VAT and invoicing for EU customers
The following information on value added tax (VAT) and invoicing applies only to individual subscribers who are based in European Union (EU) countries other than the United Kingdom (UK).
How is VAT applied to our subscription prices?
All prices quoted on our website (including during the subscription sign-up process) are inclusive of any applicable VAT. The VAT component of the overall price will be set out on the receipt that is available to you after your subscription has been confirmed.
I’m a consumer. How does this affect me?
Prior to 1 January 2015: If you are buying an online subscription as a consumer your purchase will be subject to the UK standard VAT rate in force.
From 1 January 2015: From 1 January 2015, due to a change in VAT legislative rules in the EU, Financial Times will be responsible for determining, charging, and paying VAT for FT.com digital content purchases for EU consumers. The UK VAT rate will no longer apply, and the relevant VAT rate for your country will be applied. Financial Times will collect VAT from FT.com purchases and send to the appropriate tax authority.
No action is required on your part. The total amount you pay will not change, but the VAT component of what you pay may be higher or lower than before 1 January 2015, depending on where you live.
I’m a business in the EU but outside the UK. How does this affect me?
Our FT.com individual subscription prices are all inclusive of VAT. If you a VAT registered business in the EU (outside the UK) and wish to be charged at a VAT-exclusive rate then please contact customer services for details on how to arrange this.
If your business is not registered for VAT, the same rules apply as for consumers. Please see the previous section for details.
If your business is registered for VAT, the new rules for consumers (and unregistered businesses) as set out in the previous section do not apply to you.
I’m a business outside the EU. What rules apply to me?
The details set out above do not apply to you. If you have any queries about how we apply VAT or other sales taxes to the prices you pay, please contact customer services.
I’m still not sure how these rules apply to me.
Please contact customer services for more information.