Agreement on Prices, Fees and Taxes

I Price of the product
  1. The prices of the products are determined by the sales partner. The prices indicated for sale are gross prices including VAT in the seller's country.
  2. The sales partner should take his economic interests into account when setting the price. The price must be appropriate to the market value of the product.
  3. The price of the product should be comparable to the prices of the same products available for purchase online from other suppliers.
  4. The price of the product should not differ significantly from the price of the same product offered by the distributor on other commercial platforms.
II. VAT
  1. General Provisions
    1. Reseller is required to comply with tax regulations with respect to all tax payments.
    2. The distributor is responsible for the proper accounting of the tax.
    3. When a distributor adds products, they use the mechanism built into the platform and the VAT catalogue. However, the final choice of the appropriate VAT rate is the responsibility of the distributor and VSG is not responsible for it.
    4. The sales partner can sell products of his choice within the EU area and outside the EU area, but only to the countries listed in the VSG country list using the selection options in the sales partner panel. The change of the available countries does not constitute a change of the agreement.
    5. A foreign company wishing to sell products must be established in one of the countries listed in the country directory.
  2. Sales by an EU sales partner within the EU area.
    1. Regarding the sale of products by an EU distributor within the EU area, the distributor is obliged to make a choice and mark in his panel on the platform whether he is subject to OSS registration or registrations and tax numbers in all EU countries or not.
    2. When the distributor adds a product for sale, he sets the gross price and assigns the product's VAT rate for that country. The assignment of appropriate tax rates can be done automatically by selecting *basic rate* or *reduced rate*. When choosing a reduced tax rate, the sales partner is obliged to check himself and at his own expense whether the product is subject to such taxation in all EU countries and to change the chosen tax rate if necessary.
      1. When the distributor is registered with the OSS and when he adds a product for sale, he sets the gross price and assigns the product the VAT rate of the respective country. Assignment of appropriate tax rates can be done automatically by selecting "Basic Rate" or "Reduced Rate". When choosing a reduced tax rate, the sales partner is obliged to check himself and at his own expense whether the product is subject to such taxation in all EU countries and to change the chosen tax rate if necessary.
      2. If the reseller is not registered with the OSS and when adding a product for sale, the reseller sets the gross price and the tax rate is set according to the tax rates applicable to intra-community sales in the seller's country. Assignment of appropriate tax rates can be done automatically by selecting "Basic Rate" or "Reduced Rate". When choosing a reduced tax rate, the sales partner is obliged to check himself and at his own expense.
      3. The VSG is not responsible for the correct registration of sellers with the tax authorities and the correct calculation of taxes. If discrepancies are found in the sales documents, the sales partner is obliged to correct them himself.
    3. The tax rate system only allows 2 tax rates. If two reduced rates apply in one of the EU countries, the system always chooses the higher rate as the reduced rate.
    4. With all automated systems for assigning VAT rates, in case of doubt, the system always applies the higher rate in favor of the tax authorities.
    5. At the request of the sales partner, VSG creates a personalized catalog with VAT rates for the sales partner and adjusts the VAT rates for each product offered by this sales partner. In this case, the distributor is responsible for determining the VAT rate for each product and each country in the EU area. The personalized VAT rates are an additional service (subject to a fee).
  3. Export sales through EU distributors
    1. Export sales for EU distributors are defined as all sales to another country outside the EU area.
    2. The reseller provides the gross price and tax rate of the seller's country. The net price is calculated automatically on this basis.
    3. The final gross selling price is determined depending on the country of delivery in accordance with the regulations in force.
    4. If the buyer is liable to pay VAT, the sale will be calculated net and the seller is obliged to inform the buyer of his obligation to pay the tax in his country.
    5. The distributor is obliged to register his company for tax purposes with the relevant authorities. The sales partner is responsible for registration.
    6. The sales partner is obliged to provide the tax numbers mentioned in Section 5 and to submit the documents confirming the registration, otherwise sales outside the EU will be blocked. VSG is not liable for the sale of the products despite the lack of the relevant documents and the registration and non-blocking of the sales partner account.
    7. If sales outside the EU require the appointment of a tax officer in the receiving country, the distributor is obliged to appoint a tax officer and settle the VAT with him/herself.
    8. If VSG finds that the sales partner does not meet its obligations to correctly account for the taxes, VSG has the right to withhold the relevant VAT and commission a third party (company) to do the correct accounting and then transfer the VAT directly to the to be paid to the responsible tax offices. A fee is charged for the performance of the activities referred to in this section in accordance with the table of fees and a fee for the value of the service rendered by the billing company.
  4. Export of products to the EU area and sale of the foreign company outside the EU area.
    1. A foreign company can sell its products through the platform's ICT system.
    2. The foreign company is responsible for all tax calculations.
    3. The foreign company adds the product to the sale at the gross price and sets the VAT rate itself (standard rate or reduced rate) according to the legislation in force. The buyer always pays the gross price. Tax is calculated on the net price at the rate applicable in the buyer's country, as determined by the distributor.
    4. Calculation and reporting of VAT in accordance with local tax law is the responsibility of the distributor or buyer.
    5. If required by law, the distributor is obliged to appoint a tax representative or tax agent and settle the VAT with him/herself.
    6. If VSG finds that the sales partner does not meet its obligations to correctly account for the taxes, VSG has the right to withhold the relevant VAT and commission a third party (company) to do the correct accounting and then transfer the VAT directly to the to be paid to the responsible tax offices. A fee is charged for the performance of the activities referred to in this section in accordance with the table of fees and a fee for the value of the service provided by the billing company.
  5. Final Provisions
    1. The distributor or the buyer is responsible for the calculation and reporting of the VAT according to the tax obligations.
    2. The distributor must not rely on the functioning of the ICT system for the allocation of VAT rates and the information provided by VSG in this regard. All these measures are only of an auxiliary nature.
    3. If VSG finds that the sales partner does not meet its obligations to correctly account for the taxes, VSG has the right to withhold the relevant VAT and commission a third party (company) to do the correct accounting and then transfer the VAT directly to the to be paid to the responsible tax offices. A fee is charged for the performance of the activities referred to in this section in accordance with the table of fees and a fee for the value of the service provided by the billing company.
    4. In no case is it the responsibility of VSG to check the correctness of the tax returns and the calculated taxes and to settle them with the responsible tax authorities.
    5. If a reseller expects different tax calculation solutions than those provided by VSG, these will be individually configured for them on the basis of a separate agreement and for a fee. Costs and conditions are agreed individually.
III Customs
  1. The obligation to settle the customs duties is the sole responsibility of the sales partner.
  2. The sales partner is obliged to familiarize himself with the relevant legal provisions and to fulfill the obligations incumbent on him.
  3. If the customs duty is to be paid by the buyer, the distributor will inform the buyer.
  4. If the obligation to make customs clearances on behalf of a distributor is legally transferred to VSG, VSG will make the relevant clearances, for which fees will be charged according to the table of commissions, fees and charges.
IV Fees
  1. The delivery costs for the products are added to the order value. Fees may only be charged in accordance with this Agreement.
  2. All orders are subject to a one-time delivery fee:
    1. In the case of standard shipments, the amount specified by VSG is automatically added to the order value.
    2. For non-standard / oversized shipments, an additional fee of €70 will apply, regardless of the sender's country and the recipient's country.
  3. The fee specified in Section 2 is calculated automatically and cannot be changed by the sales partner.
  4. Unless otherwise provided by law or the seller's terms and conditions, return shipping costs are the responsibility of the buyer.
  5. In the event of the product being returned, the buyer is entitled to a refund of the delivery costs.
  6. Replacing the product is free of charge.
  7. Reseller may not charge any additional additional fees.
V Additional Provisions
  1. This Agreement is subject to change at any time if an adjustment to the legal provisions is required, which does not constitute a change in the terms and conditions or termination of the contract.