Can you provide VAT/Sales Tax information for Nature Research subscriptions and Article Processing Charges (APCs) associated with Open Access?

VAT Rules for Nature Research titles. Effective from 1 March 2016.


UK Customers

All prices are exclusive of VAT.

Print product is subject to VAT at zero rate.

Online product and article processing charges (APCs) associated with open access publication are  subject to VAT at the UK standard rate of 20%.

Combined print and online product subscribers are subject to VAT at the zero rate for the print product subscription based on 50% of the combined print and online subscription price, and at the UK standard rate of 20.0% on the other half. This equates to VAT on combined print and online product at a mixed VAT rate of 10%.

EU Customers

All prices quoted are exclusive of VAT

VAT/Sales Tax will be applied at the appropriate rate.

EU VAT registered customers

Subscribers who are registered for VAT in the EU should supply their full VAT registration number, including country code. Customers should account for VAT in their own country under the acquisition tax procedure for print products and the reverse charge procedure for online product. APCs for customers based in the EU are subject to the UK Standard rate of 20% unless a VAT number is supplied.

USA Customers


US Sales Taxes will be applied as applicable.

Canadian Customers

GST/HST/QST will be charged at the appropriate rates and may apply to print, online, combined product subscribers and APC customers.

Japan Customers

From 1 March 2016, in accordance with amendment of Japanese Consumption Tax rules, Macmillan Publishers Ltd. is now liable to account for Japanese Consumption Tax on Digital Services provided to customers in Japan (Macmillan Publishers Ltd. - Registration Number 00050).

For information regarding the Reverse Charge mechanism for business customers with Site License or Advertisement contracts please refer to one of the following links:


Rest of World Customers

Prices quoted are exclusive of VAT or Sales Tax.

APCs and subscriptions to print, online, or combined print and online products are currently not subject to VAT or Sales Taxes by Nature Research, with the following exceptions (as at 1 March 2016).  However, customers should be aware that there is a global increase in countries requiring sales tax registrations for electronically supplied services which we continue to monitor.

  • Norway - for digital sales to personal customers
  • South Africa – for digital sales to personal customers

Where printed products are imported into your country you acknowledge that you are the importer and will be responsible for any Customs/GST/VAT charges due in your country.

Print subscriptions are payable in advance. We do not dispatch any print issues prior to receipt of payment.

Registration Number: GB 199 4406 21

If you require further information, please use the Contact Us form to provide specific details of your query and our Customer Service team will assist you.


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