It is true that page charges can attract VAT?
- Customers based in the EU who supply a valid VAT registration number do not get charged VAT.
- Customers based in the EU who do not supply a valid VAT registration number do get charged VAT at the UK prevailing rate.
- Customers based in the UK (not charities) do get charged VAT at the UK prevailing rate.
- Customer in the rest of the world (ROW) do not get charged VAT.
Nearly all EU research institutions possess a valid VAT registration number, so VAT should not be charged for page charges for the overwhelming majority of page charge contributors.