How do I proceed to pay for my Submission Fee charge if I do not pay tax?

To successfully submit your manuscript to a journal that requires a Submission Fee payment via Editorial Manager, you are required to pay for your Submission Fee including tax. Once you have received your payment confirmation via email, please contact us using the option at the bottom of this page with a copy of the invoice enclosed to initiate your tax refund. To avoid any delays, please provide us with:

• VAT/GST/CST registration number
• Tax Exemption Certificate
• Copy of the invoice

Under Dutch VAT law submission fee orders are considered a service and are known as VAT basic rule services. This means that the VAT basic rule determines the VAT treatment of open access charges. The basic rule is that these services are subject to VAT where the supplier is based (irrespective of where the recipient is based/resides). Elsevier BV is based in the Netherlands. Therefore, submission fee charges are subject to VAT within the Netherlands. As a result, Under Dutch law, Elsevier BV is obliged to charge VAT at 21% on open access charges to all Dutch customers. Please note: Customers in Europe who are VAT registered may have the option to have their VAT number validated, when ordering online.