Re: Frankfurt Group show VAT greatest obstacle to

["Sally Morris \(Chief Executive\)" <sally.morris@alpsp.org>]

electronic information
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Publication is deemed to be a service (there's no doubt about 
this) and VAT is therefore chargeable within Europe.  If it's 
charged to the individual (or, in many cases, the university) it 
won't, of course, be reclaimable - I suppose it's possible that 
at least some funders would be able to reclaim it.

Note that European organisations have to charge VAT to their 
customers based on where the service is carried out, not where 
the customer is.  Thus non-European customers of European 
publishers (unless they are big enough to be registered for VAT 
in their own right within Europe) have to pay at the rate of the 
country of the publisher.

Whether all publishers actually do this separately (as opposed to 
simply considering it to be included in the fee) I don't know and 
would be interested to hear from publishers on this list

Sally Morris, Chief Executive
Association of Learned and Professional Society Publishers
Email: sally.morris@alpsp.org

----- Original Message -----
From: "David Goodman" <dgoodman@Princeton.EDU>
To: "Rollo Turner" <rollo.turner@dsl.pipex.com>
Sent: Tuesday, October 31, 2006 3:16 AM
Subject: Re: Frankfurt Group show VAT greatest obstacle to electronic
information

> Dear Rollo,
>
> what is the VAT status of money paid as author fees?
>
> David Goodman, Ph.D., M.L.S.
> dgoodman@princeton.edu