RE: Frankfurt Group show VAT greatest obstacle to

["Rollo Turner" <rollo.turner@dsl.pipex.com>]

electronic information
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Depends if the author is VAT registered or not, as royalties are 
subject to VAT I believe. If the author is VAT registered then he 
will have to account for the VAT, ie issues the publisher with a 
VAT invoice at the appropriate rate, if not he won't. Individuals 
very rarely register for VAT but most organisations are 
registered.

If the author is outside the EU, VAT is not payable as far as I 
am aware. But as you probably know VAT is like a cluster bomb in 
a wood - no telling when you will tread on the problem and only 
the VATman can give you a ruling. As you are based in the US, you 
should not have a problem I hope.

Best wishes

Rollo

-----Original Message-----
[mailto:owner-liblicense-l@lists.yale.edu] On Behalf Of David Goodman
Sent: 31 October 2006 03:16
To: Rollo Turner
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

----- Original Message -----
From: Rollo Turner <rollo.turner@dsl.pipex.com>
Date: Friday, October 27, 2006 7:22 pm
Subject: Frankfurt Group show VAT greatest obstacle to electronic informati=
To: liblicense-l@lists.yale.edu, LIS-E-JOURNALS@JISCMAIL.AC.UK,
LIS-UKEIG@JISCMAIL.AC.UK

> Members of Lib Licence may be interested in some recent research
> carried out by the Frankfurt Group on the impact of VAT in the
> switch to electronic resources in European Universities.

[SNIP]