VAT/Sales Tax rules for Nature Portfolio subscriptions & OAPCs

This page provides information on the applicable VAT, GST and sales tax treatment for Springer Nature print and digital products, as well as Article Processing Charges (APCs).

 

General - Invoicing entity

Invoices to customers located outside the Americas are issued by Springer Nature Customer Service Center GmbH, Heidelberg, Germany. Customers located in the Americas receive their invoices from Springer Nature Customer Service Center LLC, New York, USA.

 

United Kingdom (UK)

All prices are exclusive of VAT.


Books and journals in printed and digital formats (and bundles thereof) are subject to VAT at the zero rate. Other digital products and Article Processing Charges (APCs) for open access publications are subject to VAT at the UK standard rate of 20%. UK VAT-registered customers should provide their full and valid VAT registration number. Where applicable, the UK reverse charge mechanism will be applied.

 

European Union (EU)

All prices are exclusive of VAT.


Books and journals in printed and digital formats (and bundles thereof) are subject to VAT at the reduced rate applicable in the EU Member State where the customer is located.


Other digital products and Article Processing Charges (APCs) for open access publications are subject to the standard VAT rate in customer`s country (e.g. Germany 19%, Austria 20%, etc).


EU VAT-registered customers should provide their full and valid VAT registration number, including country code. Where applicable, this enables:

  • VAT-exempt intra-Community supplies for print products, and
  • Application of the EU reverse charge mechanism for digital products and APCs.


United States of America (USA)

All prices are exclusive of Sales Tax.

Applicable US sales taxes will be charged in accordance with state and local regulations.

 

Canada

All prices are exclusive of GST/HST/QST.


GST/HST/QST will be charged at applicable rates and may apply to print and digital products and APCs.
 

Rest of World and South America

Prices are exclusive of VAT, GST, or any other indirect taxes.

Springer Nature Customer Service Center GmbH and/or LLC is VAT-registered in various non-EU and South American jurisdictions. In accordance with local legislation, VAT or GST will be charged on digital products and APCs supplied to customers located in these countries:


Region/CountryRegion/CountryRegion/CountryRegion/Country

Australia

India

New Zealand

South Korea

Bahrain

Indonesia

Norway

Taiwan

Chile

Japan

Philippines

Thailand

Colombia

Liechtenstein

Saudi Arabia

Türkiye

Ghana

Switzerland

Singapore

United Arab Emirates

Iceland

Malaysia

South Africa

 


Article Processing Charges (APCs) are generally subject to the standard VAT/GST rate in these jurisdictions.


In many of these countries, the reverse charge mechanism may apply where the customer is a VAT/GST-registered business and provides a valid local VAT/GST registration number.

Sales to customers located in non-EU and South American countries not listed above are currently not subject to VAT or GST.  Please note that this position may change. Globally, there is an increasing number of countries introducing indirect tax registration requirements for the supply of digital services, which we continue to monitor.

 

Further assistance

If you require further assistance, please contact our Customer Service team.

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