All electronic products are VAT-able, while print are not. Publishers are well aware of the problems this causes for customers (sometimes eliminating the saving on electronic-only subscriptions!) but are wary of making a fuss to Government because the most likely outcome is that they will 'harmonise' by slapping VAT on print as well (as is already the case in many European countries). It is probably one of the reasons why UK publishers have not moved more rapidly towards offering electronic-only subs (though the main reason is lack of customer demand - certainly from end-users, and indeed from the majority of libraries as far as I can tell), and why 'bundled' print + electronic is often described as including free electronic, even though it is obvious to all that the cost must be included somewhere!
Sally Morris, Secretary-General
Association of Learned and Professional Society Publishers
South House, The Street, Clapham, Worthing, West Sussex BN13 3UU, UK
Phone: 01903 871686 Fax: 01903 871457 E-mail: [log in to unmask]
ALPSP Website http://www.alpsp.org.uk
-----Original Message-----
From: Kirsty Beveridge <[log in to unmask]>
To: [log in to unmask] <[log in to unmask]>
Date: 16 March 2000 16:44
Subject: VAT and electronic journals
>Hi all,
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>Does anyone know what the position is on VAT and electronic journals?
>- especially for academic libraries. (I've just had VAT extra charge on an invoice). Technically, we should be zero rated for VAT, & it can be reclaimed. In our case it would disappear into the finance departments pockets - being a small institution.
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>Kirsty Beveridge
>[log in to unmask]
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