Title IX: Exemptions

Chapter 2: Exemptions for certain activities in the public interest

Article 132

1. Member States shall exempt the following transactions:

1. the supply by the public postal services of services other than passenger transport and telecommunications services, and the supply of goods incidental thereto;

2. hospital and medical care and closely related activities undertaken by bodies governed by public law or, under social conditions comparable with those applicable to bodies governed by public law, by hospitals, centres for medical treatment or diagnosis and other duly recognised establishments of a similar nature;

3. the provision of medical care in the exercise of the medical and paramedical professions as defined by the Member State concerned;

4. the supply of human organs, blood and milk;

5. the supply of services by dental technicians in their professional capacity and the supply of dental prostheses by dentists and dental technicians;

6. the supply of services by independent groups of persons, who are carrying on an activity which is exempt from VAT or in relation to which they are not taxable persons, for the purpose of rendering their members the services directly necessary for the exercise of that activity, where those groups merely claim from their members exact reimbursement of their share of the joint expenses, provided that such exemption is not likely to cause distortion of competition;

7. the supply of services and of goods closely linked to welfare and social security work, including those supplied by old people’s homes, by bodies governed by public law or by other bodies recognised by the Member State concerned as being devoted to social wellbeing;

8. the supply of services and of goods closely linked to the protection of children and young persons by bodies governed by public law or by other organisations recognised by the Member State concerned as being devoted to social wellbeing;

9. the provision of children’s or young people’s education, school or university education, vocational training or retraining, including the supply of services and of goods closely related thereto, by bodies governed by public law having such as their aim or by other organisations recognised by the Member State concerned as having similar objects;

10. tuition given privately by teachers and covering school or university education;

11. the supply of staff by religious or philosophical institutions for the purpose of the activities referred to in points (b), (g), (h) and (i) and with a view to spiritual welfare;

12. the supply of services, and the supply of goods closely linked thereto, to their members in their common interest in return for a subscription fixed in accordance with their rules by non-profit-making organisations with aims of a political, trade-union, religious, patriotic, philosophical, philanthropic or civic nature, provided that this exemption is not likely to cause distortion of competition;

13. the supply of certain services closely linked to sport or physical education by non-profit-making organisations to persons taking part in sport or physical education;

14. the supply of certain cultural services, and the supply of goods closely linked thereto, by bodies governed by public law or by other cultural bodies recognised by the Member State concerned;

15. the supply of services and goods, by organisations whose activities are exempt pursuant to points (b), (g), (h), (i), (l), (m) and (n), in connection with fund-raising events organised exclusively for their own benefit, provided that exemption is not likely to cause distortion of competition;

16. the supply of transport services for sick or injured persons in vehicles specially designed for the purpose, by duly authorised bodies;

17. the activities, other than those of a commercial nature, carried out by public radio and television bodies.

2. For the purposes of point (o) of paragraph 1, Member States may introduce any restrictions necessary, in particular as regards the number of events or the amount of receipts which give entitlement to exemption.