TERMS AND CONDITIONS OF THE VAT GUARD WEBSITE
These Regulations define the types, scope and principles of providing services electronically via the website www.vatguard.com, the terms and conditions for the provision of such services, including contract conclusion and termination, technical requirements necessary to use the website, obligations and rights of the parties to the contracts and the mode related to the complaint procedure and liability, pursuant to Art. 8 sec. 1 point 1 and art. 20 para. 1 of the Act of 18 July 2002 on the provision of electronic services (i.e. Journal of Laws of 2019, item 123, as amend- ed) and art. 173 par. 1 of the Act of 16 July 2004 Telecommunications Law (Journal of Laws of 2018, item 1954, as amended).
The owner and maintainer of the internet service www.vatguard.com is Tax Guard Group Sp. z o.o. with registered office at ul. Złota 61 lok. 100; 00-819 Warsaw, signed into the Register of Entrepreneurs of the National Court Register kept by the District Court for the Capital City of Warsaw in Warsaw, 12th Commercial Division of the National Court Register under KRS number: 0000395343; NIP: 5272663875; REGON: 145155718, share capital: 5.000 PLN; phone.: (+48) 666 331 917 mail: [email protected]
The Regulations have been made available free of charge on the website www.vat- gurad.com in order to get acquainted with its content, in a manner enabling its acquisition, reconstruction and consolidation in connection with the use of the web- site and services provided.
BASIC CONCEPTS AND DEFINITIONS
Whenever the following terms are used in the content of the regulations, they should be understood as follows:
- UŚUDE – The Act of 18 July 2002 on the provision of electronic services (consolidated text: Journal of Laws of 2019, item 123, as amended).
- PT – Act of 16 July 2004 Telecommunications Law (consolidated text: Journal of Laws of 2018, item 1954, as amended);
- GDPR – Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of individuals regarding the processing of personal data and on the free movement of such data and the repeal of Directive 95/46 / EC;
- CC – Act of 23 April 1964 Civil Code (consolidated text: Journal of Laws of 2018, item 1025, as amended);
- Regulations – these regulations of the www.vatguard.com website, including the fulfillment of obligations imposed by UŚUDE, PT and GDPR;
- VAT Guard – The service provider within the meaning of UŚUDE and PT, which is Tax Guard Group Sp. z o.o. with registered office at ul. Złota 61 lok. 100; 00-819 Warsaw;
- Customer – Service buyer within the meaning of UŚUDE and PT, is a natural person running a business, also within a civil law partnership, a legal entity, an organizational unit without legal personality, a separate law granting legal capacity, running a business, as well as a natural person running a business not reported provisions of the Act of March 6, 2018. Entrepreneurs’ Law (Journal of Laws of 2018, item 646, as amended), conducting sales activities through the Amazon platform or other platform, which in connection with this activity uses the services provided electronically, on the terms set out in these Regulations;
- Party – VAT Guard or Client.
- Administrator – VAT Guard being an administrator within the meaning of art. 4 point 7) GDPR;
- Personal data – all kinds of information about an identified or identifiable individual in accordance with Article 4 point 1) GDPR;
- Service – all technical and IT infrastructure as well as all tools enabling the provision of electronic services available via the website www.vatguard.com.
- Website of the Service – available under the following address: www.vat- guard.com
- Services – services that are paid or free of charge electronically provided by VAT Guard to the Customer, indicated and described in these Regulations;
- Agreement – the rules, conditions, rights and obligations of the Parties regarding the provision of Services by VAT Guard to the Customer, described in detail in these Regulations;
- Price – VAT Guard fee for paid Services determined by the net amount expressed in EURO currency to be paid by the Client, converted into other currencies according to the average exchange rate announced by NaGDPR Polish Bank on the day preceding the payment day or the last announced average exchange rate of the National Bank of Poland applicable on the day of payment, increased by due taxes.
- Customer account – an individual panel made available to the Customer by VAT Guard after purchase of Services paid on the Website or registration, in which Customer data is collected, information about Paid Services, data about his transactions made on the amazon.com web platform, as well as on which they are sent or made available individual elements in accordance with the specification of the Paid Service provided.
- Registration form – a form used to register a Customer Account on the Web- site, in order to use the Services provided via the Website, containing Customer data required in the registration process.
- Password – a string of letters, digits or special characters created by the Customer enabling secured access to the Customer Account.
1. The Website is run for the purpose of presenting and providing by VAT Guard Services provided electronically to Customers running a business involving the sale of goods via the Amazon platform or other platform.
2. All Services provided through the Website, irrespective of their paid or gratuitous nature, are not intended for consumers within the meaning of art. 221 of the Civil Code, therefore the consumer uses the Website at his own risk and responsibility, and at the same time waives all claims for using the Website in relation to VAT Guard.
3. The Regulations define in particular: the rules of using the Website, types and scope of Services, rules of providing Services by VAT Guard, terms of concluding and terminating Contracts for the provision of Services, technical requirements necessary to cooperate with the Website, prohibition of unlawful delivery by the Customer and procedure complaint.
4. Each Customer before using the Website and any Service is required to read these Regulations. The commencement of using the Website or the Services provided is synonymous with unconditional acceptance of all provisions of the Regulations without changes and reservations. Lack of acceptance of the Regulations is synonymous with the inability to use the Website and the Services provided through it.
5. The Customer declares that he has full legal capacity and, by accepting the provisions of the Regulations, he undertakes to apply to its provisions, including all obligations imposed on him.
6. The Customer undertakes to use the Website with respect to ethical standards, public order rules and social coexistence, good practices and applicable laws, without causing any damage to VAT Guard or to third parties. It is forbidden for the Customer to use the content or Services offered by VAT Guard for illegal activities that are contrary to public order, decency and the principles of social coexistence. The dissemination of racist, xenophobic, pornographic content, the propagation of terrorism or violation of human rights is prohibited. No practices that may cause harm to the physical or logical security of VAT Guard’s IT systems, its suppliers or third parties are permitted to introduce or disseminate Internet-based viruses, Trojans, bots or any other physical or logical system capable of causing the damage.
All activities aimed at gaining access to other clients’ online accounts, including those leading to modification of sent messages, are prohibited.
7. Use of the Website is possible provided that following technical requirements are met:
I. having a device that allows you to connect to the Internet (e.g. a desktop computer, laptop, smartphone, tablet);
II. Internet connection;
III. owning and launching one of the indicated web browsers:
a) Internet Explorer,
b) Google Chrome,
c) Mozzilla Firefox,
f) iOS Safari,
g) Android Browser,
IV. active mail account
V. Java Script enabled in the web browser with the acceptance of cookies and the secure data transmission protocol.
8. Detailed and current information related to the technical requirements for using the Website can be found in Annex 1 to these Regulations.
9. VAT Guard declares that the above requirements constitute the minimum scope of access to the Website and will make efforts to enable the use of the Website also with the use of other versions of operating systems and web browsers.
10. VAT Guard reserves the right to make its own marketing content and other entities available on the Website in accordance with generally applicable laws.
RULES FOR USING THE SERVICE AND OFFERED SERVICES
1. The use of the Website in the scope of viewing the shared content is free of charge, voluntary and allowed for all customers, in accordance with the provisions of § 2 of these Regulations.
2. The services provided by VAT Guard through the Website enable the use of functionalities indicated and made available in accordance with the specification characterizing the given Service.
3. Services may be paid and free. Information and Services posted on the Website do not constitute an offer within the meaning of art. 661 of the Civil Code. By choosing the option of accessing the Website or a Service, the Customer submits a VAT Guard offer on the terms set out in the Website and these Regulations.
4. They enter the scope of Free Services: 4
I. browsing content shared on the Website;
II. registration of the Customer Account;
III. consultations provided by the sales communicator;
5. The scope of paid services includes:
I. Account Subscription – Single Country package;
II. Account Subscription – Central Europe package;
III. Account Subscription – MCI / PAN EU package;
IV. Other Services indicated on the Website that require an individual quote.
6. The price of individual Paid Services is indicated on the Website at the time of selecting a given Paid Service and is determined in EURO without considering the tax due. The Customer may choose a payment in another currency indicated by the Website, the amount of which will be converted according to the average exchange rate announced by NaGDPR Polish Bank on the day preceding the payment day or the last announced average exchange rate by NaGDPR Polish Bank in force on the day of payment. Payment of remuneration for the Paid Service may be increased by applicable taxes depending on the country of origin, registered office or place of business of the Customer.
PROVIDING FREE SERVICES BY VAT GUARD
1. The condition for the Customer to use any Free Services and conclusion of the Agreement in this respect is to read the content and accept these Regulations.
2. VAT Guard reserves the right to choose and change the type, form, time and manner of granting access to Free Services, which will be communicated to the Customer in a manner appropriate to the change in the Regulations.
3. The contract related to browsing content made available on the Website is con- cluded for the period of the Customer’s actual use of the Service.
4. Contract for the provision of free consultation services.
The contract for the provision of free consultation services is carried out during the period of actual use of the Service through the sales communicator and may be based on:
a) directly connect with a member of the VAT Guard team in real time via the Skype communicator and obtain comprehensive information on the provision of paid Services indicated in § 3 para. 5 of these Regulations, as well as obtaining answers to the questions and issues regarding such a Service;
b) sending the name and e-mail address of the Client in order to make an appointment for connecting via the Skype communicator with a member of the VAT Guard team in the dates and times of availability indicated on the Website.
II. If the VAT Guard member can’t connect with the Customer within a pre-determined period due to independent reasons, the Customer will receive appropriate information at the given e-mail address.
5. Agreement for the provision of the Customer Account Registration Service.
I. The Agreement for the provision of the Customer Account Registration Service is concluded by completing the Registration Form by the Customer, all indicated, necessary fields, without the need to purchase the Paid Service. The contract lasts until the closure of the Customer Account by sending a relevant request to VAT Guard or terminating the Agreement by VAT Guard in the cases provided for in these Regulations.
II. VAT Guard provides the Customer to receive additional Customer Benefit
Records Agreement for the provision of the Customer Account Service, related to receiving appropriate sales or the possibility of using the Paid Service for a limited period as a demo version. The customer will receive appropriate information about any gratuities before the conclusion of the Agreement.
III. The registration of the Customer Account also enables the Customer to use the other Services provided via the Website faster and more efficiently.
6. Agreement for the provision of the Newsletter service.
I. The agreement for the provision of the Newsletter service is concluded by providing the customer with an email address, accepting the consent to send by VAT Guard commercial information by means of telecommunications terminal equipment and automatic calling systems, and then the customer clicking the link sent to the provided e-mail address.
II. The agreement for the newsletter service consists of sending to the e-mail address, in particular information about services provided by VAT Guard, sales and discounts dedicated to customers, as well as other news related to the functioning of the Website, including legal and tax information relating to tax issues VAT in the EU, goods and services market, or current interpretations, judgments, opinions and comments.
III. The Customer may at any time opt out of receiving the newsletter by withdrawing his consent or checking the appropriate box indicated in each message received as part of this Service, which is tantamount to termination of the Agreement in this respect.
IV. The service of receiving commercial information via the newsletter may also be dedicated to the Customers of Paid Services.
V. VAT Guard provides for the possibility of receiving, by the Customer, including the Agreement for the provision of the Newsletter Service, additional gratuities related to receipt of appropriate sales or the possibility of using the Paid Service for a limited period from the demo version. The customer will receive appropriate information about any gratuities before the conclusion of the Agreement.
7. Agreement for the provision of the service of using the blog.
I. The Agreement for the provision of the Service for the use of the blog consists of providing the Customer with a platform on the Website where content, articles and information related to the services provided by VAT Guard may be located, and points to legal and factual issues regarding the clients’ activities.
II. The customer has the option of posting on the blog platform their comments, own articles, links to other publications, as well as photos or videos using the appropriate form.
III. The Customer concludes an Agreement for the provision of the Service to use the blog at the time of reading the content placed on it and sharing its own comments and materials, valid for the period of actual use of the blog platform.
IV. All content, articles and other information placed by VAT Guard on the blog platform are for reference only and can’t be used by the Customer in his business. After getting the information that interests him through the blog platform, the client should get an appropriate advice from a lawyer or a tax adviser in order to use it as part of his business. VAT Guard does not bear any responsibility towards the Customer if he uses the information posted on the platform, and the Client waives any claims in this respect in relation to the VAT Guard.
V. Comments, articles, links to publications, photos or videos, as well as their content placed on the blog platform by the Customer may be related only to the topic discussed on the blog and must comply with generally applicable laws and must not infringe upon the rights of third parties. VAT Guard does not bear any responsibility for the data and information placed on the platform by the customer, and the customer releases VAT Guard from any liability in this respect.
VI. It is forbidden to place defamatory, offensive, non-cultural, insulting, xenophobic, obscene, threatening or discriminatory material and content, as well as comments and links with advertisements, commercial or promotional.
VII. VAT Guard reserves the right at any time not to publish or to remove any comments, materials or content made available by the Customer, which are inconsistent with the provisions of the Regulations and generally applicable laws. In this situation VAT Guard also has the right to block the possibility of placing content and materials by a given Client.
8. VAT Guard’s liability towards the Customer for the provision of Free Services is entirely excluded, the Customer is not able to make any claims against VAT Guard in case of malfunction of the Free Services or their exclusion.
GENERAL RULES FOR THE PROVISION OF PAID SERVICES BY VAT GUARD
1. The condition for the Customer to use any paid Services and conclusion of the Agreement in this respect is to read the content and accept these Regulations.
2. Paid services provided via the Service are:
I. Account Subscription – Single Country package;
II. Account Subscription – Central Europe package;
III. Account Subscription – MCI / PAN EU package
3. All Paid Services are dedicated to customers who run a business or activities that are not registered only in the area of sales of goods via the amazon.com platform. The customer is obliged to submit an appropriate statement in this respect, and if false data is provided, the customer is changed with entire responsibility.
4. If the Customer conducts business activity also in a different scope than exclusively through the amazon.com internet platform, the provision of Paid Services by VAT Guard is subject to an individual valuation.
5. Under the agreement for the provision of the Paid Service VAT Guard provides the Client with tools, functionalities and materials required by law or to improve and support the business operations conducted via the amazon.com platform. relating to the fulfillment of tax obligations by the Customer.
6. Each of the Paid Services depends on the number of countries selected by the Customer and consists of the following elements:
I. Registration (report)VAT;
II. Submission of VAT declaration;
III. Applying for EORI number;
IV. Reminders of VAT payments;
V. Monitoring limits on mail order sales to EU countries;
VI. Representation before tax authorities within the scope specified in points I to III;
VII. Communication on behalf of the client with tax authorities (1h per month for inquiries initiated by tax authorities)
7. Paid services do not include: tax audit, consultation, taking remedial actions towards authorities, courts and tribunals in the economic and tax fields, as well as resolving disputes arising from non-compliance with tax or legal regulations and failure to perform obligations imposed by the client. Any additional costs resulting from the provision of the Paid Service, to the extent not specifically mentioned in the detailed specification of the Paid Service, including, inter alia, translation costs or special analysis of tax rates, will be separately valued and individually settled with the Customer.
8. VAT Guard does not advice nor provide professional tax opinions or advices regarding the management of taxes specific to the client’s activities as part of the concluded Service Contracts. The customer should exercise due diligence when sending or generating data and information.
9. VAT Guard reserves the right to refuse to terminate or cancel the Contract for the provision of Paid Services with immediate effect in a situation where:
a) the Customer has provided false, incomplete, outdated data;
b) the Customer’s request is inconsistent with the terms of the Service;
c) the Client’s activity is competitive in relation to the VAT Guard activity or may harm the VAT Guard image;
d) the activities carried out by the Customer may cause damage to VAT Guard or its Clients;
e) The Customer has arrears in payment of previous Paid Services.
CONCLUSION AND APPLICATION OF THE AGREEMENT FOR THE PROVISION OF PAYMENT SERVICES
1. The process of placing the order and concluding the Agreement for the provision of the Paid Service is as follows:
I. Customer wishing to conclude a contract for a specific Paid Service from among those indicated in § 5 sec. 2 of these Regulations should select one of the paid Services presented including its detailed description, specification and net price.
III. Through the Customer Account, the Customer will be able to modify the selected Paid Service in terms of the number of countries and its individual elements, which will be reflected in its final shape and Price.
IV. The Customer will have the option of buying additional Services paid as part of one order.
V. After finally personalizing all purchased Paid Services and their acceptance, the Customer will complete the required data necessary to correctly identify the Customer and issue a VAT invoice, including in particular: the company or business name, address, tax identification number (NIP or VAT ID) and the country of residence.
VI. The Customer receives information summarizing purchased Paid Services together with the Price increased by applicable taxes and is redirected to the payment panel.
VII. The payment is made via the selected operator running the online payment system using a credit or debit card, by selecting the appropriate option. All data related to payment cards is encrypted and are not sent to VAT Guard.
VIII. The contract for the provision of the Paid service chosen by the Customer is concluded when he receives an e-mail confirmation confirming the VAT Guard’s intention to conclude an Agreement with the Customer, after receiving VAT Guard’s receipt of the full amount for the order placed from the online payment operator.
IX. VAT Guard will send a VAT invoice to the Customer’s e-mail address or via the Customer Account, which will be sent in electronic form within the meaning of the provisions of the Act of March 11, 2004 on Value Added Tax (i.e. Journal of Laws 2018 , item 2174, as amended), to which the Client agrees. The Customer also agrees that subsequent electronic invoices should be sent in the same form or placed in the appropriate tab of his Client Account.
2. The duration of the Agreement for the provision of Paid Services, payment methods, sanctions for non-payment and the right to withdraw from the Agreement shall be determined as follows:
I. The contract for the provision of the Paid Service is concluded for a period of 6 months without the possibility of prior termination by the Customer.
II. The Customer has the option to withdraw from the Agreement for the provision of the Paid Service within 5 days from the date of its conclusion without incurring the costs associated with its purchase. At that time, the Customer should send a statement of withdrawal from the Agreement for the provision of the Paid Service to the e-mail address: [email protected]
III. In the case of effective submission by the Customer of a declaration of withdrawal from the Agreement for the provision of the Paid Service, VAT Guard will refund the price paid to the Customer, subject to the possibility of deducting the commission and other indirect costs related to the need to accept and refund the amount paid.
IV. The Customer makes the payment for the entire duration of the Agreement in six monthly equal installments. VAT Guard has the option of introducing a one-time payment for the entire duration of the Agreement or other installment periods, about which the Client will be informed when choosing the payment option. VAT Guard may provide an appropriate discount depending on the option chosen by the Customer.
V. The invoices sent will always consider the pre-determined payment preference of the customer and will refer to the funds recorded in the VAT Guard’s account with the payment operator.
VI. With the variant of monthly or other installment settlement, the Customer, when making the first payment, agrees to the cyclic payment of his payment card with amounts corresponding to subsequent installments, until the end of the term of the Agreement. Payments for individual installments will be made in advance up to the 25th of each month preceding the month of performance of the Paid Service.
VII. If, despite the date of payment of the next installment, it is impossible to debit the Customer’s payment card corresponding to the amount of the installment, VAT Guard will undertake two further attempts to debit the payment card within the next 2 days after the payment deadline. After this time, an email will be generated to the Customer as well as he will receive appropriate information on his Customer Account on the Website requesting supplementation of funds on the payment card or urgent contact with VAT Guard to clarify the situation related to the inability to receive payment. In the absence of any response from the client within 7 days from the date of receipt of the message from VAT Guard, the failure to settle the amount of overdue payment, performance of the Paid Service under the Agreement is suspended.
VIII. Suspension of performance of the Paid Service by VAT Guard does not affect the Customer’s access to previously shared information, content, tools and materials, but it does not import customer sales data from the amazon.com platform and their analysis, as well as any other activities from VAT Guard.
IX. After 1 month from the date of suspending the performance of the Paid Service, VAT Guard will have the right to terminate the Agreement for the provision of this Service with immediate effect, which will have no impact on the Customer’s payment of the remaining remuneration payments resulting from the Agreement or the total remuneration, if the Agreement is renewed for the following period. The customer expressly agrees with it without any reservations.
X. VAT Guard does not bear any responsibility towards the Customer for any damages or losses caused by suspending performance of the Paid Service or termination of the Agreement due to the fault of the Customer due to failure to pay all or subsequent installments of remuneration under the concluded Agreement.
XI. VAT Guard, regardless of the mentioned rights, will have the right to charge maximum interest for delay, in relation to unpaid payment by the Customer for remuneration paid by the Customer.
XII. In the absence of termination of the Agreement for the provision of the Paid Service by VAT Guard or the Client within 30 days before the end of its validity, it is considered that the Agreement has been extended for a further 6 months, and the Customer’s consent to debit his payment card is valid for the next period of the Agreement.
CHARACTERISTICS OF INDIVIDUAL PAID SERVICES AND OBLIGATIONS OF THE CUSTOMER USING PAID SERVICES
1. VAT Guard provides Paid Services in the following configurations and scope:
I. Account Subscription – Single Country package – registration and application for VAT in one EU country selected by the Customer (Poland, Czech Republic, Germany, Spain, Italy, France, United Kingdom).
II. Account Subscription – Central Europe package – registration and application for VAT in 3 indicated EU countries (Poland, Czech Republic, Germany).
III. Account Subscription – MCI / PAN EU package – registration and application for VAT in 7 EU countries (Poland, Czech Republic, Germany, Spain, Italy, France, United Kingdom).
2. The Customer-selected Paid Service for each country, depending on the selected Account Subscription, consist of:
I. Registration (application) VAT;
II. Submitting VAT returns;
III. Applying for the EORI number;
IV. Reminding about VAT payments;
V. Monitoring limits on mail order sales to EU countries;
VI. Representation before tax authorities within the scope indicated in points I to III;
VII. Communication on behalf of the client with tax authorities (1h per month for inquiries initiated by tax authorities)
3. Implementation of the specified components of Paid Services by VAT Guard relies on:
I. Making the necessary arrangements to register the Customer in the tax administration of the country chosen by the Customer.
II. Preparation and submission of VAT return based on data obtained from the client.
III. Representing the client before the tax administration of the country of his choice during the registration procedure.
4. The customer at the purchase stage of the Paid Services in the form of an Account Subscription – Central Europe package or MCI / PAN EU package will be able to make modifications related to the choice of a given country, as well as the number of countries, and determine the scope of individual elements of a given Paid Service, which will be implemented by VAT Guard under the concluded Agreement in a given country.
5. The Customer after concluding the Agreement for the Paid Service selected, in accordance with the provisions of § 6 para. 1 of these Regulations, through the Customer Account provided by VAT Guard, will be obliged to indicate the countries in which he has already been registered as a VAT taxpayer and to provide theirs VAT ID number.
6. In order to properly implement individual selected elements of the Service payable in a given country by VAT Guard, the Customer will be required to complete an identification form containing the Customer’s data as an entrepreneur, in particular data of board members, the director or other persons authorized to represent the Customer and the client’s bank data. In confirmation of the data provided by the Customer, he will be required to send documents identifying himself as well as persons acting on his behalf, as well as other necessary documents enabling the provision of the Paid Service in accordance with generally applicable laws.
7. VAT Guard will verify the data sent by the Customer and supporting documents through a qualified employee without undue delay, however not later than within 7 days from the date of sending them by the Customer. During this time, VAT Guard may request the Customer to complete the data or send subsequent documents. In this case, the verification period is counted from the date of the final completion of data and documents by the Customer.
8. In the case of positive verification of all sent data and documents, the Customer receives information about the possibility of joining the VAT registration process along with sending by the VAT Guard an appropriate power of attorney in this regard. The customer is obliged to sign the power of attorney in electronic or traditional form and to send back his scan, depending on the information received from VAT Guard.
9. The customer fills in the necessary information enabling him to register VAT in the selected country and attaches the relevant documents, in accordance with the guidelines of the tax authorities.
10. VAT Guard, after receiving the complete set of data and documents necessary to conduct VAT registration, joins the registration procedure lasting from 2 weeks to 3 months, depending on the country chosen by the Customer.
11. The customer should immediately activate the process of importing sales data from the platform amazon.com by launching a connection with the Customer Account on the Website. Import of sales data is necessary for VAT Guard to perform the remaining elements of the Paid Service purchased by the Customer, including those related to the VAT declaration being submitted. VAT Guard will not bear any liability for the completeness, reliability and veracity of the customer’s sales data, and the Customer releases VAT Guard from such correspondence in its entirety. The sales data will form the basis for the VAT declaration in the part regarding the sales register.
12. The Customer shall be obliged to immediately, no later than the day after the purchase, complete all data related to the purchases of goods, then offered or sold via the amazon.com web platform via the Customer’s Account. The customer will be solely responsible for the completeness, truthfulness and reliability of the completed goods purchase data, releasing the VAT Guard from any liability in its entirety. The data of purchases of goods supplemented by the customer will constitute the basis for drawing up a VAT declaration in the part relating to the purchase register.
13. In the course of the Paid Service, the Customer will receive information, as part of the generated reports based on the analysis of the sales activities of the Customer, the need to register VAT also in other countries for which the Services have not been purchased by the Customer.
14. In the event of a negative verification result referred to in paragraph 7 above, due to the fault of the Customer, VAT Guard does not bear any liability in relation to it, including in the scope of a possible demand for termination of the Agreement concluded for the Paid Service or refund of the price paid, for which the Customer agrees.
15. All documents sent by the Customer should be translated from the language of the Customer’s country to the language of the VAT registration country or English, in accordance with the VAT Guard indications resulting from the requirements of the national tax authorities. If the Customer wishes to use the document translation service, VAT Guard will make an individual quote for the translation service to the Customer.
16. If it is necessary to communicate with the tax authorities in the country of registration of VAT in a broader scope than is required by the specification of the Paid Service, VAT Guard may present an individual valuation of such a process.
17. Other services that go beyond the scope specified in the specification of individual Paid Services, including in particular settlements of purchases and sales carried out by the Customer outside the amazon.com web platform, are subject to individual valuation and will be covered by a separate agreement for the provision of a priced and prepared service.
18. Other obligations and rules regarding the Customer using the Paid Services:
I. The Customer will independently conduct communication as well as correspond with tax authorities in the countries in which VAT Guard has registered VAT registration, unless the permanent communication and correspondence service is independently purchased by the Customer via VAT Guard.
II. The customer is responsible for the accuracy and reliability of all data regarding the sale of goods via the amazon.com web platform imported by VAT Guard via the Customer Account, as well as completed data on purchases of goods.
III. The Customer is obliged to pay VAT due in each of the countries covered by the Paid Service provided by VAT Guard. In the case of obtaining information by VAT Guard, that the tax obligation was not met by the Customer and additional verification of this fact, VAT Guard will have the right to terminate the power of attorney to represent the Customer in such country without bearing any responsibility in this respect, to which Customer agrees.
IV. VAT returns will be made directly to the Customer’s account. VAT Guard will not have any power of attorney and will not run any client’s bank account in this respect.
V. VAT Guard will not store any tax documents of the Customer, purchase and sale documents, unless a separate agreement is concluded in this respect. VAT Guard has the right to have a copy of the Customer’s tax documents without providing their archiving service.
VI. If the Customer does not send any documents, data or information necessary to provide the Paid Service by VAT Guard in the period specified by the VAT Guard, VAT Guard shall not be liable for any consequences related to the inability to perform particular elements of the Paid Service to the Customer in this respect, to which the Customer agrees.
18. VAT Guard may use in the performance of individual elements or ranges of Paid Services from subcontractors, specialists in the scope of VAT registration processes and handling contacts with tax authorities in individual countries of performing the Paid Service. The Customer is obliged to unconditionally grant power of attorney also indicated by VAT Guard to subcontractors, under the pain of the Customer’s liability in the event of refusal to operate such entities and termination of the VAT Guard service agreement without prejudice to VAT Guard’s payment for the remaining part of remuneration.
19. The customer has the option of permanent chat with the Client Account via dedicated chat in order to report any technical issues to the members of the VAT Guard team, Monday to Friday from 8.00 to 18.00.
CUSTOMER RESPONSIBILITY FOR DATA PROVIDED AND INFORMATION
1. The Customer may use the Website and any paid and free Services provided through it only to the extent specified in these Regulations and the provisions of generally applicable law.
2. Any data and information provided by the Customer or posted on the Website must be current, true, consistent and not violate the rights and freedoms of third parties.
3. By creating a Customer Account under the Agreement for the provision of a Paid Service, the Customer should provide only the information to which he has the right, as well as send documents and data which are legally authorized by the law, to the extent necessary, indicated in the relevant identification forms. The customer should verify the data indicated in his Client Account on an ongoing basis, as well as sent through it and make immediate changes in case of any changes in data.
4. Due to the public nature of the Internet network through which the Service operates, the Customer must be aware of several dangers related to the use of Paid Services. It is recommended that the Customer apply appropriate technical and organizational security measures, including anti-virus software, firewalls, UPSs and other tools that will secure both the client’s devices as well as the transmission of data and information.
5. Securing the Customer Account made available to the Customer as part of the provision of Paid Services should take place using a Password of adequate strength, preventing access to the Customer Account to third parties.
6. The Customer bears full responsibility for providing the Customer’s Account or Password data to third parties, as well as for the actions performed, including the conclusion of Contracts for the provision of paid and free Services indicated on the Website.
7. In the event of becoming aware of unauthorized use of the Customer Account, the Customer is obliged to immediately inform VAT Guard via the Customer Account
or to the VAT Guard e-mail address – [email protected]
8. The actions or omissions undertaken by the Customer may not affect the rights and interests of other Customers and VAT Guard.
9. The Customer bears full and unlimited liability in the event of a breach of these Regulations and the generally applicable laws and is obliged to repair the damage resulting from the violation in relation to VAT Guard or another third party whose rights or freedoms have been violated in connection with actions or omissions customer.
OBLIGATIONS, RIGHTS AND LIABILITY OF VAT GUARD
1. VAT Guard exercises due diligence in order to properly secure the Website in relation to technical and organizational measures, both in the provision of Paid and Free Services.
2. VAT Guard is not responsible for any information and data placed by the Customer on the Website.
3. VAT Guard has the right to refuse to provide services via the Website, irrespective of its paid or free nature, suspension or cancelation of its provision in situations and cases specified in detail in the Regulations, in particular when the Customer provided false or incorrect data, uses the Services in not comply with the law or did not pay individual installments of remuneration in the case of Paid Services. The above-mentioned operation of VAT Guard will not entail the possibility of requesting reimbursement of the remuneration paid by the Customer, terminating the Contract or making any claims against the VAT Guard.
4. VAT Guard has the right to introduce interruptions or difficulties in providing the Services electronically and providing the Website, in particular caused by repair and maintenance works, changes in the structure and appearance of the Website, modifications to the software or IT system, and related to activities independent of VAT Guard, in including imposed legal obligations, actions of public institutions, or interference by third parties or circumstances of force majeure.
5. VAT Guard is not responsible for any disruptions or unavailability of the Website, including individual Services, caused by reasons attributable to the Customer or independent of VAT Guard.
6. All other changes in the functioning of the Website or individual Services will be introduced in accordance with the rules applicable to the amendment of the Regulations.
7. VAT Guard is not responsible for any loss of data by the Customer caused by external factors or other circumstances independent of VAT Guard.
8. VAT Guard’s liability for the provision of Services free of charge via the Website is excluded, unless the damage caused to the Customer was due to the fault of VAT Guard.
9. The liability for damages caused by VAT Guard in the provision of Paid Services to the Customer is limited to the amount of remuneration paid by the Client in relation to a given Service in connection with which the damage occurred, unless the damage caused or losses occurred due to the fault of VAT Guard.
10. VAT Guard is liable only for damages and actual and direct losses, excluding the possibility of the Customer demanding compensation for lost profits, unless it would be contrary to generally applicable provisions of law.
11. The nature of the VAT Guard’s liability is individual, and in the case of contributing to the damage on the part of the Customer to persons or third parties, it will not be of a joint nature.
12. VAT Guard is not obliged to verify the authenticity, veracity or integrity of data, documents or information sent or made available by the Customer, and is not responsible for omitting or misrepresenting the Customer, inaccuracy or lack of veracity of any information, data or documents of the Client, as well as for not fulfill- ing his tax obligations.
13. VAT Guard also does not bear any responsibility for costs, fines, penalties, fees, incurred as a result of Customer’s failure to meet his tax obligations.
PARTIES’ LIABILITY IN THE EVENT OF FORCE MAJEURE
1. In a situation of force majeure understood as an unpredictable event, independent of any of the Parties, in particular floods, hurricanes, fires, earthquakes, wars, strikes, emergency states that prevent at least one of the Parties from implementing obligations under the concluded Contract for the provision of Services, irrespective of their paid or gratuitous character, each Party is obliged to immediately inform the other Party about its occurrence.
2. In this case, the Parties are obliged to take appropriate actions and take measures to minimize the consequences resulting from force majeure, as well as to determine the scope of performance of obligations under the concluded Agreement for the provision of the Service.
3. In special cases, the Parties may decide to terminate the Agreement on previously agreed terms, in the absence of the Service by VAT Guard.
Prohibition of sharing unlawful content
1. It is forbidden to place or make available by the Customer via the Website any content, data or information that is unlawful or damaging to good manners, as well as violating the rights and freedoms of third parties.
2. The above prohibition includes the use of any Service via the Website, regardless of its paid or unpaid character, in a way that may damage, immobilize, overload or weaken the tools, devices, servers or networks used by VAT Guard.
3. It is also forbidden to interfere with the use of the Services by other Clients, in particular by obtaining unauthorized access to the Service, Customer Accounts, IT systems or networks due to hacking, placing viruses, Trojans, extracting passwords or in any other way, including falsification identity, impersonating other clients or otherwise interfering with their privacy.
4. The Customer is not entitled to use any of the Services to promote his own goods or services, publish, share, disseminate materials, documents, data or software via the Service or Website that do not comply with the Customer’s rights, including those arising from these Regulations.
5. It is also forbidden to disseminate untrue or unlawful information about the Website, the Services provided, and the content posted on it.
6. VAT Guard in the case of unlawful customer behavior indicated in this paragraph has the right to block the Customer Account, as well as any Customer activity on the Website. Before applying the lock of the Customer Account or its activity, VAT Guard may call the Customer to immediately remove the infringements and aban- don them in the future.
COPYRIGHTS AND INTELLECTUAL PROPERTY
Journal of Laws of 2018 r., item 1191, as amended), unless it uses them within the legally permitted scope.
2. The logotype and name of VAT Guard is also protected as a registered word and graphic trademark.
3. Without the VAT Guard’s consent, the Client may not use any of the security items listed above for VAT Guard.
4. In the event of violation of copyright and intellectual property rights of VAT Guard, to the name, logotype, Internet domain and content posted on the Website, the Customer will be subject to civil and criminal liability.
1. VAT Guard may use cookie files when providing Services via the Website.
2. Cookies are text files sent to end devices used by the Customer (e.g. a desktop computer, laptop, tablet, smartphone), enabling better adjustment of the Website, content presented and compatibility with Client devices, as well as VAT Guard services for statistical purposes.
3. The mechanisms used do not negatively affect the client’s devices, nor do they modify the installed software and its configuration.
4. Cookies used by VAT Guard will not cause identification of a given customer, so configurators for connecting the IP addresses of the device with the data of a specific customer will not be used. Any feedback will be anonymous.
5. The customer has the option of customizing the possibility of sending cookies, as well as completely disabling them, with appropriate functionalities of the browser used by him. Each producer of web browsers indicates on their websites ways to disable or delete cookies.
PROCESSING OF PERSONAL DATA
1. Information on the processing of personal data of the client being a sole trader conducting business also in the form of a civil law partnership or conducting a non- registered activity within the meaning of the Act of March 6, 2018. Entrepreneurs’ Law (Journal of Laws of 2018, item 646 as amended):
I. VAT Guard is the administrator of the Customer’s personal data.
II. In all matters relating to the protection of personal data, including the use of your rights, you can contact us electronically at the e-mail address: [email protected]
III. The personal data will be processed by VAT Guard for following means:
a) in order to act before the conclusion of the Contract for the provision of the Service by electronic means and for the purpose of executing the Agreement itself, including the scope of detailed elements falling within the scope of a given Service, in accordance with its specification;
b) in order to fulfill legal obligations on the Administrator in the scope of settling concluded Agreements and keeping accounting books, as well as archiving tax documentation;
c) for other purposes related to business activity, including for the purposes of pursuing legally justified interests related to processing complaints, current contact with the customer, answering queries, sending marketing information and exchanging information through prepared surveys assessing the service and quality of the Services provided as well as with the possible need to enforce claims for the conclusion of the Agreement or cooperation with economic intelligence services in order to verify the credibility and solvency of the client;
d) based on consent – for the purposes indicated in the consent.
IV. As part of its activities related to the implementation of the concluded Agreements, VAT Guard may transfer personal data to the following categories of recipients:
a) Companies from the capital group Tax Guard Group;
b) cooperating entities based on data processing agreements, including law firms, debt collection and receivables management companies, business intelligence services, subcontractors of provided Services, ICT service providers, technical equipment, courier companies;
c) postal operators, banks and financial institutions as part of non-cash payments;
d) public authorities and entities based on legal regulations, except for specific proceedings being conducted.
V. Personal data of the Customer will be stored for the duration of the Agreement, and in the case of consent to the processing of personal data, until its withdrawal, and after the end of the Agreement for a period related to the limitation of claims under the Agreement, as well as provided for by law with regard to archiving documentation.
VI. The Customer, with the restrictions specified in GDPR, has the right to access the data provided by them and the right to rectify, delete, limit processing, the right to data transfer, object to data processing, as well as the right to file a complaint to the President of the Office of Personal Data Protection.
VII. Providing personal data is a legal requirement for the conclusion of the Agreement and is necessary for its correct implementation, while in that case, consent is voluntary and affects the efficiency and correctness of its performance, while the customer has the right to revoke consent at any time, however, the current processing of data on the consent remains legal. Failure to provide personal data will prevent the conclusion of the Agreement and its implementation.
2. Information and statements on the processing of data in the event of transfer of personal data of representatives, agents, employees or associates of the Customer.
I. The Client declares that he has fulfilled or is going to fulfill the information obligations provided for in art. 13 and 14 GDPR in relation to natural persons, from whom they obtained personal data directly or indirectly for the purpose of implementing the Agreement for the provision of the Service by electronic means and which were forwarded to VAT Guard.
II. VAT Guard declares that it has fulfilled or fulfills the information obligations provided for in art. 13 and 14 GDPR in relation to natural persons from whom he obtained personal data directly or indirectly for the purpose of implementing the Agreement for the provision of the Service by electronic means and which he provided to the Customer.
III. The client undertakes to fulfill the information obligations provided for in art. 14 GDPR, incumbent on VAT Guard, towards natural persons whose personal data have been or will be made available to him by VAT Guard in order to conclude and implement the Agreement for the provision of the Service by electronic means.
IV. VAT Guard indicates the necessary elements of the information obligation in order to transfer their content by the Customer to persons whose personal data have been or will be made available to VAT Guard in connection with the performance of the Agreement for the provision of the Service by electronic means, in accordance with art. 14 par. 1 and 2 GDPR, taking into account art. 14 par. 5 point a) GDPR:
a) The administrator of personal data of representatives, agents, employees and associates of the Customer is VAT Guard.
b) in all matters relating to the protection of personal data, including the use of the rights of a given person, you can contact us electronically via e-mail: [email protected]
c) the data made available to VAT Guard will be processed for purposes related to the conclusion of the Agreement and for contact purposes, including those related to the implementation of the Agreement concluded between VAT Guard and the Customer. The basis for the processing of personal data is the legitimate interest of the Data Administrator who provided the data – the customer, as well as the legitimate interest of VAT Guard, to whom the data has been made available. The justified interest is the possibility of proper and effective implementation of the Agreement concluded between these entities.
d) VAT Guard will process the following categories of personal data: name, surname, post and contact details in the scope provided by the Customer who is the source of personal data. In the case of representatives and agents of the Customer, the scope of data is given in individual identification forms.
e) personal data may be provided to cooperating entities based on entrusting data processing contracts, including subcontractors of the Services provided, ICT service providers, technical equipment, courier companies, as well as other recipients, in particular postal operators.
f) personal data will be stored until legitimate interests have been fulfilled relating to the conclusion and implementation of the Agreement, which constitutes the basis for this processing, for archiving purposes, as well as related to the limitation of potential claims.
g) each of the persons whose data has been transferred, with the restrictions indicated in the GDPR, has the right to access the data they provide and the right to rectify, delete, limit processing, the right to data transfer, object the processing, as well as the law to file a complaint to the President of the Office for the Protection of Personal Data.
h) Providing personal data of representatives and representatives of the Customer is a requirement of law provisions for the conclusion of the Agreement and is necessary for its proper implementation, while in the case of the employees and co-workers it is voluntary and affects the efficiency and correctness of its implementation. Failure to provide personal data will prevent the conclusion of the Agreement and its implementation or its proper implementation.
3. VAT Guard processes personal data in accordance with the regulations of UŚUDE, GDPR and the Act of 10 May 2018 on Personal Data Protection (Journal of Laws of 2018, item 1000, as amended), using appropriate technical and organizational measures to ensure the integrity, confidentiality and protection of personal data that ensure the protection of personal data processed, including data protection against unauthorized access, taking by an unauthorized person, loss, damage or destruction.
5. VAT Guard will not process any third-party data of the Customer as part of the Services, except for those described in paragraph 2 above, including in particular the data of its contractors – buyers via the amazon.com web platform, therefore the Parties will not conclude an agreement to entrust data processing in this respect.
6. In case of ordering VAT Guard to provide services on the basis of a separate agreement, for the purpose of settling purchases and sales of VAT transactions carried out outside the amazon.com online platform and including them in submitted VAT returns, the Parties undertake to conclude an appropriate contract to entrust data processing in this respect.
TOOLS AND REFERENCES TO THE SERVICE AND OTHER WEBSITES
1. VAT Guard may use links to the Service from other websites to enable better and more efficient communication with a potential Customer.
2. Links may be located on the following websites:
3. VAT Guard does not bear any responsibility for the security of websites on which links to the Website will be placed, as well as for the use of these websites and links by the Customer.
4. If the Customer wants to place links to another website on the Service or links to the Website on another website, he agrees to comply with the generally applicable laws, including copyright and other intellectual property rights of VAT Guard and third parties.
5. In particular, the Customer is required to obtain prior written consent under the pain of invalidity from VAT Guard for the redirection or placement of a link contain- ing the logotype, name, brand, trademark or other content protected by VAT Guard.
6. The customer will be liable for any damages caused by VAT Guard due to unlawful placement of the link to the Website, as well as resulting from damages caused by placing a link on another website.
1. The customer has the right to file a complaint for Paid Services conducted by VAT Guard under the concluded agreements.
2. The basis of the complaint may be the lack of provision of the Paid Service, a specific element or scope of the Paid Service, improper performance of the Paid Service, or performance of the Paid Service not in accordance with the conditions set out in the Regulations.
3. Complaints shall be submitted by the Customer via a shared Customer Account, the messenger to contact the Service staff or by sending it electronically to the email address: [email protected]
4. In the complaint, the Customer should provide detailed information on the occurrence and consequences of the problem or lack of functionality.
5. VAT Guard may request the Customer to supplement the description of the reason for the complaint or to clarify it.
6. Consideration of the complaint takes place within 14 days from the date of the Customer sending a full description of the problem in the use of the given Paid Service.
7. The reply to the complaint will be sent via the Customer’s Account or to the email address indicated by the Customer.
PRINCIPLES OF CONFIDENTIALITY
1. The Parties undertake to keep confidential all information provided as part of providing the Services electronically by VAT Guard, including in particular those constituting business secrets and other statutory protected secrets, and in the area not covered by the concept of business secret all financial, technical and operational information, administrative, business, corporate, commercial, subject to confidentiality in any form.
2. This obligation does not apply in a situation where:
I. information transfer results from generally applicable laws, court judgments or administrative decisions;
II. information covered by confidentiality has been made public in a manner not related to its disclosure by one of the Parties
III. were formerly known by the recipient of that information;
IV. disclosure or use of information is necessary for the proper performance of the Service provided.
TERMINATION OF THE CONTRACT AND PROHIBITION OF CESSION
1. The customer has no right to transfer to third parties’ rights or obligations under the Agreements concluded for the provision of Services by electronic means, under any legal title, without prior written consent of VAT Guard, under pain of nullity. The customer remains the only person authorized to use the services provided by VAT Guard.
2. The Customer has the right to terminate the contract for the provision of Free Services by refraining from continuing to use these Services or withdrawing consent or deactivating the Free Service if such functionality occurs.
3. The Customer has no right to unilaterally terminate or cancel the contract for the provision of the Paid Service in the first period of its validity (6 months), subject to specific provisions resulting from these Regulations.
4. VAT Guard has the right to terminate the Contract for the provision of the Service on terms and for reasons specified in detail in these Regulations.
§ 19 AMENDMENTS OF REGULATIONS
1. These Regulations are valid from the day when placed on the Website.
2. The Customer may record the content of the Regulations by printing it or downloading it from the Website.
3. VAT Guard reserves the right to make changes to the Regulations.
4. Amendments to the Regulations may be caused in particular:
I. the necessity of its adaptation due to changes in the provisions of universally binding law, issued court decisions or administrative decisions;
II. modifications of the Services provided on the Website related to limiting or extending the functionality of individual Services, introducing new Services, or resulting from technical changes introduced by VAT Guard.
5. The new Regulations will be published on the Website, as well as made available to the Customer via the e-mail address provided by him or via the Customer Account.
6. Amendments to the Regulations in the case of Free Services are valid from the day of publishing the new Regulations on the Website, while in the case of Paid Services, if it limits the functionality of the Paid Services or increasing the VAT Guard fee – from the date of completion of the six-month period of service paid by the Customer or clear acceptance of the new Regulations by the Customer.
7. The current Regulations are always published on the Website.
1. The regulations have been drawn up in Polish. In the case of translation of the Regulations into other languages and possible inaccuracies or ambiguities, the binding version of the Regulations is always the version in Polish.
2. Any attachments to the Regulations shall constitute its integral part. Changing the content of attachments caused by the need to adapt the Website to the current technical and organizational requirements will not constitute a change to the Regulations.
3. The law applicable to the validity and application of these Regulations as well as the use of the Website and the Services provided through it is the Polish law.
4. In matters not covered by these Regulations, the provisions of Polish law shall apply, in particular provisions CC, GDPR, UŚUDE i PT.
5. In the case of any disputes arising application of these Regulations or Services provided electronically by VAT Guard, the Parties undertake to negotiate amicable settlement, and in the absence of an agreement, the competent VAT court will decide.
Annex No. 1 to the VAT GUARD SERVICE WEBSITE
CURRENT TECHNICAL REQUIREMENTS FOR USING THE SERVICE
- connection to the Internet – link with bandwidth at least 512 kb/s;
- owning and launching one of the following web browsers:
a) Internet Explorer version 11 or higher,
b) Google Chrome version 70 or higher,
c) Mozilla Firefox version 64 or higher,
d) Safari version 12 or higher,
e) Edge version 17 or higher,
f) iOS Safari version 12.x or higher.