The Explanatory Memorandum clarifies that for an activity to be carried out in a professional capacity or on a commercial basis, it must be more than just an occasional activity and the provider must receive remuneration or generate income from it. The activity must therefore be performed systematically or regularly. Occasional or once-only activities do not qualify as activities carried out in a professional capacity or on a commercial basis. They do not need to be profitable, however, and do not need to be the provider's main activity to qualify as such. Further qualifying features can be the fact that a provider advertises for the services or provides them to multiple customers.
If you are in doubt about the qualification of their services, please feel free to contact us.