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How do I provide you with my VAT/GST/CST registration number?
Last updated on December 15, 2025
When ordering online any of the following: open access, color charges, page charges and/or offprints via the author forms, you are required to provide a VAT/GST/CST registration number, if available and/or upload Tax Exemption Certificate, if this is applicable to your order, otherwise VAT/GST/CST may be charged.
Please note: Customers in Europe who are VAT registered may have the option to have their VAT number validated, when ordering online.
Customers who indicate that their institution is tax exempt are required to supply a copy of their Tax Exemption Certificate. This can be uploaded at the time of ordering. The certificate will then be passed to Sales Tax Exemption team for authorization.
Under Dutch VAT law, open access 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, open access 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.
Certain international organisations (such as NATO & UNICEF) can benefit from VAT exemption on the goods/services that they purchase.
Under UK VAT law, color charges are considered a service and are known as VAT basic rule services. This means that the VAT basic rule determines the VAT treatment of color 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 Ltd is based in the UK. Therefore, color charges are subject to VAT within the UK. As a result, Under UK law, Elsevier Ltd is obliged to charge VAT at 20% on color charges to all UK customers.
Certain international organisations (such as NATO & UNICEF) can benefit from VAT exemption on the goods/services that they purchase.
No other exemption applies to color charges irrespective of the customer type or place of establishment/residence.
Under UK VAT law page charges are considered a service. Page charges are known as VAT basic rule services. This means that the VAT basic rule determines the VAT treatment of color charges.
Therefore, page charges are also subject to VAT within the UK. As a result, Elsevier Ltd is obliged to charge VAT at 20.0% on page charges to all UK customers.
When an invoice has been received in relation to any of the above order types, and VAT/GST/CST has been charged, but you require an invoice without tax:
- Please contact us with your VAT registration number or Tax Exemption Number and/or a copy of your Tax Exemption Certificate. Our Support team will arrange for a new invoice to be issued to you to reflect your tax exemption.
- Please supply all details of the published article (e.g. article title, doi, or article reference), and the invoice number, if available.
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