The VAT we pay on information products
DOI:
https://doi.org/10.20350/digitalCSIC/9304Keywords:
Electronic resources, Acquisition, IVA, Libraries, Library consortiaAbstract
The advantages of digital information resources over their printed counterparts are many and well known. The ugliest part of this business that we do year after year with the contracting of this type of digital products lies in the high VAT rates (16% compared to 4%) that our invoices have to bear. In the case of CSIC, with a volume of expenditure in 2008 for 2009 that was already close to 8.2 M €, the amount of VAT borne is close to 740,000 €.
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Copyright (c) 2024 Agnès Ponsati Obiols
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