Legal entitlements and liabilities in-between O3 SIA, hereinafter "Service Provider" and a natural person who claims VAT refund, hereinafter "Customer”
ARTICLE 1 - DEFINITIONS
The following definitions shall apply in these general terms and conditions:
- Service provider - the private limited company O3 SIA, formed under the laws of Latvia;
- Merchant: the legal entity(shop) from which the Customer has purchased goods;
- Customer: the private individual who has purchased goods from Merchant and in respect to whom is
allowed to apply the VAT refund;
- Assignment: the order(s) given by Customer to Service provider to refund Value added tax;
- Refund amount: the difference between the VAT restitution amount and the agreed service fee;
- Service fee: the complete remuneration for the activities carried out by Service provider and
assigned by the Customer, excluding possibly owed VAT;
- Website: Service provider website at the URL: Cityrefund.eu.
ARTICLE 2 – SCOPE AND AMENDMENT OF THE GENERAL TERMS AND CONDITIONS
These general terms and conditions apply to all legal relations between Service provider and the Customer. Service provider reserve the right, at own discretion, to update or revise these Terms and Conditions of use. Customer is liable to check them periodically for changes.
The Customer may not rely upon any amendment to or cancellation of one or more of these Terms and Conditions unless this has been expressly confirmed by Service provider in writing.
Deviating or complementing clauses are only valid when they have been expressly accepted in writing by Service provider and are only applicable to one specific assignment.
A Customer with whom Service provider has contracted under these general terms and conditions is deemed to have agreed to the applicability of these terms and conditions regarding future assignments.
If one or more of these general terms and conditions are null and/or void, the remaining terms and conditions will still apply in full. Service provider and Customer will then consult each other to agree upon new terms and conditions to replace the nullified or void terms and conditions, in which case the purpose and essence of the original terms and conditions will be taken into account.
ARTICLE 3 – ASSIGNMENT, PROVISION OF INFORMATION BY CUSTOMER
The Customer is obliged to make available all information which Service provider considers necessary for the correct performance of the activities assigned to it and/or which the Customer knows or could reasonably know that Service provider needs for the correct performance of the activities assigned to it in the form, in the quantity and in the manner as required by Service provider, and moreover in due time such that Service provider is able to execute the assignment without delays. The Customer is also obliged to provide Service provider with all information and documents which Service provider needs in order to be able to comply with legal regulations relating to the performance of its business activities, such as tax regulations.
Except where precluded by the content or nature of the assignment, the Customer warrants the accuracy, completeness and reliability of the information made available to Service provider, even where that information originates from a third party. Except where precluded by the content of the assignment, Service provider shall not be obliged to perform a specific investigation into the accuracy and completeness of the information provided by the Customer.
The Customer shall notify Service provider immediately and in full of any facts or circumstances which the Customer knows or could reasonably be expected to know are or could be of importance for the execution of the assignment by Service provider.
If the Customer, other than through the action of Service provider, fails to comply with its obligations arising from these General terms and conditions and as a result Service provider incurs additional costs and work or other loss or damage, the Customer shall be obliged to reimburse Service provider for such costs, extra work and loss. In particular, Service provider reserves the right to increase the service fee with an amount of € 5,00, if the information on the Tax Free form does not exactly resemble the information on the Merchants’ original invoice and Service provider is therefore forced to complete and/or modify the Tax Free form herself.
Additional fees and costs arising from any delay in the execution of the assignment due to the Customer failing to provide the necessary information and documents either on time or in the proper manner shall be borne by the Customer.
ARTICLE 4 – EXECUTION OF THE ASSIGNMENT
The ability to obtain an export refund is subject to Customs approval and the Customer is solely responsible for obtaining such approval. Service provider are not liable for the approval or stamping/signing of documents by the Customs officials or any other authorities. The Tax Free Form must be stamped by the customs upon departure from the European Union(EU), at the last airport, port or land border crossing. The purchased goods must be exported from EU in unused conditions within 3 calendar months since end of the month in which the goods were sold, at the latest.
The claim for refund may be laid only with Service Provider, within 12 months since the date which the goods were sold. In some jurisdictions, this period may be shorter or longer; you are responsible for complying with this timeline.
To be eligible to receive Tax Free refund, the sum of purchases in one day in one shop must exceed the minimal amount, which amount varies by country. The information about minimal purchase amounts is published on Service provider Website.
In the event of an Assignment with accurately defined activities, Service provider shall not carry out any additional work nor charge the Customer for any such work unless this has been agreed in advance with the Customer.
The Tax Free Form must be correctly filled in, data must not be overwritten or changed additionally.
The document of sale(cashiers receipt or invoice) of goods containing all data stipulated by law must be attached to Tax Free Form.
The Merchant’s company which has sold the goods must be a VAT payer(registered in state VAT register).
ARTICLE 5 - DEADLINES
Unless explicitly agreed otherwise, deadlines for the performance of activities shall be no more than target deadlines. Unless (further) execution of the assignment is indisputably impossible, Service provider shall only be in default for the exceeding deadlines if, after Service provider has been given a reasonable deadline in writing for the performance and completion of the activities after exceeding the original deadline, the performance of the activities has still not been completed following the expiry of this second deadline due to circumstances attributable to Service provider.
ARTICLE 6 – INTELLECTUAL PROPERTY
Service provider reserves all rights with respect to the intellectual property which it uses or has used in the execution of the Customer’s assignment, in so far as such rights are vested by law.
The Customer is expressly forbidden to duplicate, disclose or exploit Service provider intellectual property, in writing or otherwise, all in the broadest sense of the word and irrespective of whether third parties are involved.
ARTICLE 7 – FEE
The Customer agrees to reimburse Service Provider for its services in an fee according to present General Terms and Conditions.
For providing the Tax Free service, unless expressly agreed otherwise, Service provider charge the Customer a service fee for each transaction.
The amount actually refunded is equal to the amount of VAT paid in store less the service fee of Service Provider. By signing the form and/or using this service the shopper accepts and expressly authorises that a service fee is deducted from the Value Added Tax amount refundable.
Actual refund rates are published on Service provider Website and are valid at the time of the assignment.
In the event of alteration of the fees Service provider will publish the altered fees on Website without delay, and/or will send the Customer an overview of the altered fees without delay. If fees are subject to change after the contract has been entered into force but before the assignment is completed, Service provider shall be entitled to adjust the agreed rate accordingly, unless agreed otherwise by the Customer and Service provider. In the event of an increase of fees, the Customer is entitled to complain within fourteen (14) days after reception of the list of altered fees. If the Customer does not complain in a timely manner he will be deemed to have implicitly agreed with the altered fees.
Where cash refunds are made, these are subject to a service charge. Using this service indicates agreement to pay the charge.
Where possible, Credit Card and Cheque refunds will be processed in the Customers local currency.
For a refund in a different currency than the currency in which the purchase occurred, the following is applied:
I. The current 'we sell' rates of a recognised European Retail Bank plus a markup of 3%.
II. Certain Credit Card companies/Banks may apply additional charges for processing refunds through their network.
III. Cash refund desks may apply their own conversion rates when converting from the local currency to the currency of your choice.
Customer’s who choose an immediate tax refund in-store or obtain a cash refund in advance of export validation with customs stamp, will be subject to an immediate tax refund processing fee. where Service provider does not receive a valid Tax Free form within 30 days. This fee will be added to the amount debited from your card in accordance with the signed agreement at the time of discount or refund.
A refund will not be made where a Merchant who has issued a form has not complied with contractual obligations to Service provider.
ARTICLE 8 - PAYMENT
Payment of amounts owed by the Customer to Service provider shall be effected without deduction, discount or set off, and by deduction from the VAT refund amount which Service provider is obliged to pay to Customer, unless agreed otherwise.
If Service provider cannot collect the service fee (fully) in the way set out, Service provider will send the Customer an invoice for the remaining amount due. Where no other period has been agreed, payment shall be made no later than fourteen (14) days after the invoice date.
Overdue payments shall attract interest of 0.1% per day. In addition, all costs, both judicial and extrajudicial, which Service provider is forced to incur in order to collect amounts which the Customer incorrectly fails to pay, shall be borne by the Customer. Any payments made by the Customer will always first be used to balance any outstanding interest and costs, and then to balance the longest outstanding invoices, even if the Customer states that the payment relates to invoices of a later date.
Payment of the refund to the Customer will take place after Service provider has received the concerning VAT restitution from the Merchant or after Service provider – in the case of a contract with the Merchant – has automatically collected the refund from the Merchant. In the event of joint VAT restitution assignments the entire VAT amount of the various purchases needs to be received before Service provider is obliged to pay the Customer the refund. The Customer can request for partial payment of the refund, when at least half of the total VAT amount minus the service fee has been received by Service provider.
Payment of refunds by Service provider to Customer by cash or on a bank account within the SEPA countries or through transfer to VISA or Mastercard are free of charge. Transaction cost for payment by Service provider on a bank account outside the SEPA countries and transfer to PayPal account are for the account of the beneficiary. Fees are subject to the at that moment applicable tariffs published on URL cityrefund.eu
9 - COMPLAINTS
Complaints by the Customer on the grounds of a defect or shortcoming attributable to Service provider in the execution of an assignment are barred if the Customer has not notified Service provider of that defect or shortcoming in writing within sixty days after it has discovered or could reasonably have been expected to discover the defect and in any event after one year has expired since the action or omission took place which gave rise to the defect.
ARTICLE 10 - LIABILITY FOR LOSS
Service provider shall not be obliged to reimburse loss:
- Caused by third parties involved in an assignment awarded to Service provider, unless those third parties were involved in the execution of the assignment on the initiative of Service provider and the Customer demonstrates that Service provider failed to act with due care in the selection of the third parties concerned.
- Which is the result of incorrect or incomplete information provided by the Customer or a third party, unless the incorrectness or incompleteness could have been absolutely clear for Service provider and Service provider failed to notify the Customer of that incorrectness or incompleteness.
- Which is the result of damage or loss of documents during the transport of documents by post or in any other way between Service provider and the Customer or between one of them and third parties.
- Which arises because third parties have acquired unauthorised access to information concerning the Customer, for example by intercepting e-mail messages, intercepting other forms of electronic information transfer or gaining access to computer systems.
- Which is not reported in writing within sixty days after the Customer has discovered or could reasonably have discovered the onset of the loss and/or the potential onset of (further) loss, and in any event which is not reported in writing within one year after the action or omission which caused the loss.
- Service provider may also rely upon the provisions set out in paragraphs of this Article if the Customer enforces a claim which has passed to it from a third party or which belongs to that third party and which relates to loss arising from an event for which Service provider is legally liable.
- The professionals, the legal persons retained by those professionals in connection with their activities for Service provider, and any other persons involved in the execution of assignments awarded by the Customer to Service provider may also rely upon the provisions of paragraphs of this Article.
- The restrictions of liability referred to in paragraphs of this Article do not apply to Service provider itself or to the professionals if they are guilty of an intentional act or omission or of deliberate recklessness.
Service provider are not liable if any documents (Tax Free Form, Cash receipe, etc.) are lost, if applicable it is the Customer’s responsibility to provide proof of delivery of such documentation should any dispute arise.
The Customer must confirm that their details are correct and must comply with each jurisdiction’s regulatory requirements. Service provider may require additional information to support the claim in certain circumstances. Where Service provider suspect that a fraud or attempted fraud is being perpetrated we reserve the right not to process the refund.
ARTICLE 11 – RETURN POLICY
Should Customer have any issue with the goods, the Customer should direct their concern to the Merchant. Their policies in relation to returning goods will apply to you.
If the Customer has already received or has submitted Tax Free Forms for VAT refund on the purchased goods and, based on objective reasons, wishes to return the purchased goods back to the Merchant, the Merchant returns to the customer the sum of the purchase indicated on the receipt excluding VAT.
If the Customer has not yet submitted Tax Free Forms for VAT refund, the Merchant returns to the Customer the value of the purchase stated in the receipt, including VAT. In such a case, however, the original copy of the Tax Free Form, as well as the original copy of the receipt must be returned to the Merchant (you lose the right to receive a refund on goods which are returned to the shop).
ARTICLE 12 - INDEMNITY
The Customer indemnifies Service provider against claims from third parties which relate to an event for which Service provider can be held liable vis-à-vis the Customer, at least in so far as Service provider does not have to pay more compensation to those third parties than it would have had to pay to the Customer if Service provider itself had been held liable for that loss. The indemnification also extends to the costs of defense against such claims.
In the event that a third party holds a professional, the legal person retained by that professional in connection with the professional’s activities for Service provider and/or another person involved in assisting in the execution of an assignment awarded to Service provider by the Customer for loss in connection with an event for which Service provider can be held at liable vis-à-vis the Customer, the Customer shall indemnify each of them in full against such claim, including the costs of defense against that claim.
The Customer's personal data is necessary for the refund of value added tax (VAT). If the Customer does not provide this data, Service Provider is not able to refund the VAT. The Customer grants Service Provider consent with processing of personal data concerning the customer by the Service Provider to the extent included on the Tax Free Form, the sales documents and other information that Customer give to Service provider.
Customer's personal data provided to Service Provider is treated as confidential in accordance with the EU protection regulations. Under EU law, personal data can only be gathered legally under strict conditions, for a legitimate purpose. Furthermore, persons or organisations which collect and manage your personal information must protect it from misuse and must respect certain rights of the data owners which are guaranteed by EU law.
The personal data provided by the Customer will be processed by Service Provider, tax authorities, customs Service provider payment partners and bank and / or credit card companies designated by the Customer for the purpose of performing a refund of value added tax (VAT), which includes the use of the personal data to prevent the misuse of the service of refunding value added tax(VAT).
The customer's personal data may be processed by the Service Provider for the purpose of marketing, by means of ordinary mail, e-mail, sms and telephone. Providing the data for marketing purposes is voluntary. Service Provider will be responsible for how the Customer's data is processed.
The personal data will be retained and/or utilized by the processing entities for the time that is necessary to perform the VAT refund and no longer than three years for marketing purposes. The customer is entitled to access his/her personal data to verify its accuracy and completeness as well as the purpose for which the information is being used. The Customer is also entitled to demand correction or deletion of the personal data or the object against any processing for marketing purposes.
Customer's credit card details will be handled secure to ensure confidentiality and SSL encryption will be used to ensure sensitive data protection.
ARTICLE 14 – FINAL PROVISIONS
All legal relationships between the Customer and Service provider shall be governed exclusively by law of Latvian Republic. Jurisdiction and each country specific regulatory rules and requirements may apply. Customer are responsible for complying with these rules and requirements.
A refund will not be made in cases where the Merchant that has issued the Tax Free Form has not complied with its contractual obligations towards Service Provider.
The right to process a refund and our documentation cannot be assigned to another Tax Free service provider.
All disputes between the Customer and Service provider shall be placed to the competent civil court in Latvia, Riga.
The provisions of this Article also apply to any legal relationships and disputes between the Customer and a professional, a legal person retained by that professional in connection with the activities for Service provider, or a person involved in assisting in the execution of an assignment granted by the Customer to Service provider.