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Indicative list of services not covered by the second subparagraph of point (b) of Article 1(1)

Services provided in the physical presence of the provider and the recipient, even if they involve the use of electronic devices: medical examinations or treatment at a doctor's surgery using electronic equipment where the patient is physically present; consultation of an electronic catalogue in a shop with the customer on site; plane ticket reservation at a travel agency in the physical presence of the customer by means of a network of computers; electronic games made available in a video arcade where the customer is physically present. services having material content even though provided via electronic devices: automatic cash or ticket dispensing machines (banknotes, rail tickets); access to road networks, car parks, etc., charging for use, even if there are electronic devices at the entrance/exit controlling access and/or ensuring correct payment is made, offline services: distribution of CD-ROMs or software on diskettes, services which are not provided via electronic processing/inventory systems: voice telephony services; telefax/telex services; services provided via voice telephony or fax; telephone/telefax consultation of a doctor; telephone/telefax consultation of a lawyer; telephone/telefax direct marketing. Services provided by transmitting data without individual demand for simultaneous reception by an unlimited number of individual receivers (point to multipoint transmission): television broadcasting services (including near-video on-demand services), covered by point (e) of Article 1(1) of Directive 2010/13/EU; radio broadcasting services; (televised) teletext.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-28 · Text as adopted (Official Journal); later amendments are not incorporated in this text.