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EditVAT
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Licensees are charged VAT on their licence fee.
Payments to the publisher have VAT added (if the publisher is VAT registered)
VAT is not payable on PLS's admin charge.
Please check your self-billed royalty tax invoice associated with the payment which is emailed to your designated contact each time a payment is made.
Please check that the VAT number is correct. If you are registered for VAT and you have given PLS your VAT number, then the appropriate VAT has been calculated on your self-billed royalty tax invoice.
You should treat the VAT on the gross payment as your output. It is essential that you let us know if either your VAT status or VAT number has changed. If you do not give us this information you may be liable for any penalties which Customs and Excise seek from us.
If you are registered for VAT and the royalty tax invoice does not show your VAT number, or the VAT calculation on the copyright royalty, then please issue us with an invoice for the VAT on these fees.