Subject: Libraries and VAT-request for information
From: Teresa Hackett (eblida@nblc.nl)
Date: Tue 08 May 2001 - 14:03:56 EEST
Apologies for the cross-posting
To CELIP Steering Group
This message was sent to EBLIDA members. I am also interested
in hearing views from non-EBLIDA member CEE countries.
Thanks
Teresa
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Dear colleagues,
The European Commission has put forward a proposal to modify
the rules for applying value added tax (VAT) on electronic services,
including information, cultural, artistic, sporting, scientific,
educational, entertainment or similar services. The objective of the
proposal is to create a level playing field for EU and non-EU
suppliers.
VAT rates vary across the EU from 0% in Ireland and the UK to
25% in Denmark and Sweden for print publications and from 4% in
Greece to 25% in Denmark and Sweden for electronic publications.
Only Denmark, Greece, Sweden and Norway apply the same
rates to print and electronic publications.
Several issues are raised by the proposal. The result might be that
current electronic services which do not attract VAT (from non-EU
suppliers) might be taxable in future. The danger is that a "level
playing field" may also be created between print and electronic
publications by raising VAT to the higher level.
EBLIDA is working on this issue with former members of the
TECUP strategy advisory group i.e. library, publisher and
subscription agent representatives (more info on this to follow).
I need to gather information on the application of VAT in libraries in
order to formulate a position. Do libraries have exemptions from
paying VAT in your country? If yes, what type of libraries or what
type of services? Can libraries claim back VAT? Are there special
rates for libraries and other cultural institutions?
If you have any information or experience on how VAT is applied in
your libraries, I would be most grateful if you can let me know.
Thank you and I look forward to seeing some of you in Bremen
later in the week.
Teresa
8/5/2001
Teresa Hackett, Director
EBLIDA
P.O. Box 43300
NL-2504 AH The Hague
Tel: +31-70-309 0608
Mobile: +31-6-20416579
Fax: +31-70-309 0708
Email: eblida@nblc.nl
www.eblida.org
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EBLIDA Lobbying for Libraries
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