Conditions générales d'utilisation

TERMS & CONDITIONS
ZAPPTAX

TABLE OF CONTENT

  1. How to read this agreement
  1. Why you should read this agreement
  1. Glossary
  1. ZappTax APP and API
  1. Who we are, what we do and how to contact us and you
  1. Who can use our Services
  1. Getting started
  1. Getting to know you
  1. How to buy goods from retailers when using ZappTax
    1. 1. You as an agent of ZappTax
    1. 2. Sale and purchase agreement between Retailer (seller) and ZappTax (buyer)
    1. 3. Sale and purchase agreement between ZappTax (seller) and you (buyer)
    1. 4. Your consumer rights
  1. Tax refund form, fee and payment
  1. Our responsibility for loss and damage
  1. Your obligations
  1. When we can end this Agreement or suspend our Services
  1. When you can end this Agreement
  1. How we combat money laundering
  1. Permission for us to process your personal information
  1. Our intellectual property
  1. How to make a complaint
  1. Signatures and consent
  1. Some legal bits and pieces

  1. How to read this agreement

This Agreement contains 20 sections. When you have an account with us, you become a partner of the VAT refund program we offer. And this Agreement applies as a Framework Contract to your account and any Services involving your account.

  1. Why you should read this agreement

This Agreement covers the terms and conditions on which we provide our Services to you. Please read this it carefully before you start to use our Services. This Agreement tells you who we are, how we will provide the Services to you, how this Agreement may be changed or ended, what to do if there is a problem and other important information.

By visiting our Website and/or using our Services (including downloading and using our App), you confirm that you accept and agree to this Agreement. If you do not agree, please do not use our Services.

  1. Glossary

In this Agreement:

Account means the account you have opened with us in accordance with the terms of this Agreement.

App means the mobile application software, the data supplied with the software and the associated media.

Business Day means a day other than a Saturday, Sunday or a public holiday in England.

Goods means tangible movable goods intended for your private use and exported in your private luggage. Such goods must be purchased from VAT registered UK retailer.

Retailer means VAT registered UK retailer.

Services means all products, services, content, features, technologies or functions offered by us and all related websites, applications (including the App), and services (including the Website and API).

VAT Form means HMRC's VAT 407 tax refund form.

Website means any webpage, including but not limited to www.zapptax.com, where we provide the Services to you.

  1. ZappTax APP and API

We license the use of the App to you on the basis of this Agreement and subject to any rules and policies applied by any appstore provider or operator whose sites are located at App Store and Google Play. We do not sell the App to you. We remain the owners of the App at all times.

From time to time updates to the App may be issued through App Store or Google Play. Depending on the update, you may not be able to use our Services via the App until you have downloaded the latest version of the App and accepted any new terms.

In consideration of you agreeing to abide by the terms of this Agreement, we grant you a non-transferable, non-exclusive licence to use the App on your device and the API subject to this Agreement. We reserve all other rights.

  1. Who we are, what we do and how to contact us and you

ZappTax Limited is a company incorporated under the laws of England and Wales with company number 10811729.

We provide tax-free shopping services in the UK to overseas visitors and we have developed proprietary software to streamline the tax refund process via visitors' personal mobile device.

We offer you a VAT refund service by which we:

  • File with the competent authorities an application for a refund of value added tax ("VAT") for the Goods you purchased from us;
  • Forward you the amount to be refunded after deduction of a handling fee.

The Services are provided under the UK Retail Export Scheme as set out in HMRC's VAT Notice 704/1 on tax free shopping.

The Services are provided by ZappTax S.A., an open limited liability company (“société anonyme”) organized and existing under the laws of Belgium, having its registered office at Rue du Boulet, 42, 1000 Brussels, Belgium, registered with the Crossroads Bank for Enterprises under number 0670.776.774. You can contact us by email at [email protected], by chat through the App or by telephone at +32 2 880.59.12.

Our registered office in the United-Kingdom is at Hawke House, Old Station Road, Lougthon, Essex, IG10 4PL, United Kingdom. For UK-related matters, you contact us by email at [email protected], by chat through the App or by telephone at +44 207 04 82 473.

We can contact you electronically via the App or by email or by post to the address you provided during registration.

  1. Who can use our Services

You must:

  1. Be a natural person domiciled outside the European Union who visit the United Kingdom.
  1. Buy the Goods for your personal consumption.
  1. Personally transport the Goods out of the European Union in your private luggage before the end of the third month following the month in which the Goods purchase took place.

  1. Getting started

We can contact you electronically via the App or by email or by post to the address you provided during registration.

You must provide personal data including but not limited to the scanned copy of your passport and/or 3D face scan image for the us to check your status as a non-resident of the European Union. We will contact you to ascertain your identity using your contact details, individual identification code and security password.

All information you provide to us must be complete, accurate and truthful at all times. You must update this information whenever it changes. We cannot be responsible for any financial loss arising out of your failure to do so. We may ask you at any time to confirm the accuracy of your information and/or provide additional supporting documents (additional document -work permit, foreign resident permit, consular card...- proving your residency outside of the EU, boarding pass).

All activities under a ZappTax Account shall be deemed as activities carried out by you the registered user. You shall only use the Services to transact on your own account and not on behalf of any other person or entity.

You may only open one ZappTax Account unless we have agreed in writing the opening of additional accounts. We may refuse the creation of duplicate accounts for the same user. Where duplicate accounts are detected, we may close or merge these duplicate accounts at its sole discretion.

  1. Getting to know you

We are required by law to carry out all necessary security and customer due diligence checks on you in order to provide any Services to you. You agree to comply with any request from us for further information and provide such information in a format acceptable to us. In addition, you agree that we may make, directly or through any third party, any inquiries we consider necessary to validate the information you provided to us.

  1. How to buy goods from retailers when using ZappTax
  1. 1. You as an agent of ZappTax

ZappTax, as a buyer, will enter into sale and purchase agreement with a Retailer, as a seller, to procure Goods with the intention to immediately on-sell them to you.

You are authorized to enter into that sale and purchase agreement on behalf of ZappTax and you agree to act as a disclosed agent of ZappTax for that purpose.

You must notify and disclose to the Retailer that you are acting as an agent on behalf of ZappTax.

  1. 2. Sale and purchase agreement between Retailer (seller) and ZappTax (buyer)

As an agent of ZappTax, you will enter into a sale and purchase agreement between the Retailer (seller) and ZappTax (buyer) by choosing the Goods, paying the price and requesting an invoice to be addressed to ZappTax.

The responsibility for the Goods will pass to you at Retailer's premises. The title will pass from the Retailer to ZappTax upon receipt of full payment for the Goods.

Subsequently and without undue delay, you will notify ZappTax that a sale and purchase agreement has been concluded with the Retailer by providing digital image(s) of the Retailer Invoice via the App.

ZappTax will acknowledge that a valid sale and purchase agreement has been concluded by assigning a unique ID to the transaction and informing you via the App.

  1. 3. Sale and purchase agreement between ZappTax (seller) and you (buyer)

You agree to purchase from ZappTax on "as is, where is" basis the same Goods after a valid sale and purchase agreement has been concluded for those Goods between the Retailer (seller) and ZappTax (buyer).

ZappTax grants you the necessary authority to conclude this sale and purchase agreement with yourself, as a selling agent and on behalf of ZappTax.

The ownership of the Goods shall pass to you at the time of the conclusion of this sale and purchase agreement with ZappTax.

The price will be equal to the price as shown on Retailer Invoice. Your obligation to pay the purchase price under this sale and purchase agreement with ZappTax will be set off against your claim for reimbursement against ZappTax for procuring the Goods as an agent. No indebtedness shall remain between you and ZappTax.

  1. 4. Your consumer rights

You enjoy full consumer rights as provided by Retailers to us despite purchasing the Goods from us. There is no limit or revocation of these rights. Such rights may include returning Goods if the you change your mind or wish to request full or partial refund for faulty, damaged or incorrect Goods.

We therefore assign to you any warranties, refund, or exchange guarantees offered by the Retailer for the Goods under the terms of the sale and purchase agreement between the Retailer and ZappTax. You undertake to hold us harmless against any liability, cost, loss or damages resulting from faulty, damaged or incorrect Goods claims that you may have.

  1. Tax refund form, fee and payment

ZappTax does not provide a cash refund option. By accepting these terms and conditions, you waive any claim to reimbursement in cash.

Before your return to your country of domicile, we provide you, through the App and by email, with a tax refund form (a "VAT form") signed in our capacity as seller of the Goods and stating the tax amount to be claimed. You must have the tax form authorised (i.e. stamped) by the Customs officials upon your departure from the EU.

Unless the original stamped tax form is posted to us by tax authorities, you must post it to ZappTax company address no later than 90 days from your departure from the European Union. We will remit the refund to you within 3 months of receiving this document. The refund will be equal to the tax amount on our invoice less a handling fee, which will depend on the Goods purchase price.

At all times any refund granted will be at the Customs and/or tax authorities' sole discretion and ZappTax will not be responsible for any unsuccessful refund claims.

You acknowledge and agree that ZappTax is entitled to claim reimbursement of the refund from you if any subsequent tax audit or investigation by the Customs/tax authority result in ZappTax having to repay for whatever reason any corresponding VAT amount.

ZappTax will not liable if any documentation submitted to the Customs/tax authority is lost.

  1. Our responsibility for loss and damage

We are responsible to you for foreseeable loss and damage caused by us. If we do not reasonably meet our commitments to you, we are responsible for loss or damage you suffer that is a foreseeable result of our breaking this contract or our failing to use reasonable care and skill.

We are not responsible for any loss or damage that is not foreseeable. Loss or damage is foreseeable if either it is obvious that it will happen or if, at the time the contract was made, both we and you knew it might happen, for example, if you discussed it with us during your account sign up process.

We do not exclude or limit in any way our liability to you where it would be unlawful to do so. This includes liability for death or personal injury caused by our negligence or the negligence of our employees, agents or subcontractors; for fraud or fraudulent misrepresentation.

We are not liable for business losses. If you use our Services for any commercial or business purpose, we will have no liability to you for any loss of profit, loss of business, business interruption, or loss of business opportunity.

We are not liable for technological attacks. We will not be liable for any loss or damage caused by a virus, or other technological attacks or harmful material that may infect your computer equipment, computer programmes, data or other proprietary material related to your use of our Services.

We have no control over websites linked to and from our Website. We assume no responsibility for their content or any loss or damage that may arise from your use of them.

We are not liable for things which are outside of our control (Force Majeure). We cannot be liable for our inability to deliver or delay as a result of things which are outside our control (including any regulation or law change with regards to the Services provision).

You are liable for breaking this Agreement or applicable laws. In the unlikely event of loss or claims or costs and expenses arising out of your breach of this Agreement, any applicable law or regulation and/or your use of our Services, you agree to compensate us and our affiliates and hold us harmless. This provision will continue after our relationship ends.

  1. Your obligations

Under the terms of this Agreement, you acknowledge and agree that you must:

  1. Provide personal data according to section 7;
  1. Act as an agent on behalf of the ZappTax as set out section 9.1, 9.2 and 9.3;
  1. Exercise your own discretion to select Retailer and Goods to be procured in order to conclude the sale and purchase agreement between Retailer (seller) and ZappTax (buyer);
  1. Notify and disclose to the Retailer that you are acting as an agent on behalf of ZappTax;
  1. Use your best endeavours to to assist ZappTax in the sale and purchase of the Goods under the sale and purchase agreement between Retailer (seller) and ZappTax (buyer);
  1. Make a payment for the Goods as part of the sale and purchase agreement between a Retailer (seller) and ZappTax;
  1. Instruct the Retailer to issue the Retailer Invoice to be addressed to ZappTax;
  1. Provide Goods handling and custody and take good care of the ZappTax property as the Goods' title is transferred from the Retailer to ZappTax and subsequently from ZappTax to you (any costs incurred in doing so will be for your account);
  1. Share digital images of the Retailer Invoices via the App as per section 9.2;
  1. Accept and exercise the authority granted by ZappTax to conclude the sale and purchase agreement with yourself on behalf of ZappTax (section 9.3);
  1. Agree not to hold yourself out or do any acts which might reasonably create the impression that you are so authorised to act on behalf of ZappTax for any goods out of scope of this Agreement or procured by you without the intention of receiving the Service;
  1. Ensure the Goods described on the VAT Form match the Goods that you have purchased from ZappTax (section 9.3) and which will be exported out of the UK;
  1. On departure from the EU, complete any required Customs procedures and obtain a Custom's stamp or any other official authorisation of the VAT Form to certify that the export of Goods has taken place;
  1. Send original dully authorised VAT Form no later than 90 days from departure from the European Union to ZappTax;
  1. Comply will all UK laws and regulations, among which HMRC's VAT Notice 704/1 on tax free shopping;

You also acknowledge and agree that any request for tax refund may be rejected by ZappTax and/or the Customs and/or tax authority where:

  1. Information you provided is false, inaccurate, incorrect, insufficient, incomplete or misleading in any way or we suspect any illegal act, including fraud;
  1. You have received or have applied for another tax refund in relation to the same Goods described in the VAT Form;
  1. The Retailer is in breach of the sale and purchase agreement between himself (seller) and ZappTax (buyer) (section 9.2);
  1. The Goods you purchased under sale and purchase agreement between ZappTax (seller) and you (buyer) have been wholly or partly used in the UK (section 9.3);
  1. The local Customs/tax authority is of the opinion that you are not entitled to tax refund.

You must claim eligibility to take advantage of tax refund under the Retail Export Scheme as per the terms of this Agreement. There are heavy penalties for false declaration or misrepresentation. In certain circumstances, we may require additional information to support your claim. Where we suspect that a fraud or attempted fraud is being perpetrated, we reserve the right not to refund and notify the relevant authorities of our suspicion.

  1. When we can end this Agreement or suspend our Services

We may end this Agreement and close your ZappTax Account or any service associated with it by giving you fives day's prior written notice.

In exceptional circumstances, we may also end or suspend this Agreement and close or suspend your ZappTax Account or any service associated with it immediately by giving you a written notice.

Exceptional circumstances include the following:

  1. If we have good reason to suspect that you are involved in any fraudulent activity, money laundering, terrorism financing or other criminal or illegal activity;
  1. If you haven't given us (or someone acting on our behalf) any information we need, or we have good reason to believe that information you have provided is incorrect or not true;
  1. If you've broken these terms and conditions in a serious or persistent way and you haven't put the matter right within 2 business days of us asking you to by writing;
  1. If we have good reason to believe that your use our App or Website is harmful to us or our software, systems or hardware;
  1. If we have good reason to believe that you continuing to use your account could damage our reputation or goodwill;
  1. If we have asked you to repay money you owe us and you have not done so within a reasonable period of time;
  1. If we have to do so under any law, regulation, court order or ombudsman's instructions;
  1. If we are unable to provide the Services due to a Force Majeure event.

We may also decide to end this Agreement and close or suspend your Account for other reasons. We would contact you through the ZappTax app at least two months before we do this.

You cannot use the App if this Agreement ends.

  1. When you can end this Agreement

You are free to cancel the Services and this Agreement without notice at any time by notifying us in writing or by deleting the App from your personal devices.

  1. How we combat money laundering

According to the FATF Recommendations to establish an effective regime to counter money laundering and financing of terrorism published in 1990, we perform various checks to detect and prevent any activity related to money laundering and financing of terrorism.

Identifying possible risks of money laundering during the provision of Services and working with you allows us to take appropriate measures to control and reduce these risks. We will assess the degree of risk of money laundering using a risk-based approach.

We use a combination of publicly available information, screening by third party security providers, and internal audits of transactions (identification of duplicate invoices, request of additional proof of identity of the Account holder, etc.) to identify and report suspicious activities.

  1. Permission for us to process your personal information

To provide services under the Agreement we need to collect information about you. By entering into the Agreement you are giving us permission to gather process and store your personal information for the purpose of providing our Services to you.

All personal information is collected, processed, and held in accordance with the provisions of EU Regulation 2016/679 General Data Protection Regulation ("GDPR") and Your rights under the GDPR.

For complete details of our collection, processing, storage, and retention of personal data including, but not limited to, the purposes for which personal data is used, the legal basis or bases for using it, details of your rights and how to exercise them, and personal data sharing (where applicable), please refer to our Privacy Policy available from www.zapptax.com or within the App.

You can withdraw your permission by closing your account, which will end the agreement between you and us. If you do this, we'll stop using your information for the purpose of providing our services, but we may need to keep your information for other legal reasons.

  1. Our intellectual property

We own all the intellectual property in our products (for example, the content in our app and on our website, our logo and designs). You must not use our intellectual property as your own, except to enjoy our products. You also must not reverse-engineer any of our products (that is, reproduce them after a detailed examination of their construction or composition).

  1. How to make a complaint

If you're unhappy with our service, we'll try to put things right.

We always do our best, but we realise that things sometimes go wrong. If you have a complaint, please contact us through the App, by email to [email protected] or by calling us at +44 207 04 82 473.

We can usually settle matters quickly through the App.

We also welcome any feedback, positive or less positive.

  1. Signatures and consent

This Agreement is digitally signed and dated by you and automatically thereafter digitally countersigned and dated on behalf of ZappTax when you press the "AGREE" button after registering to the App.

  1. Some legal bits and pieces

Our contract with you. Only you and we have any rights under the agreement. The agreement is personal to you and you cannot transfer any rights or obligations under it to anyone else.

Our right to transfer. We will only transfer any of your and our rights or obligations under the agreement if we reasonably think that this won't have a significant negative effect on your rights under these terms and conditions or we need to do so to keep to any legal or regulatory requirement. When we transfer rights and obligations, we call this 'novation'. When we only transfer rights, we call this 'assignment'. We will inform you any transfer in writing.

We can change these terms. We'll only change these terms and conditions for the following reasons:

  1. if we think it will make them easier to understand or more helpful to you;
  1. to reflect the way our business is run, particularly if the change is needed because of a change in the way any technology is provided;
  1. to reflect legal or regulatory requirements that apply to us;
  1. to reflect changes in the cost of running our business; or
  1. because we are changing or introducing new services or products that affect our existing services or products covered by these terms and conditions.

English law applies. The laws of England and Wales apply to these terms and conditions.

If a court finds part of this Agreement illegal, the rest will continue in force. Each of the paragraphs of this Agreement operates separately. If any court or relevant authority decides that any of them are unlawful, the remaining paragraphs will remain in full force and effect.

This Agreement supersedes any other previous agreements. This Agreement supersedes and extinguishes all previous agreements between you and ZappTax, whether written or oral, relating to its subject matter.

Our right to enforce the Agreement. If you have broken the agreement between you and us and we don't enforce our rights, or we delay in enforcing them, this will not prevent us from enforcing those or any other rights at a later date.

Taking legal actions against us. If you want to take legal action against us in the courts, only the courts of England and Wales can deal with any matter relating to these terms and conditions.