{
  "url": "https://openlegislation.uk/eu-regulation-2011-282/article-6a",
  "json_url": "https://openlegislation.uk/eu-regulation-2011-282/article-6a.json",
  "legislation": "eur/2011/282",
  "legislation_title": "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)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2011-282",
  "path": "article/6a",
  "kind": "article",
  "number": "6a",
  "heading": null,
  "text": "1. Telecommunications services within the meaning of Article 24(2) of Directive 2006/112/EC shall cover, in particular, the following:\n(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);\n(b) telephone services provided through the internet, including voice over internet Protocol (VoIP);\n(c) voice mail, call waiting, call forwarding, caller identification, three-way calling and other call management services;\n(d) paging services;\n(e) audiotext services;\n(f) facsimile, telegraph and telex;\n(g) access to the internet, including the World Wide Web;\n(h) private network connections providing telecommunications links for the exclusive use of the client.\n2. Telecommunications services within the meaning of Article 24(2) of Directive 2006/112/EC shall not cover the following:\n(a) electronically supplied services;\n(b) radio and television broadcasting (hereinafter ‘ broadcasting ’ ) services.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Inserted by Council Implementing Regulation (EU) No 1042/2013 of 7 October 2013 amending Implementing Regulation (EU) No 282/2011 as regards the place of supply of services."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2011/282/article/6a",
    "retrieved_at": "2026-11-01T14:50:15.002878+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}