GENERAL TERMS AND CONDITIONS OF ZAPPTAX S.A.

I. GENERAL PROVISIONS

These General Terms and Conditions set out the terms and conditions governing the use of the ZAPPTAX application by a traveler whose domicile or habitual residence is located outside the territory of the European Union (hereinafter referred to as the “Traveler”). They apply to all contractual relationships entered into between ZAPPTAX S.A. and the Traveler (hereinafter jointly referred to as the “Parties”) in connection with the use of the ZAPPTAX application (hereinafter referred to as the “Application”).

Any other clause proposed by the Traveler, or any general terms and conditions of the Traveler, shall only be binding if expressly accepted in advance and in writing by ZAPPTAX S.A. In any event, in the event of any conflict between any clauses or general terms and conditions of the Traveler that may have been accepted and these General Terms and Conditions, these General Terms and Conditions shall prevail.

Use of the Application and access to the services offered through it shall automatically constitute the Traveler’s full and unconditional acceptance of these General Terms and Conditions.

The fact that ZAPPTAX S.A. does not invoke any provision of these General Terms and Conditions shall in no way constitute a waiver of its right to invoke that provision, or any other provision of these General Terms and Conditions, in the future.

In the event of any discrepancy between these General Terms and Conditions and any specific terms agreed in the contractual relationship between the Parties, such specific terms shall prevail over these General Terms and Conditions, provided that they have been expressly agreed in writing.

Should one or more provisions of these General Terms and Conditions be invalid, such invalidity shall have no effect on the validity of the remaining provisions. The Parties undertake to use their best efforts to replace any invalid provision with a valid provision having the same effect.

II. STRUCTURE AND ESSENTIAL ELEMENTS OF THE TRANSACTIONS

The commercial relationship between ZAPPTAX S.A. and the Traveler arising from use of the Application is intended to enable the Traveler to recover more easily the value added tax (hereinafter referred to as “VAT”) relating to purchases of movable goods (the “Good” or “Goods”) made in France and intended both for private use, excluding any commercial or professional purpose, and for export outside the territory of the European Union.

For the purpose of achieving this objective, the contractual relationship between ZAPPTAX S.A. and the Traveler arising from use of the Application consists of four inseparable transactions, namely:

1. the conclusion of a purchase commission agreement (the “Purchase Commission Agreement”) between the Traveler and ZAPPTAX S.A., pursuant to which the Traveler (the principal) instructs ZAPPTAX S.A. (the commission agent) to acquire, in ZAPPTAX’s own name but on behalf of the Traveler, certain movable goods from merchants (the third-party seller) established in France;
2. the granting by ZAPPTAX S.A. to the Traveler, free of charge, of a special mandate (the “Special Mandate”), within the meaning of Article 1987 of the French Civil Code, enabling the Traveler occasionally to procure certain movable goods from merchants established in France, in the name and on behalf of ZAPPTAX S.A. and in accordance with the terms and conditions set out in Article IV below, such mandate being coupled with a deposit agreement relating to any Good acquired pursuant to that mandate;
3. the subsequent resale by ZAPPTAX S.A. to the Traveler of the Goods acquired in connection with the first transaction, in accordance with the provisions of Article V below;
4. the refund of VAT to the Traveler in respect of purchases made in accordance with the terms and conditions set out in Article VI below.

The performance of these various transactions requires a coordinated approach and the exchange of information in order to avoid incidents that could adversely affect the interests of the Parties. The Parties therefore undertake to cooperate to the best of their abilities in order to ensure the proper performance of their respective obligations.

III. INFORMATION CONCERNING THE TRAVELER AND FORMATION OF THE CONTRACT

For the proper performance of the various transactions referred to in Article II above, the Traveler shall be required to provide ZAPPTAX S.A. with the information requested in the application form available through the ZAPPTAX Application.

Such information may be provided by the Traveler at any time, but no later than the time at which the Traveler informs ZAPPTAX S.A. that they no longer intend to acquire any additional Goods, provided that this deadline may not exceed three months following the month during which the Traveler acquired their first Good from ZAPPTAX S.A. pursuant to Article V.1 below.

However, by way of derogation from the preceding paragraph, prior to any use of the Application, the Traveler must provide ZAPPTAX S.A. with certain information (the “Preliminary Information”), including in particular:

• information concerning their domicile or habitual residence, which must be located outside the territory of the European Union. In this connection, ZAPPTAX S.A. may request a copy of the Traveler’s passport or any other document capable of establishing the accuracy of such information;
• the payment method selected for the refund by ZAPPTAX S.A. of the VAT due to the Traveler (bank account, credit card, PayPal, electronic wallet, etc.) and the personal data required according to the selected payment method;
• the maximum duration of their stay within the territory of the European Union.

In addition to such information, prior to any use of the Application, the Traveler shall confirm to ZAPPTAX S.A. and expressly represent and warrant to ZAPPTAX S.A. that the Good or Goods to be acquired in connection with the contractual relationship with ZAPPTAX S.A. will be intended for private use, excluding any commercial or professional purpose, and for export outside the territory of the European Union.

On the basis of the information collected from the Traveler, once ZAPPTAX S.A. is in possession of all Preliminary Information and the related documents, as well as the declaration referred to in the preceding paragraph, it shall inform the Traveler of its decision to accept or refuse to enter into a contract with the Traveler. ZAPPTAX S.A. reserves the right to refuse to enter into a contract, in particular if the Traveler does not meet the conditions required to benefit from the VAT exemption, without being required to state the reasons for such refusal.

The contract between the Parties shall be formed when ZAPPTAX S.A. accepts the Traveler’s application to use the service, either by notification through the Application or by activation of the Traveler’s account.

During the contractual relationship, the Traveler may inform ZAPPTAX S.A. of changes to certain information concerning them, provided that such changes are notified to ZAPPTAX S.A. no later than the deadline referred to in paragraph 2 above. Where the Traveler changes any of the Preliminary Information during the term of the contract, ZAPPTAX S.A. may decide to terminate its contractual relationship with the Traveler with immediate effect and without being required to state the reasons for its decision.

IV. PURCHASE COMMISSION AGREEMENT, SPECIAL MANDATE AND DEPOSIT AGREEMENT

As soon as ZAPPTAX S.A. agrees to enter into a contract with the Traveler, the Traveler (the principal) shall, pursuant to a purchase commission agreement (the “Purchase Commission Agreement”), grant ZAPPTAX S.A. (the commission agent) a “mandate without representation” authorizing ZAPPTAX S.A. to acquire, in the name of ZAPPTAX S.A. but on behalf of the Traveler, from merchants or online merchants (the “Merchant” or “Merchants”) established in France (the third-party seller), movable goods (hereinafter referred to as the “Good” or “Goods”).

At the same time, ZAPPTAX S.A. shall grant the Traveler, free of charge, a special mandate (the “Special Mandate”) authorizing the Traveler occasionally to procure Goods from Merchants established in France, in the name and on behalf of ZAPPTAX S.A. This Special Mandate is granted personally to the Traveler. The Traveler may under no circumstances appoint any third party as a substitute.

The Good or Goods referred to in the two preceding paragraphs must be intended for private use, excluding any commercial or professional purpose, and for export outside the territory of the European Union. However, excluded from this Purchase Commission Agreement and Special Mandate are any purchases of Goods requiring prior authorization or a permit, as well as the purchase of one or more Goods whose total purchase price, including VAT, is below the minimum amount set by Article 24 bis of the French General Tax Code, as indicated in the Application or on the website https://zapptax.com.

Subject to Article VIII.2 below, the Purchase Commission Agreement and the Special Mandate shall automatically terminate on the day on which the Traveler leaves the territory of the European Union, and their duration may under no circumstances exceed the duration of the Traveler’s stay within the territory of the European Union as indicated by the Traveler when providing the information required under Article III above, or any extension thereof, provided such extension has been accepted by ZAPPTAX S.A.

Any acquisition of a Good from a Merchant located in France pursuant to the aforementioned Special Mandate shall be carried out by the Traveler acting as agent of ZAPPTAX S.A., in the name and on behalf of ZAPPTAX S.A., under the VAT regime applicable in France to the relevant type of Good.

In performing the Special Mandate, the Traveler undertakes:

1. to pay the Merchant the purchase price of the Good, together with VAT applicable under French law. As such payment on behalf of another party is made in the name and on behalf of ZAPPTAX S.A., it shall give rise to a claim by the Traveler against ZAPPTAX S.A. in an amount equal to the amount so paid. Such claim shall be settled by ZAPPTAX S.A. in accordance with the terms set out in Article V.1 below, subject to Article VII below;
2. to obtain from the Merchant a paid invoice issued in accordance with the invoicing rules applicable in France, made out in the name of ZAPPTAX S.A. and stating the description of the Good, its price excluding VAT, the amount of VAT, its price including VAT, the identification details of the Merchant seller (name, legal form, address and VAT number), as well as the identification details of the purchaser, namely ZAPPTAX S.A., 23/25 rue Jean-Jacques Rousseau, 75001 Paris;
3. in the event of a lack of conformity of the Good, to inform ZAPPTAX S.A. immediately and submit a claim directly to the Merchant from whom the Good was acquired, ensuring either that the Merchant provides a similar Good free from any lack of conformity or that the Merchant refunds the purchase price against return of the non-conforming Good and issuance of a credit note cancelling the invoice issued in accordance with point 2 above;
4. to retain the acquired Good as depositary, the Traveler being vested, in their capacity as depositary of such Good, with all rights and obligations provided for under Articles 1915 et seq. of the French Civil Code.

Such deposit shall be made free of charge. In connection with this deposit, the Traveler, as depositary, shall be liable for any form of fault within the meaning of Article 1928 of the French Civil Code. In accordance with Article 1929 of the French Civil Code, the Traveler shall not, however, be liable for events of force majeure. By way of derogation from Article 1947 of the French Civil Code, no amount shall be payable by ZAPPTAX S.A. in reimbursement of expenses incurred in preserving the Good.

The deposit shall terminate upon completion of the resale of the Good to the Traveler as referred to in Article V below.

V. RESALE OF GOODS BY ZAPPTAX S.A. TO THE TRAVELER

V.1. Conclusion of the Sale Between ZAPPTAX S.A. and the Traveler

Any Good purchased by the Traveler in the name and on behalf of ZAPPTAX S.A. pursuant to the Purchase Commission Agreement and the Special Mandate referred to in Article IV above shall be resold by ZAPPTAX S.A. to the Traveler in accordance with the terms and conditions set out in this Article.

At any time and, insofar as possible, no later than six hours before the date on which the Traveler leaves the territory of the European Union, the Traveler shall submit to ZAPPTAX S.A., via the Application, the invoice issued by the Merchant upon acquisition of the Good or Goods pursuant to Article IV, paragraph 6, point 2 above, ensuring that the document submitted is perfectly legible. If the invoice submitted does not contain all required information, ZAPPTAX S.A. shall notify the Traveler through the Application. In such case, the Traveler undertakes immediately to provide ZAPPTAX S.A. with the missing information and, in any event, no later than six hours before the date on which the Traveler leaves the territory of the European Union.

Upon receipt of each invoice and, where applicable, any additional information requested by ZAPPTAX S.A., and provided that the conditions set out in these General Terms and Conditions have been complied with, ZAPPTAX S.A. shall send the Traveler, by email or notification through the Application, confirmation of the validity of the corresponding purchase and its agreement to resell to the Traveler the Good or Goods referred to in that invoice, at the same price as the purchase price paid to the Merchant and specifying, in particular, the characteristics of the relevant Good or Goods. Where applicable, ZAPPTAX S.A. shall indicate in such confirmation the address to which the Good or Goods must be returned or sent back if the Traveler exercises the right of withdrawal provided for in Article V.3 below.

At any time and no later than six hours before leaving the territory of the European Union, provided that this deadline may not exceed three months following the date on which the Traveler acquired their first Good from ZAPPTAX S.A. pursuant to this Article V.1, the Traveler shall inform ZAPPTAX S.A., through the Application, that they no longer intend to acquire any additional Goods beyond those in respect of which all documents and information referred to in Article V.1, paragraph 2 have been submitted to ZAPPTAX S.A.

Upon receipt of such information or, failing this, upon expiry of the aforementioned three-month period, ZAPPTAX S.A. shall provide the Traveler, before their departure from the territory of the European Union, with an “export sales form”, also referred to as a “tax-free form” (the “Tax-Free Form”), prepared in accordance with the French Order of 16 December 2014 determining the form, conditions of issuance and discharge of the supporting document for exports made by travelers residing in a third country outside the European Union or in an overseas territory of the French Republic. This Tax-Free Form shall enable the Traveler to have the document validated by the competent customs authorities.

The Tax-Free Form shall also serve as the sales invoice issued by ZAPPTAX S.A. to the Traveler and shall list all Goods resold by ZAPPTAX S.A. to the Traveler pursuant to this Article, together with all relevant information, including the nature, quantity and price of the Goods purchased and the corresponding VAT. ZAPPTAX S.A. may also, where appropriate and depending on certain administrative requirements, decide to attach to the Tax-Free Form a specific document serving as a sales invoice (the “Specific Sales Invoice”).

Upon ZAPPTAX S.A. sending confirmation of its agreement to resell the relevant Good or Goods to the Traveler, the sale shall be deemed concluded between the Parties subject to the following two conditions precedent:

1. the total purchase price of one or more Goods must exceed the minimum amount referred to in Article IV, paragraph 3 above;
2. the Traveler must have the relevant Tax-Free Form(s) validated by the customs authorities upon leaving the territory of the European Union in accordance with the procedure described in Article VI, paragraph 1.

Upon satisfaction of the two conditions precedent described in the preceding paragraph, ownership of the relevant Good or Goods shall automatically transfer to the Traveler, who shall thereafter hold the Good or Goods no longer merely as holder pursuant to Article IV, paragraph 6, point 4 above, but as owner. From that date, the Traveler shall bear sole responsibility for all risks relating to the Good or Goods.

The purchase price of the sale between ZAPPTAX S.A. and the Traveler shall be settled immediately by way of set-off against the claim held by the Traveler against ZAPPTAX S.A. pursuant to Article IV, paragraph 6, point 1 above.

If the condition precedent described in paragraph 7, point 2 of this Article V.1 is not satisfied, ownership of the relevant Good or Goods shall automatically transfer to the Traveler as follows:

1. on 30 September 2023, in respect of any confirmation of the validity of the purchase, as described in paragraph 3 of this Article V.1, sent to the Traveler by ZAPPTAX between 1 January 2022 and 31 August 2022;
2. during the twelfth month following the month in which confirmation of the validity of the purchase, as described in paragraph 3 of this Article V.1, was issued, for any confirmation sent to the Traveler by ZAPPTAX after 31 August 2022.

V.2. Warranty

ZAPPTAX S.A. warrants the sale of the Goods in accordance with mandatory French law. In the event of a lack of conformity of a Good acquired by the Traveler, the Traveler shall, in addition to immediately informing ZAPPTAX S.A., submit their claim directly to the Merchant from whom the Good was acquired in connection with the performance of the Special Mandate provided for in Article IV above and in accordance with the provisions of that Article IV.

As a general rule, the Merchant from whom the Good was initially acquired shall be liable for any lack of conformity existing at the time of delivery and becoming apparent within a period of two years following delivery. The Traveler must inform the Merchant in writing of the defect within two months from the date on which the defect was identified. The burden of proving compliance with this deadline shall rest with the Traveler.

After being informed by the Traveler of the alleged lack of conformity, ZAPPTAX S.A. may, if it deems it necessary and at any time, decide to take the initiative of contacting the Merchant in order to resolve all or part of the issue relating to such lack of conformity. Any such intervention by ZAPPTAX S.A. shall under no circumstances constitute recognition by ZAPPTAX S.A. that the Traveler’s allegation of non-conformity is well-founded.

V.3. Right of Withdrawal from the Sale

Provided that the Good does not fall within one of the categories referred to in Article L221-28 of the French Consumer Code, and in accordance with the legislation applicable to distance sales, in particular Articles L221-18 to L221-28 of the French Consumer Code, the Traveler shall have a period of fourteen (14) days from satisfaction of the conditions precedent referred to in Article V.1, paragraph 7, within which to withdraw from the sale concluded pursuant to Article V.1, without having to state any reason and in accordance with the terms set out in this Article V.3.

Where the Traveler wishes to exercise their right of withdrawal in respect of the acquisition of a Good purchased pursuant to Article V.1, they shall inform ZAPPTAX S.A. no later than before expiry of the aforementioned fourteen (14)-day period, by sending ZAPPTAX S.A. either, by email, a duly completed withdrawal form corresponding to the template available on the website https://zapptax.com/fr, or another statement made on a durable medium, in English or French, clearly and unambiguously expressing their intention to withdraw.

The burden of proving that the right of withdrawal was exercised within the aforementioned fourteen-day period shall rest with the Traveler.

Upon receipt of the Traveler’s notification of their decision to withdraw, ZAPPTAX S.A. shall send the Traveler an acknowledgement of receipt through the Application or by email. Such acknowledgement of receipt shall not constitute recognition by ZAPPTAX S.A. of the validity of the withdrawal. When sending such acknowledgement of receipt, ZAPPTAX S.A. shall, where applicable, inform the Traveler of the address in France or Belgium to which the Good concerned by the withdrawal must be returned or sent.

Following notification by the Traveler of their decision to withdraw, and no later than fourteen days after such notification, the Traveler shall return to ZAPPTAX S.A. the Good concerned by the withdrawal, to the address provided in the acknowledgement of receipt referred to in the preceding paragraph or, failing this, to the address indicated in the confirmation of ZAPPTAX S.A.’s agreement to conclude the sale in accordance with Article V.1.

Where the Good is not physically returned by the Traveler in person to the aforementioned address but is instead sent back to that address, the Traveler shall provide ZAPPTAX S.A. with proof of dispatch of the Good within the aforementioned fourteen-day period. The Traveler shall be liable for any damage or depreciation whatsoever affecting the Good concerned by the withdrawal, with the exception of depreciation resulting from handling of the Good that was strictly necessary to establish the nature, characteristics and proper functioning of the Good.

All direct costs incurred in connection with the return or shipment of the Good concerned by the withdrawal shall be borne by the Traveler, with ZAPPTAX S.A. bearing no liability in respect thereof.

In the event of withdrawal by the Traveler, ZAPPTAX S.A. shall owe the Traveler an amount corresponding to the purchase price of the Good concerned by the withdrawal, including VAT. The amount owed by ZAPPTAX S.A. shall be paid no later than fourteen days following notification by the Traveler of their decision to withdraw, it being understood that such period shall be postponed until the Good has been returned or until the Traveler has provided proof of dispatch of the Good to the return address.

VI. REFUND OF VAT TO THE TRAVELER

Before leaving the territory of the European Union, which must occur no later than the end of the third month following the month during which the Traveler acquired their first Good from ZAPPTAX S.A., the Traveler undertakes to print, with sufficient print quality, the Tax-Free Form(s) and any Specific Sales Invoice(s) issued by ZAPPTAX S.A. pursuant to Article V.1 above and to submit the Tax-Free Form(s) to the customs authorities upon leaving the territory of the European Union so that such authorities may complete the formalities necessary to obtain the VAT exemption. The Traveler undertakes immediately to send ZAPPTAX S.A., through the Application, the Tax-Free Form(s) validated by the customs authorities, together with any other document provided to the Traveler by such authorities and the relevant Specific Sales Invoice(s).

By sending ZAPPTAX S.A. the Tax-Free Form(s) validated by the customs authorities, the Traveler grants ZAPPTAX S.A. an irrevocable mandate (the “Refund Mandate”) to recover, in ZAPPTAX S.A.’s own name and on its own behalf, the VAT relating to such Tax-Free Form(s). The Traveler shall refrain from taking any action that could prevent or make it more difficult for ZAPPTAX S.A. to recover the VAT.

Upon receipt of such documents, ZAPPTAX S.A. shall send the Traveler an acknowledgement of receipt and, if the documents submitted are insufficiently legible or incomplete, shall notify the Traveler accordingly. No later than three months following receipt of the legible and complete documents required to obtain the VAT exemption, ZAPPTAX S.A. undertakes to refund to the Traveler, to the bank account or electronic wallet indicated by the Traveler when installing the Application, the amount of VAT stated on the Tax-Free Form(s) issued pursuant to Article V.1 above, less ZAPPTAX S.A.’s fees and charges calculated in accordance with the fee schedule published on its website https://zapptax.com.

The aforementioned three-month period shall, however, be suspended where the refund of VAT is delayed or prevented by circumstances beyond the control of ZAPPTAX S.A., including in particular delays in the processing of the relevant tax or customs authorities, inspections or verifications carried out by such authorities, requests for additional information or documents, difficulties or delays affecting the validation or regularisation of a Tax-Free Form or, more generally, any circumstance affecting the actual recovery by ZAPPTAX S.A. of the corresponding VAT.

In such circumstances, ZAPPTAX S.A. shall not be held liable for any failure to comply with the aforementioned period and shall refund the VAT to the Traveler, less its fees and charges, as soon as reasonably practicable after the circumstance causing the delay has ceased to exist or after ZAPPTAX S.A. has itself recovered the corresponding amounts.

ZAPPTAX S.A. shall, however, be released from its obligation to refund the aforementioned amount of VAT to the Traveler if the transactions required to obtain the VAT exemption could not be completed as a result of: (i) the Traveler’s failure to comply with any obligation or undertaking entered into under these General Terms and Conditions; (ii) any fault attributable to the Traveler; or (iii) failure to produce a valid Tax-Free Form or submission of a Tax-Free Form that has been rejected due to lack of legibility.

In order to enable ZAPPTAX S.A. to carry out as effectively as possible the steps required to recover the VAT, the Traveler undertakes:

• to provide, in a timely manner, complete, accurate and up-to-date information regarding their identity and place of residence as requested by ZAPPTAX S.A. when using the Application and, where applicable, regarding the dates of their stay within the territory of the European Union;
• upon first request by ZAPPTAX S.A., to provide any other information reasonably requested by ZAPPTAX S.A. or considered relevant in connection with its task of recovering the VAT;
• to cooperate fully with ZAPPTAX S.A. in order to enable the proper completion of the steps required for such recovery.

VII. LIABILITY

Neither Party shall be liable to the other Party for any failure or delay in performing an obligation arising from their contractual relationship where such failure or delay is due to an act or fault of the other Party or to the occurrence of an event of force majeure. Any event of force majeure lasting more than ninety (90) consecutive days shall entitle either Party to terminate the contractual relationship between the Parties without either Party being entitled to claim any compensation as a result thereof.

VIII. TERM – TERMINATION

VIII.1. Term

The contractual relationship between the Parties shall take effect when ZAPPTAX S.A. accepts the Traveler’s application to use the Application in accordance with Article III above. It shall terminate upon complete performance of all obligations of the Parties as set out in these General Terms and Conditions.

VIII.2. Termination

By way of derogation from Article VIII.1 above, any contractual relationship between the Parties may be terminated automatically in the event of a breach by either Party of its contractual obligations. Termination shall take effect immediately following notification of the breach to the defaulting Party by email.

IX. EXPRESS MANDATE AND AUTHORISATION TO ACT ON THE TRAVELER’S BEHALF IN CONNECTION WITH VAT REFUND FORMALITIES

By subscribing to the ZAPPTAX Service, the Traveler expressly grants ZAPPTAX, which accepts, an express mandate and authorisation (the “Mandate”) to carry out, in the Traveler’s name and on the Traveler’s behalf, any action useful or necessary for the preparation, obtaining, validation, regularisation, monitoring and, more generally, processing of the Traveler’s VAT refund applications.

The Mandate includes, without limitation, the following powers:

IX.1. Relations with Administrations and Competent Authorities

ZAPPTAX is authorised to represent and assist the Traveler before any administration, customs or tax authority, public service, body, tax-free operator or other person involved in the processing of a VAT refund transaction, whether in France, any other Member State of the European Union, or any other country concerned by the transaction.

For this purpose, ZAPPTAX may in particular contact such authorities and services, submit any request, observation or explanation to them and communicate with them regarding the Traveler, the Traveler’s purchases, the export sales forms issued on the Traveler’s behalf and the formalities relating to their validation.

IX.2. Customs Formalities and Validation of Tax-Free Forms

ZAPPTAX is expressly authorised to assist and represent the Traveler in all procedures relating to the preparation, presentation, validation, discharge, regularisation or monitoring of the Traveler’s export sales forms or any equivalent document.

The Mandate includes, in particular, the power:

1. to provide any explanation or document relating to the relevant form, the purchases concerned or the operation of the Service;
2. to assist the Traveler in their communications with the customs authorities;
3. to request any information regarding the status, processing, validation, blocking, cancellation or refusal to validate a form;
4. to request any regularisation measure capable of establishing the actual exit of the goods from the relevant territory and enabling the VAT exemption to apply.

The Mandate does not relieve the Traveler of the obligation personally to complete any formalities that the applicable regulations expressly require to be performed by the Traveler, including personal presentation of the Traveler or of the goods where required.

IX.3. Refusals, Blocks and Administrative Decisions

In the event of a refusal, block, cancellation, failure to validate or any other decision affecting a VAT refund request or Tax-Free Form, the Traveler expressly authorises ZAPPTAX to act in the Traveler’s name and on the Traveler’s behalf in order to:

1. identify the authority or service responsible for the decision;
2. obtain confirmation of the existence, date, nature and scope of the decision;
3. request disclosure of the factual and legal grounds on which the decision was based;
4. request disclosure of any written decision, notification, official report, annotation, refusal code, data or administrative information relating to such decision;
5. request any additional explanation concerning the reasons for the refusal or the conditions under which it may be regularised;
6. obtain, within the limits laid down by the applicable regulations, disclosure of administrative documents relating to the processing of the Traveler’s case;
7. request reconsideration, correction, regularisation or withdrawal of the decision where such action is legally available.

The Traveler expressly authorises the relevant administrations and authorities to communicate directly to ZAPPTAX the information, decisions, reasons and documents relating to the Traveler’s VAT refund applications and the Tax-Free Forms issued in connection with the Service.

This authorisation shall in particular enable ZAPPTAX to exercise, on the Traveler’s behalf, the rights available to the Traveler regarding access to information and statements of reasons for individual administrative decisions concerning the Traveler.

It shall not, however, deprive the Traveler of personal notification where such notification is required under the applicable regulations.

IX.4. Claims and Appeals

The Mandate also includes the power to submit, in the Traveler’s name and on the Traveler’s behalf, any request for reconsideration, request for regularisation, complaint, informal administrative appeal, hierarchical administrative appeal or other administrative procedure intended to challenge or obtain reconsideration of a decision relating to the VAT refund.

ZAPPTAX may also refer a matter, where relevant, to any complaints department, mediator, administrative authority or body competent in matters relating to access to administrative documents.

Where bringing court proceedings or performing any act legally requires the involvement of a lawyer, registered customs representative or any other specifically authorised professional, the Mandate authorises ZAPPTAX to take the measures necessary to prepare the case and, subject to applicable legal rules, to appoint the competent professional for the purpose of protecting the Traveler’s interests.

IX.5. Power of Substitution and Use of Service Providers

For the performance of the Mandate, the Traveler expressly authorises ZAPPTAX to appoint a substitute or to use any company within its group, tax-free operator, service provider, agent, adviser or subcontractor whose involvement is necessary or useful for carrying out the procedures covered by the Mandate.

This authorisation includes, in particular, the possibility of entrusting Triptax, or any other authorised operator selected by ZAPPTAX, with the preparation, issuance, processing, transmission, monitoring or regularisation of export sales forms, as well as the necessary communications with the competent authorities.

ZAPPTAX shall remain responsible for the performance of its own obligations in accordance with applicable legal and contractual provisions.

IX.6. Transmission and Obtaining of Necessary Information

The Traveler authorises ZAPPTAX, to the extent necessary for the performance of the Service and the Mandate:

1. to transmit to the relevant authorities, service providers and agents the information and documents necessary for processing the Traveler’s VAT refund;
2. to receive from them information and documents relating to the Traveler’s Tax-Free Forms and decisions concerning them;
3. to request and receive information relating to checks, validations, refusals, cancellations, regularisations and decisions affecting the Traveler’s applications.

The processing and transmission of personal data carried out for these purposes shall be performed in accordance with ZAPPTAX’s Privacy Policy and the applicable data protection regulations.

IX.7. Scope and Duration of the Mandate

The Mandate constitutes an express mandate covering all acts and procedures listed above relating to VAT refund transactions carried out through the ZAPPTAX Service.

It shall take effect upon the Traveler’s acceptance of these General Terms and Conditions.

It shall remain applicable for the entire period necessary to process VAT refund transactions initiated during the period of use of the Service, including after the Traveler has left the European Union and after closure of the Traveler’s account where validation, regularisation, refund, complaint or challenge procedures remain pending.

The Traveler retains the right to revoke the Mandate in accordance with applicable legal provisions. Such revocation may, however, make it impossible for ZAPPTAX to continue procedures requiring representation of the Traveler.

Where these General Terms and Conditions are accepted by a Traveler who has already used the ZAPPTAX Service prior to such acceptance, the Mandate shall also apply to all VAT refund transactions previously carried out by that Traveler through the ZAPPTAX Service, including export sales forms already issued, validated, refused, blocked, cancelled, expired or still being processed.

The Traveler therefore expressly authorises ZAPPTAX, as from acceptance of these General Terms and Conditions, to perform all acts and procedures provided for in this Article IX in relation to such previous transactions, including any request for information, statement of reasons, disclosure of documents, reconsideration, regularisation, complaint or appeal.

IX.8. Ratification of Prior Acts

Where these General Terms and Conditions are accepted by a Traveler who has already used the ZAPPTAX Service, the Traveler expressly ratifies, to the extent necessary, all acts, procedures, requests, declarations, communications and interventions previously carried out by ZAPPTAX in the Traveler’s name and on the Traveler’s behalf in relation to the Traveler’s VAT refund transactions, provided that such acts fall within the scope of the Mandate defined in this Article IX.

Such ratification includes, in particular, procedures carried out before customs or tax administrations, tax-free operators, merchants, service providers or other parties in relation to the preparation, processing, validation, monitoring, blocking, refusal, cancellation, regularisation or refund of the relevant VAT refund transactions.

The Traveler confirms and approves such acts as if they had been carried out on the basis of the Mandate from the outset, subject to applicable mandatory legal provisions and without prejudice to the rights conferred upon the Traveler by law.

IX.9. Evidence of the Mandate

Electronic acceptance of these General Terms and Conditions by the Traveler shall constitute the express granting of the Mandate.

ZAPPTAX is authorised to provide evidence of the existence and scope of the Mandate to any competent administration or authority by producing these General Terms and Conditions together with any evidence establishing their acceptance by the Traveler and identifying the relevant transaction.

X. PRIVACY

The Traveler’s personal data are collected and processed by ZAPPTAX S.A. solely:

• for the purpose of performing the contract concluded between ZAPPTAX S.A. and the Traveler;
• for the purpose of sending commercial communications for direct marketing purposes.

The Traveler has the right to access their data. The Traveler may have such data rectified and may object to the processing of such data by ZAPPTAX S.A. for direct marketing purposes by sending an email, free of charge, to support@zapptax.com.

ZAPPTAX S.A. shall not send commercial information to the Traveler by electronic means (email, SMS, etc.) unless the Traveler has expressly consented thereto.

The Traveler’s personal data shall be retained until the end of the contractual relationship between the Parties.

XI. AMENDMENTS TO THE GENERAL AND CONTRACTUAL TERMS AND CONDITIONS

The terms and conditions set out in these General Terms and Conditions and any specific terms may be amended for the purpose of updating them. Before the new provisions enter into force, ZAPPTAX S.A. shall clearly display the amendments on the website https://zapptax.com. ZAPPTAX S.A. advises the Traveler to check regularly for any amendments to the contractual terms governing the relationship between the Parties.

For a period of fifteen days beginning on the date on which the amendments are published by ZAPPTAX S.A., the Traveler may reject such amendments by notifying ZAPPTAX S.A. by email. In the event of rejection, unless ZAPPTAX S.A. notifies the Traveler otherwise within 24 hours following such rejection, the contractual relationship between the Parties shall terminate immediately and automatically.

Conversely, if the Traveler does not notify ZAPPTAX S.A. of their rejection within the aforementioned fifteen-day period, the amendments made by ZAPPTAX S.A. shall be deemed to have been accepted by the Traveler.

XII. GOVERNING LAW AND JURISDICTION

Any contract entered into between ZAPPTAX S.A. and the Traveler shall be governed by Belgian law.

Any dispute relating to the existence, performance or interpretation of the contract or these General Terms and Conditions shall fall within the exclusive jurisdiction of the French-speaking courts of the judicial district of Brussels.

XIII. LEGAL INFORMATION

ZAPPTAX S.A. – Brussels Register of Legal Entities – CBE: 0670.776.774 – VAT BE0670.776.774.

Registered office: Rue du Boulet 42, Box 2, 1000 Brussels – Operating office: Rue du Boulet 42, Box 2, 1000 Brussels.

Telephone: 00.32.495 218368 – Email: support@zapptax.com