|
|
 |
| |
| VAT guidelines |
Who must pay VAT?
All customers in the UK, and customers in the EC that do not have a VAT number, must pay VAT. Customers outside the EC are exempt from VAT.
What items are subject to VAT?
Items such as videos, CD-ROMS and electronic copies of case studies and journal article reprints are subject to VAT at the standard rate of 17.5%. Printed matter, including books, case studies, teaching notes and journal article reprints, distributed by ecch is exempt from VAT.
When is VAT charged on handling and shipping costs?
VAT is charged to all eligible customers on the handling and shipping costs for orders consisting only of items subject to VAT.
Examples:
- A video shipped on it's own: VAT is charged on the cost of the video and on the handling and shipping
- A video shipped with printed matter: VAT is charged on the cost of the video, no VAT is charged on the printed matter or handling and shipping
- Printed matter shipped on it's own: no VAT is charged
Queries
Please contact the ecch Customer Support Team if you have any further queries. t +44 (0)1234 756410 e help@ecch.com
|
|
|