a portal such as a marketplace for applications, a taxable person taking part in that supply shall be presumed to be acting in his own name but on behalf of the provider of those services unless that provider is explicitly indicated as the supplier by that taxable person and that is reflected in the contractual arrangements between the parties. In order to regard the provider of electronically supplied services as being explicitly indicated as the supplier of those services by the taxable person, the following conditions shall be met: (a) the invoice issued or made available by each taxable person taking part in the supply of the electronically supplied services must identify such services and the supplier thereof; (b) the bill or receipt issued or made available to the customer must identify the electronically supplied services and the supplier thereof. For the purposes of this paragraph, a taxable person who, with regard to a supply of electronically supplied services, authorises the charge to the customer or the delivery of the services, or sets the general terms and conditions of the supply, shall not be permitted to explicitly indicate another person as the supplier of those services. 2. Paragraph 1 shall also apply where telephone services provided through the internet, including voice over internet Protocol (VoIP), are supplied through a telecommunications network, an interface or a portal such as a marketplace for applications and are supplied under the same conditions as set out in that paragraph. 3. This Article shall not apply to a taxable person who only provides for processing of payments in respect of electronically supplied services or of telephone services provided through the internet, including voice over internet Protocol (VoIP), and who does not take part in the supply of those electronically supplied services or telephone services.’;

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Source: EUR-Lex (Cellar) · retrieved 2026-10-21 · Text as adopted (Official Journal); later amendments are not incorporated in this text.