VBOOKS8506 | The meaning of “wholly or predominantly devoted to advertising, audio or video content”

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.

The meaning of the word “wholly” is self-evident. The word “predominantly” in this context means more than half. Therefore, 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.