VBOOKS8506 - The meaning of 鈥渨holly or predominantly devoted to advertising, audio or video content鈥�
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 鈥渨holly鈥� is self-evident. The word 鈥減redominantly鈥� 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.