Directive 2006/112/EC is amended as follows:

in Article 98(2), the second subparagraph is replaced by the following:

‘The reduced rates shall not apply to electronically supplied services with the exception of those falling under point (6) of Annex III.’;

in Article 99, the following paragraph is added:

‘3. By way of derogation from paragraphs 1 and 2 of this Article, and in addition to the rates referred to in paragraph 1 of Article 98, Member States which, on 1 January 2017, applied, in accordance with Union law, reduced rates lower than the minimum laid down in this Article or granted exemptions with deductibility of the VAT paid at the preceding stage to the supply of certain goods referred to in point (6) of Annex III, may also apply the same VAT treatment where that supply is supplied electronically, as referred to in point (6) of Annex III.’;

in Annex III, point (6) is replaced by the following:

COUNCIL DIRECTIVE (EU) 2018/1713 of 6 November 2018 amending Directive 2006/112/EC as regards rates of value added tax applied to books, newspapers and periodicals