VAT/Sales Tax information for CTOR PRESS Open Access Article Processing Charges (APCs)
VAT Rules for CTOR PRESS Open Access Journal Titles. Effective from 1 January 2018.
UK Customers
All prices are exclusive of VAT.
APCs associated with open access publication are subject to VAT at the UK standard rate of 20%.
EU Customers
All prices quoted are exclusive of VAT.
VAT/Sales Tax will be applied at the appropriate rate.
EU VAT Registered Customers
Customers who are registered for VAT in the EU should supply their full VAT registration number, including country code. Customers should account for VAT in their own country under the reverse charge procedure for online product. APCs for customers based in the EU are subject to the UK Standard rate of 20% unless a VAT number is supplied.
USA Customers
US Sales Taxes will be applied as applicable.
Canadian Customers
GST/HST/QST will be charged at the appropriate rates and may apply to print, online, combined product subscribers and APC customers.
Japan Customers
The National Tax Agency of Japan have advised of a revision effective from 1st October 2015 to the regulations regarding Consumption Taxation on Cross-border Supplies of Services. In accordance with this revision the criteria for determining either domestic or foreign transactions with regard to provision of electronic services has been altered from the location of the office of the service provider associated with providing such services to the “address of the service recipients”.
Based on the revision, Site License and Advertisement contracts of electronic services provided by CTOR PRESS will be classified as “provision of B2B (business-to-business) electronic services” and the full contract value is liable for Consumption tax.
Customers receiving Site License or Advertisement services must use the “Reverse Charge mechanism” to file and pay the applicable Consumption Tax, except for businesses that file their returns through a general taxation system with a taxable sales ratio less than 95%. The sales ratio of your business should be confirmed in your organization.
If you require clarification regarding any of the above information, please check with your local tax authorities.
Rest of World Customers
Prices quoted are exclusive of VAT or Sales Tax.
APCs are currently not subject to VAT or Sales Taxes by CTOR PRESS, except for NORWAY and SOUTH AFRICA, where digital sales to personal computers are taxed. Importantly, customers who fall into this category should be aware that there is a global increase in countries requiring sales tax registrations for electronically supplied services, which we continue to monitor.