Do I have to pay VAT on the total amount received?
No. VAT (21%) is only charged on the following types of remuneration:
- cable retransmission fees
- e-book lending remuneration
- press clipping and reading folder fees
- online archive remuneration
The other collective rights payments fall under the 0% VAT rate.
However, we are required to charge VAT on the administrative costs that are deducted from your payment.