# 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), Article 6a

Extent: E+W+S+N.I.

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: https://www.legislation.gov.uk/eur/2011/282/article/6a (the official version)
Page: https://openlegislation.uk/eu-regulation-2011-282/article-6a
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.