The journal is owned by Vilnius Gediminas Technical University (VGTU) who support the journal and the publishing operation of VGTU Press. However, the majority of the cost of publication is funded by Article Publication Charges (APCs) paid by authors or their institutes. These are levied for Business: Theory and Practice journal and cover the costs of publication to allow for articles to be made freely available Open Access to all readers, anywhere in the world.
In 2016–2019, publishing costs of papers were partially funded by the project "Publication and Coordination of Scientific Periodicals, 2016–2019" (Code No. 09.3.3-ESFA-V-711-01-0004, No. PML-2016/03). The project was implemented by the Lithuanian Academy of Sciences in partnership with Vilnius Gediminas Technical University and other Lithuanian institutions. Read more about the Project: http://www.lma.lt/eu-sf-projects
The core price for Research Article document type is 300.00 €.
Special note regarding Sales Tax and VAT for authors
Article processing charges (APCs) are subject to VAT at the standard Lithuanian VAT rate of 21%.
According to the laws of Lithuania, the tax must be included for payers who are natural persons and only institutions can have it excluded (for European Union countries only). For institutions paying the APCs, they can be transferred directly to VGTU, excluding the VAT from the sum.