Value Added Tax (VAT) Policy

1. Introduction

As a responsible hosting service provider, we are committed to full compliance with all applicable tax laws and regulations. In accordance with the European Union (EU) Value Added Tax (VAT) directives and national laws, our legal entity is VAT-registered and will apply VAT to all taxable supplies. This policy outlines the rationale for VAT application, the circumstances under which VAT is applied, refund provisions, and our commitment to legislative compliance.

2. Rationale for VAT Application

VAT is a consumption tax levied on the sale of goods and services within the EU. As a VAT-registered business, we are legally obligated to charge VAT on all taxable supplies to customers, ensuring that tax is collected and remitted appropriately to the tax authorities. This practice aligns with the EU's taxation principles, ensuring a fair and transparent tax system.

3. Application of VAT

3.1. Business-to-Business (B2B) Transactions

• EU Customers: When supplying services to VAT-registered businesses within the EU, VAT is generally not charged, provided a valid VAT number is supplied by the customer. The reverse-charge mechanism applies, making the customer responsible for reporting the VAT.
• Non-EU Customers: Services provided to businesses outside the EU are typically outside the scope of EU VAT and, therefore, not subject to VAT.

3.2. Business-to-Consumer (B2C) Transactions

• EU Customers: For non-business customers within the EU, VAT is charged at the rate applicable in the customer's country of residence.
• Non-EU Customers: Services supplied to consumers outside the EU are generally not subject to EU VAT.

These applications are in accordance with the EU VAT Directive, particularly Council Directive 2006/112/EC, which governs the common system of VAT within the EU.

4. VAT Rates

The applicable VAT rate depends on the customer's location. Below is a table of standard VAT rates by EU member state:

Note: VAT rates are subject to change. For the most current rates, refer to the official EU taxation website or consult with a tax professional.

5. Refunds and VAT

Our Refund Policy is designed to comply with EU VAT legislation:

• Refund Requests: Customers may request refunds in accordance with our standard refund policy.
• VAT on Refunds: When a refund is issued, the corresponding VAT amount will also be refunded. This ensures that both the service cost and the tax collected are returned to the customer.
• Documentation: All refunds will be documented with credit notes or equivalent documents, as required by Council Directive 2006/112/EC, ensuring transparency and compliance with EU VAT regulations.

6. Commitment to Compliance

We are dedicated to maintaining compliance with all applicable VAT laws and regulations. This includes:

• Regular Updates: Monitoring changes in VAT legislation to ensure our practices remain compliant.
• Accurate Charging: Applying the correct VAT rates based on the customer's location and status.
• Transparent Communication: Providing clear information to our customers regarding VAT charges on invoices and receipts.

By adhering to these principles, we aim to provide a transparent and lawful service to all our customers, upholding the integrity of our operations within the EU market.