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Council Directive (EU) 2018/1713 specifically excludes e-publications that are wholly or predominantly devoted to advertising, audio or video content from the zero rate.

»Ê¹ÚÌåÓýapp meaning of the word “whollyâ€� is self-evident. »Ê¹ÚÌåÓýapp word “predominantlyâ€� in this context means more than half. »Ê¹ÚÌåÓýapprefore, if more than half of an e-publication is devoted to advertising, audio and / or video content, its supply will be standard rated for VAT purposes.