Multiple Copy Subscription Sales - Business Magazines
Multiple Copy Subscription Sales [Print/Digital]
More than one copy purchased by a known subscriber for a contracted period with the intention to distribute to the same group of individuals over the term of the subscription.
Principles
1. There must be a contractual arrangement between the subscriber and the publisher (or their agent)
2. Must be likely copies are received by the same individual(s) over the term of the subscription
3. Copies are paid for by the subscriber
4. For a contracted period and for a minimum number of issues (at least two)
Requirements
1. There must be a contractual arrangement between the subscriber and the publisher (or their agent)
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You must be able to provide evidence of the contractual arrangements between the subscriber and the publisher (or their agent) including the issues/period, the quantities to be supplied and the price.
2. Must be likely copies are received by the same individual(s) over the term of the subscription
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You must be able to demonstrate, through the distribution method, that the copies are likely to be distributed to the same individual(s) over the subscription term. For a digital copy you must be able to demonstrate that the copy is delivered or made available for the recipient to access.
3. Copies are paid for by the subscriber
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You can claim copies where payment is outstanding as long as there are reasonable grounds to consider them to be live, good and collectable.
4. For a contracted period and for a minimum number of issues (at least two)
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You cannot claim distribution of back issues.
Reporting
You will report Multiple Copy Subscription Sales a follows, which will be broken out on the ABC Certificate:
1. By print and digital copies for the Audit Issue by geographical type:
- United Kingdom
- Other Countries.
Guidance
G2. Must be likely copies are received by the same individual(s) over the term of the subscription
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You might demonstrate the copies are likely to be distributed to the same individual(s) over the subscription term by:
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By providing names of the individuals to whom the copies are distributed
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By demonstrating that copies are distributed to the same fixed pool of individuals e.g. employees of a particular department or company who can reasonably be expected to be present at the same delivery location on an on-going basis.
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G3. Copies are paid for by the subscriber
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Where payment is outstanding you may take into account the following in considering whether there are reasonable grounds to consider the debt to be live, good and collectable:
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Publisher's normal credit terms
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Payment history
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Credit control efforts
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