We, easy2taxfree GmbH, Lindengasse 56/18-19, 1070 Vienna, Austria (hereinafter “easy2tax“ or “we”), work as an intermediate between a retailer located in Austria and the customer (hereinafter the “Customer“ or “you”) in order to simplify and digitalize tax free shopping. easy2tax provides assistance in arranging the VAT refund process for the Customer using a tax refund form (hereinafter “E2T Voucher”) either in physical form or in digital form via one of the easy2tax mobile Apps or easy2tax web Apps (together “E2T App”).
- Validity of these Terms:These terms and conditions (“Terms”) apply to (i) any use of an E2T App by the Customer and (ii) all tax refund services provided by easy2tax to Customer, whether ordered by way of a E2T Voucher or through an E2T App.
- Retailer Network: Customer may solicit the services of easy2tax for purchases made at any retailer located in the Republic of Austria who is part of our retailer network (hereinafter a “Retailer”). The selection of Retailers and continuation of their status in our network is within the sole discretion of easy2tax. Customer shall not be entitled to demand tax refund services for any specific Retailer.
- Tax Refund Process: When purchasing good(s) eligible for tax free shopping at one of our Retailers, the Customer should receive an invoice for the goods purchased from the Retailer. Payments are made including the Value Added Tax (Mehrwertsteuer) applicable under Austrian law (hereinafter “VAT”). Under certain conditions defined by Austrian law, Customer may claim a refund for such VAT paid. Customer may solicit the services of easy2tax to assist in the VAT refund process in two ways:
- Physical Process: Customer is handed out (i) a physical E2T Voucher, and (ii) a prepaid envelope by the Retailer.
- Digital Process: At Retailers participating in the digital process of easy2tax, Customers who have created an account in an E2T App may scan their personalized Q.R.-Code at the Retailer and thus create a digital E2T Voucher, which will then be saved in an E2T App. Customer may from here on use this digital E2T Voucher through an E2T App or alternatively ask the Retailer to print the digitally created E2T Voucher.
Customer is responsible for subsequently collecting the required formal approval by the local competent customs authority on the physical or digital E2T Voucher (hereinafter the “Stamp”) before departure Austria (if leaving Austria by plane) or at the respective EU border (if leaving Austria by car or train) and within the timeframe prescribed by law for a VAT refund (3 (three) months of the purchase date of the goods concerned under current applicable law).
- Customer Obligations to obtain VAT refund approval (“Stamp”): It is in the Customer’s sole responsibility
- to determine that any goods purchase are eligible for a VAT refund, and
- to obtain the required approval by the competent tax authority in the form of a physical or digital Stamp.
easy2tax or the Retailer do not provide any undertakings that goods are eligible for VAT refund or that a Stamp may be obtained, and easy2tax or the Retailer cannot be held liable for unsuccessful refund applications. Note that under applicable law, there may be a minimum purchase price to apply for a VAT refund. The Stamp must be obtained before departure from Austria/the European Union. To do so, Customer will have to present to the tax authority (i) the purchased good(s), (ii) the original invoice corresponding to the good(s) purchased, as well as (iii) the completed E2T Voucher. It is the Customer’s obligation to ensure that every mandatory field on the E2T Voucher is completed correctly and by best knowledge. The E2T Voucher has to match the invoice corresponding to the good(s) purchased that will be exported out of the EU. Insufficient and/or false information regarding price, good(s), the Retailer store or the applicable VAT may lead to a denial of refund. Moreover, the good(s) purchased must still be in its original packaging; if the good(s) purchased have been wholly or partly used in Austria before departure, VAT refund may be denied.
Please note: no Stamp = no refund.
- Paynet Option: In cooperation with certain Retailers, easy2tax may also offer purchases under the “Paynet” option. Whether or not the Paynet option is available is indicated at the venue of the respective Retailers. Under the Paynet option, the Tax Refund Process is structured as set forth herein, with the following deviations:
- Customer will only be billed the net purchase price plus the applicable Service Fee (see section 10. below);
- The Refund Amount (= VAT minus Service Fee) will not be billed, but will only be held through a pre-authorisation for up to 30 days on the Customer’s credit or debit card account (“Hold Amount”);
- Customer remains responsible to complete the E2T Voucher and obtain a Stamp (see section 4. above) and physically mail the complete E2T Voucher to easy2tax or upload it through the E2T App (see section 6. below), but must do so within 28 days from the purchase date. Should the complete E2T Voucher not be transmitted to easy2tax within this timeframe, the Hold Amount will be finally deducted from Customer’s credit or debit card account, plus applicable handling charges.
Customers using the Paynet option provide their consent and authorize the Retailer to pre-authorize and block the Hold Amount on Customer’s credit or debit card account for up to 30 days. Once easy2tax has verified that the E2T Voucher is received on time and complete, the pre-authorisation of the Hold Amount will be cancelled.
- Customer Obligations vis-à-vis easy2tax: The Customer is solely responsible for sending the E2T Voucher to easy2tax, either via physical mail or through an E2T App. For physical mailings, the Customer may use the prepaid envelope supplied by easy2tax through a Retailer or any other postal service (in case of using an envelope not provided by easy2tax, the Customer bears the costs of the postal service). easy2tax is not responsible and cannot be held liable if the E2T Voucher is lost or for whatever other reason is not received by easy2tax, or if it is not completed correctly. It is the Customer’s sole responsibility to ensure the correct completion as well as the correct posting of the E2T Voucher. In case of any dispute, it is the Customers responsibility to provide proof of delivery of the E2T Voucher to easy2tax.
- Exclusive Use: The E2T Voucher and all resulting rights are the sole property of easy2taxfree GmbH and can only be refunded by easy2tax or authorized partner companies. Customer may not use the E2T Voucher in order to obtain a VAT refund through any other intermediate or source. easy2tax will refuse the processing of a E2T Voucher if Customer has applied for a VAT refund through another channel for the same good(s) purchased, or if easy2tax has reasonable grounds to suspect so.
- No E-Mail: The E2T Voucher may only be sent to easy2tax through physical mail or through an E2T App. Other digital methods of sending the E2T Voucher, e.g. via e-mail, cannot be accepted due to current legislation.
- Grounds for Rejection: The processing of a E2T Voucher may be rejected by easy2tax if
- the E2T Voucher is not completed correctly;
- the Customer is not entitled to refund according to tax authorities;
- any illegal activity (e.g. fraud) on behalf of the Customer is suspected;
- the good(s) purchased have been wholly or partly been used in Austria prior to export/prior to Customer’s departure;
- easy2tax has reasonable grounds to suspect that the good(s) purchased are fake or counterfeited; or
- the Retailer where the respective good(s) were purchased has breached its agreement with easy2tax.
In case of rejection based on the last bullet point above (breach of contract by Retailer), easy2tax will notify Customer of this fact without delay as soon as these circumstances become apparent, but in no way later than 120 days from Customer’s sending of the E2T Voucher to easy2tax. Either party may in such case rescind from the Contract.
- Service Fees: easy2tax charges a fee for its services hereunder (the “Service Fee“). The final refund amount paid by easy2tax to Customer (the “Refund Amount”) varies according to the price of the good(s), the VAT charged and the currency in which the VAT is refunded. This means: Refund Amount = VAT – Service Fee. easy2tax will receive payment of the VAT amount paid by Customer from the respective Retailer and deduct the applicable Service Fee from the VAT amount received before forwarding the Refund Amount to Customer. The Service Fee lies in the range of 0,67 % (zero point sixty seven percent) to 5,67 % (five point sixty seven percent) of the invoice amount and is calculated depending on the amount of the invoice. The applicable Refund Amount for each purchase of goods is shown on the E2T Voucher.
- Binding Engagement and Authorisation: By signing the physical or digital E2TVoucher, the Customer acknowledges that easy2tax receives payment of the VAT amount from the Retailer to a bank account or other payment services account (e.g. Paypal, WeChat, AliPay, credit card) specified by E2T, and explicitly agrees and authorizes easy2tax to (i) deduct the Service Fee from the VAT amount, and (ii) refund the Refund Amount to the Customer’s bank account or other payment services account (e.g. Paypal, WeChat, AliPay, credit card) as stated on the E2T Voucher.
- Declaration of Customer: By signing physical or digital E2T Voucher, the Customer declares that they are not a resident of the EU and that they will finally export all goods listed on this form outside of the EU.
- Independent Entity: E2T is separate from retailer and cannot be held accountable for any statements retailer may make. Any statements made by a Retailer are not binding for easy2tax. Any legal or quality defects with regard to the good(s) purchased must be resolved between Customer and Retailer. Any applicable rights of Customer under Austrian law, as a consumer or otherwise, in relation to the good(s) purchased remain unaffected by these Terms.
- Exchange Rates: easy2tax does not guarantee a fixed foreign exchange rate (“FX”). All payments will be made from a bank account or other payment services account (e.g. Paypal, WeChat, AliPay, credit card) of easy2tax located within the European Union or the United Kingdom or other location which would offer a more beneficial XR to Customer. Customer will not be charged with any bank transfer fees, unless easy2tax explicitly advises Customer of such charges. However, all FX-fluctuations and conversion fees due to the Customer’s bank account being located in another country are solely subject to the risk of the Customer. The Customer accepts the FX-rate at the date of the Refund Amount is being processed by easy2tax, always provided easy2tax makes such payment no later than 120 days from receipt of the E2T Voucher by easy2tax, unless easy2tax has reasonable grounds for withholding payment.
- Limited Warranty: easy2tax warrants that it will use its best efforts to process all filings of Customers for a VAT refund in accordance with these Terms. No further warranties or guarantees are provided.
Please note in particular:
- easy2tax does not represent or warrant that an E2T App will be available at all times, or that it and the necessary hardware and software will be completely free from errors.
- easy2tax cannot monitor and does not represent or warrant that the transmission of data by the Customer, in particular via the internet and telecommunication networks, is not tracked, recorded or distorted by third parties.
- easy2tax does not make any representations or warranties with respect to external links, banners or other information and marketing offers that may be made accessible to the Customer through an E2T App.
- Limitation of Liability: easy2tax shall be liable as currently provided by law, regardless of the statutory basis of such liability (precontractual, contractual, tort) only if easy2tax has caused certain damage willfully or with gross negligence. In the event of slight negligence, (i) easy2tax shall not be liable to other businesses and (ii) shall be liable to consumers only for personal damages. easy2tax shall not be liable to businesses for indirect or consequential damages, mere pecuniary losses, lost profits or damages resulting from claims of third parties.
- Changes to these Terms: easy2tax reserves the right to amend these Terms from time to time for a number of reasons including, without limitation, for commercial reasons, to comply with applicable law or regulations, or for Customer service-reasons. At any time, the then-current version of these Terms will be available for viewing on the easy2tax Website.
- Severability: In the event that individual provisions of these Terms shall be or become invalid, all other terms and conditions shall remain in full force and effect.
- Right of withdrawal: Customer has the right to withdraw from engaging easy2tax for tax refund services pursuant to Austrian law (Fernabsatzgesetz). This right must be exercised within 14 days from engaging easy2tax, i.e. from the date Customer signs an E2T Voucher or sends it to easy2tax via an E2T App. The withdrawal must be declared in writing to
- via physical mail to easy2taxfree GmbH, Lindengasse 56/18-19, 1070 Vienna, Austria
- or via E-Mail to the following address: [email protected].
To exercise your right of withdrawal, you may use our Withdrawal Form, which can be found under the following link: Withdrawal Form. Further information on the right of withdrawal may be found under this link.
No right of withdrawal exists if Customer expressly has expressly renounced to their right of withdrawal and engaged easy2tax to begin with the performance of its services immediately after sending the E2T Voucher, by ticking the respective the separate-checkbox upon signing the E2T Voucher.
- Governing Law and Jurisdiction: These Terms and all contractual relations and litigation between Customer and easy2tax shall be governed by Austrian law, excluding the conflict of law-provisions of the United Nations Convention on Contracts for the International Sale of Goods. The parties agree to submit all claims under these Terms and all contractual relations to the exclusive jurisdiction of the competent court at 1010 Vienna, Austria.
- Alternative Dispute Resolution for Consumers: Alternatively, in accordance with para. 19 of the Austrian Alternative Dispute Settlement Act and Article 14 of Regulation (EU) No. 524/2013, an alternative dispute resolution can be carried out for disputes arising from paid contracts between easy2tax and Customers who are consumers. Such an alternative dispute resolution may be initiated by any party via an online procedure, which you can find on the homepage of the European Commission at http://ec.europa.eu/odr. If you would like to bring a matter to our attention, please contact us at [email protected].