Member rights payments hub

Understanding your international statements

International Statements are those paid under our International Distribution Scheme. This is money that has been received from International CMOs in territories around the world that we have an agreement with.

Please note: you can distinguish between a UK payment and an international one by the statement number. All international payment statement numbers end in the letter ‘F’.

VAT information for your international statement

If you are registered for VAT in the UK as an individual our understanding is as follows:

  • The receipt of international distributions from us arises from income deemed to be outside of UK VAT and therefore has no VAT attached nor should you invoice us for VAT on the total distribution.
  • The total distribution (ignoring any VAT or management fee deductions) is however an output for the purposes of completing your VAT return and should be included in box 6.
  • The management fee which we charge is an input and should be included in your VAT return in box 7.
  • The VAT on the management fee is a VAT input and should be reclaimed and included in box 4.
  • If you are registered for the VAT flat rate scheme the receipt of international distributions from us is not treated as an output for the purposes of calculating the amount of VAT you pay.
  • From 1 January 2021, businesses and individuals registered for VAT are no longer required to complete EC Sales lists on services provided after this date.

These are guidance notes for your assistance only and we do not accept liability for the content. You should at all times refer to the VAT regulations and seek advice from your professional advisors.

Codes and Societies on your International Statement

AIPA Slovenia
ASDACS Australia
ATN Chile
BILD-KUNST Germany
COPYDAN Denmark
COPYSWEDE Sweden
DAC Argentina
DAMA Spain
DGA USA
DHFR Croatia
DILIA Czech Republic
DRCC Canada
FILMJUS Hungary
KOPIOSTO Finland
LATGA-A Lithuania
LITA Slovakia
NORWACO Norway
SCAM BE / SACD BE Belgium
SCAM FR / SACD FR France
SGAE Spain
SIAE Italy
SPA Portugal
SSA Switzerland
SUISSIMAGE Switzerland
VDFS Austria
VEVAM Netherlands
ZAPA Poland

Codes and Uses on your International Statement

  • CABLE = CABLE RETRANSMISSION – retransmission of a programme or film via a cable network.
  • CINEMA = projection of a programme or film to the public such as in cinema.
  • ED REC = EDUCATIONAL RECORDING – the right for educational establishments to use a programme or film for educational purposes.
  • LENDING = renting or lending a copy of a programme or film to the public such as libraries.
    MR = MECHANICAL AND REPRODUCTION RIGHTS – reproduction, recording or distribution of a programme or film (e.g. on DVD or downloads)
  • ONLINE = Online exploitation of a work through on demand services or streaming services.
  • OTHER RTX = OTHER RETRANSMISSION
  • PC = PRIVATE COPYING – levy charged on the sale of devices and storage media (including computers, smartphones and hard drives), to compensate individuals being able to make private copies of a programme or film on those devices.
  • PR = PERFORMING RIGHT – projection of a work to the public.
  • RR = REPRODUCTION RIGHT – share of the selling price for a resale of the original of a work.
  • TV = TELEVISION BROADCAST (INC. PUBLIC PERFORMANCE) - broadcast of a work to the public either through a TV station or in a public place.
  • VARIOUS = Includes payments that cover multiple uses or where no specific use was identified.
  • VIDEO or DVD = video sale of a work.
  • ED REC & CAB = EDUCATIONAL RECORDING & CABLE
  • PC & ER & C = PRIVATE COPYING, EDUCATIONAL RECORDING & CABLE

Rights:

AV = AUDIOVISUAL