How do I receive my tax refund for my Submission Fee charge?

If you have completed a Submission Fee charge order via Editorial Manager and you are tax exempt, please contact us using the option at the bottom of this page to initiate your 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.