VAT and Palgrave Macmillan Journals
- UK customers |
- EU customers |
- EU VAT registered customers |
- EU Non-VAT registered customers |
- USA customers |
- Canadian customers |
- Rest of World customers |
- UK VAT Registration Number |
UK customers
- All prices are exclusive of VAT
- An online only product is subject to VAT at the UK standard rate of 15%
- A combined print and online subscription is subject to VAT at a rate of 7.5%. This is based on the proportional print element of the combined print and online subscription price.
- A print only product is subject to VAT at zero rate
- Document delivery purchases in the UK will be charged 15% at the UK standard rate.
EU customers
All prices quoted are exclusive of VAT.
Top of pageEU VAT registered customers
Subscribers who are registered for VAT in the EU should supply their full VAT registration number. Customers should account for VAT in their own country under the reverse charge procedures.
VAT-registered customers should include their VAT Identification No. with their order.
Any order without a VAT Identification No. for document delivery purchases will be charged 15% VAT at the UK standard rate.
Top of pageEU Non-VAT registered customers
Print product subscribers from the following countries who are not registered in the EU for VAT should add tax at the relevant rate:
| Austria | 10% |
|---|---|
| Belgium | 6% |
| Denmark | 25% |
| Eire | 13.5% |
| France | 5.5% |
| Germany | 7% |
| Greece | 4.5% |
| Italy | 4% |
| Netherlands | 6% |
| Portugal | 5% |
| Spain | 4% |
| Sweden | 6% |
- Online product subscribers who are not registered in the EU for VAT should add VAT at the UK standard rate of 15%.
- Combined print and online product subscribers who are not registered for VAT should add VAT at the rates quoted above for the print product subscription at 50% of the combined price and at 15% on 50% of the combined print and online subscription price. This is based on the proportion of print and online elements of the combined subscription price.
- For document delivery, European Union (EU) customers will be charged 15% VAT at the UK standard rate if a VAT is not provided.
USA Customers
Print, online, and combined print and online subscriptions are not subject to US Sales Taxes.
For document delivery, US Customers are not subject to VAT.
Top of pageCanadian Customers
- Canadian GST Number 140911595RT001
- Print product subscribers should add Canadian GST at 5%. Subscribers residing in Newfoundland, Nova Scotia and New Brunswick should add 13% HST.
- Online products are not subject to either Canadian GST or HST.
- Combined print and online subscribers should add Canadian GST for the print element only of the combined subscription. Please add 5% GST for 52.5% only of the combined subscription price, which represents the proportional print element of the combined subscription price. Subscribers residing in Newfoundland, Nova Scotia and New Brunswick should add 13% HST on 52.5% of the combined subscription price.
- For document delivery, Value Added Tax (VAT)-registered customers should include their VAT Identification Number with their order.
Rest of World Customers
- Prices quoted are exclusive of VAT or Sales Tax.
- Print, online and combined print and online subscriptions are not subject to VAT or Sales Taxes.
- For document delivery, Value Added Tax (VAT)-registered customers should include their VAT Identification Number with their order.
UK VAT Registration Number:
GB 614 9563 26
