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

Telecommunications services within the meaning of Article 24(2) of Directive 2006/112/EC shall cover, in particular, the following: fixed and mobile telephone services for the transmission and switching of voice, data and video, including telephone services with an imaging component (videophone services); telephone services provided through the internet, including voice over internet Protocol (VoIP); voice mail, call waiting, call forwarding, caller identification, three-way calling and other call management services; paging services; audiotext services; facsimile, telegraph and telex; access to the internet, including the World Wide Web; private network connections providing telecommunications links for the exclusive use of the client. Telecommunications services within the meaning of Article 24(2) of Directive 2006/112/EC shall not cover the following: electronically supplied services; radio and television broadcasting (hereinafter ‘broadcasting’) services.

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Source: EUR-Lex CELLAR · retrieved 2026-07-31 · Text as consolidated on 2025-04-14; changes after this date are not shown.