Value-Added Tax Consolidation Act 2010


Activities Listed in Annex 1 of the VAT Directive

[VATA Sch. 7]

1. Telecommunication services.

2. Supply of water, gas, electricity and thermal energy.

3. Transport of goods.

4. Port and airport services.

5. Passenger transport.

6. Supply of new goods manufactured for sale.

7. Transactions in respect of agricultural products, carried out by agricultural intervention agencies pursuant to regulations on the common organisation of the market in those products.

8. Organisation of trade fairs and exhibitions.

9. Warehousing.

10. Activities of commercial publicity bodies.

11. Activities of travel agents.

12. Running of staff shops, cooperatives and industrial canteens and similar institutions.

13. Activities carried out by radio and television bodies in so far as these are not exempt pursuant to Article 132(1)(q) of the VAT Directive.