We have recently updated our information for authors and referees. For authors, this explains the requirement for EU authors to provide VAT information for their institution (or confirm they are paying the submission fee privately), plus the process and timescale of any refunds (e.g. for desk rejections or late decisions). For referees, it explains the process and timescale of payments. These pages should also be your first port of call if you have a question about submissions, payments, refunds, deadlines, or anything else.
You can find these pages through the menu at the top of the page, or through these links:
Authors: http://revfin.org/how-to-submit-a-paper/
Referees: http://revfin.org/referees/
If you have any