EUify iOSS B.V. VAT Reporting Terms

V.1.1
 

These Terms for EUify iOSS B.V. VAT Reporting, govern Client’s purchase and use of EUify iOSS VAT Reporting and related Services. These VAT Terms are in addition to and incorporate by reference the EUify iOSS General Terms and Conditions available at www.euify.eu (the “General Terms”). Any capitalized terms used and not defined in these VAT Terms have the meaning given in the Terms.


1. Definitions

“EUify iOSS Fiscal Representation” means the Service whereby EUify iOSS B.V. acts as Client's fiscal representative in The Netherlands.
 

“EUify IOSS Intermediary” means the Service where EUify iOSS B.V. or its Affiliate established in The Netherlands is appointed by a Client carrying out distance sales of goods imported into the European Union from third territories or third countries as the person liable for payment of VAT and for fulfilling certain other obligations in the name of and on behalf of Client under the IOSS (‘Import One-Stop Shop’) scheme.
 

“Login Credentials” means log-in credentials for a Filing Entity’s account with the online portal of The Netherlands Tax Authorities.
 

“Client Filing Approval Deadline” means the deadline by which Client must review and request adjustment of a draft filing prepared by EUify iOSS B.V., as specified in the Filing Calendar. The document will be deemed approved by Client as of the Filing Approval Deadline, and Client authorizes the document to be filed or submitted.
 

"Filing Calendar” means the dates and deadlines relating to the performance of the applicable Service that EUify iOSS B.V. makes available to Client through the Service, in the Documentation or otherwise. The Filing Calendar for EUify VAT Reporting includes, for example, the date by which VAT Data must be received from Client, the Filing Approval Deadline, the filing date for the VAT Return, and the due date for the VAT payment associated with the VAT Return.
 

"Filing Entity” means the entity on whose behalf Client requests that EUify iOSS B.V provides the applicable Service.
 

"Filing Information” means all requisite information for the performance of the Filing Service with The Netherlands Tax Authorities.
 

"The Netherlands Tax Authorities (Belastingdienst)” means the taxing jurisdiction of The Netherlands, for which Client requests EUify iOSS B.V. to provide the applicable Service.
 

“EUify VAT Reporting” means EUify iOSS’s Service for preparation and filing of VAT returns and, as applicable, notice management related thereto.
 

“EUify iOSS Registration” means EUify iOSS’s Service for registering or de-registering Filing Entities with The Netherlands Tax Authorities or transferring the role of VAT Agent.

“VAT Return” means a Standard VAT Return or a Non-Standard VAT Return.
 

“Non-Standard VAT Return” means (i) a form that is not offered by EUify iOSS B.V. as a Standard VAT Return; or (ii) a Standard VAT Return that requires non-standard modifications.

“Registration” is the process of registering a Filing Entity with The Netherlands Tax Authorities in order to report and pay VAT.
 

“Standard VAT Return” means (i) a standard VAT return; (ii) a VAT return available under a special scheme or arrangement as provided for under the VAT Directive (both Chapters 6 and 7 of Title XII); or (iii) a Supplementary Filing required with a standard VAT return.
 

“Supplementary Filing” means Intrastat, European Sales Listing, or other forms required by a Netherlands Tax Authorities.
 

“VAT Agent” means a person or entity authorized to prepare and file online VAT returns or perform related duties as prescribed by Applicable Laws in The Netherlands.
 

“VAT Data” means all the Client Data necessary to properly complete the applicable VAT Return.
 

“VAT Registration Number” means a unique number provided by the tax authority in the applicable Netherlands Tax Authorities for use by a Filing Entity.
 

2. The Services.

a. Client’s Account Setup. Client shall promptly provide EUify iOSS B.V. with all information requested by EUify iOSS B.V. to begin providing VAT Reporting (and, if applicable, the additional Services described in Section 2(e) below), including (i) the Filing Information, (ii) copies of previous filings with the Netherlands Tax Authorities; (iii) completed power(s) of attorney for each Filing Entity as described in Section 2(c)(vii) below; and (iv) such other information as EUify iOSS B.V. reasonably requests to provide the Service. Client shall provide such information through the method designated by EUify iOSS B.V. When applicable, Client authorizes EUify iOSS B.V. to access Client’s accounts with the Netherlands Tax Authorities, using Client’s Login Credentials, for the purpose of providing the applicable Service.
 

b. VAT Registration Numbers. If Client has a VAT Registration Number for a Filing Entity with The Netherlands Tax Authorities, Client shall appoint EUify iOSS B.V. as VAT Agent for the Filing Entity with that VAT Registration Number. If a new VAT Registration Number is required for a Filing Entity, Client shall (i) obtain the new VAT Registration Number for such Filing Entity in the applicable Netherlands Tax Authorities and appoint EUify iOSS as VAT Agent, or (ii) purchase VAT Registration.
 

c. Client Obligations.
 

i. VAT Requirements: Accurate Information. Client is solely responsible for determining Client’s VAT-related requirements and providing and maintaining accurate, complete, and current Filing Information and VAT Data. EUify iOSS has no obligation to audit, verify, correct, or maintain any Filing Information or VAT Data.

ii. Changes to Filing Information. Client shall review its Filing Information periodically and shall submit any changes to Filing Information to EUify iOSS by the date specified in the applicable Filing Calendar. Any changes received after the date specified in the Filing Calendar will be implemented and become effective in a subsequent month.
 

iii. Prior Compliance. Client is solely responsible for ensuring that it is compliant with respect to all required filings with The Netherlands and other tax authorities, including VAT returns attributable to filing periods prior to the date that EUify iOSS B.V. begins filing VAT Returns under VAT Reporting. Client may request that EUify iOSS B.V. prepare or correct VAT returns and other required filings for prior periods as described in Section 2(e)(ii) below (VAT Back Filing (Retrospective) and Corrective Filing Services).
 

iv. VAT Data. Client shall transmit to EUify iOSS B.V. all VAT Data for each of Client’s VAT Returns, by the deadline specified in the Filing Calendar, in the format and through the method reasonably designated by EUify iOSS B.V. If accurate and complete VAT Data is provided late, if VAT Data is not in the form and frequency specified by EUify iOSS B.V., or if Client fails to timely provide additional information requested by EUify iOSS B.V. to clarify the Filing Information or VAT Data provided by Client, EUify iOSS B.V. may charge for any excess preparation time or data transformation services as provided in Section 5(c)(v), the VAT Return may not be prepared or filed on time, and Client or the Filing Entity may incur additional charges or penalties. EUify iOSS B.V. has no obligation to prompt or remind Client to timely provide or clarify VAT Data or Filing Information.
 

v. VAT Return Approval. Client shall review and, if applicable, request adjustment to each draft VAT Return prepared by EUify iOSS B.V. pursuant to Section 2(d)(i) by the Filing Approval Deadline. Client’s VAT Return will be deemed approved by Client as of the Filing Approval Deadline, and Client authorizes its filing as an VAT Return. If accurate and complete VAT Data is not timely provided (as reasonably determined by EUify iOSS B.V.), EUify iOSS B.V. reserves the right to prepare a draft nil-transaction VAT Return (i.e., a return reporting no VAT obligations for the period) based on the available information and, if and as required by the applicable Netherlands Tax Authorities, to file such VAT Return. Any corrections or additions to an VAT Return (or, if required by the Netherlands Tax Authorities, a new VAT Return) required to be made based on changed or additional information provided by Client after the Return Approval Deadline will be made in a later period for an additional fee.


vi. VAT Payment. Client shall timely remit to The Netherlands Tax Authorities (or to the fiscal representative if applicable or, if agreed by EUify iOSS B.V., to EUify iOSS B.V.) sufficient funds to pay the VAT due for the applicable VAT Return (“VAT Funds”) prior to the deadline specified in the Filing Calendar for the applicable VAT Return. EUify iOSS B.V. will not provide any VAT Funds. Client shall defend, indemnify, and hold EUify iOSS B.V., its Affiliates and licensors, and its and their officers, directors, employees, representatives and agents harmless from any loss, cost, damage, liability or expense (including, but not limited to, reasonable attorneys’ fees) arising out of or related to Client’s failure to timely and correctly remit sufficient VAT Funds.


vii. Power of Attorney. Client shall execute a limited power of attorney for each Filing Entity, in the form requested by EUify iOSS B.V., for purposes of providing the applicable Service. As reasonably requested by EUify iOSS B.V., Client shall execute a new power of attorney. Upon termination of EUify iOSS B.V.’s provision of the applicable Service with no balance due, EUify iOSS B.V. will cease to use any power or authority granted by a Client power of attorney.


viii. Background Check. Client will provide all information requested by EUify iOSS B.V. (or, if applicable, a third-party subcontractor engaged by EUify iOSS B.V. for this purpose (a “Screener”)) regarding Client’s legal existence, equity owners and other affiliated persons, and otherwise related to its operations or circumstances, to conduct “know your Client,” anti-money laundering, Client suitability, tax information exchange requirements or related checks or inquiries based on EUify iOSS B.V.’s legal and regulatory obligations or commercial considerations (“Background Screen”). Client expressly authorizes all such activities and will provide additional information and cooperate with EUify iOSS B.V. or the Screener in connection with the Background Screen. If Client provides any information related to its Background Screen directly to the Screener, Client expressly authorizes EUify iOSS B.V. to receive, obtain copies of, transmit to its Affiliates and third parties for processing, and use such information and data from the Screener and any analyses, conclusions or assessments made by the Screener in connection with such Background Screen as EUify iOSS determines to be appropriate. EUify iOSS may, in its discretion, elect not to provide Client with, or terminate, VAT Reporting and related Services due to the results of the Background Screen or Client’s failure to timely provide the information requested by EUify iOSS or the Screener for the Background Screen; provided that, if EUify iOSS B.V. elects not to provide or terminates Services under this Section 2(c)(viii) other than for failure to provide documentation required for the Background Screen, EUify iOSS B.V. will refund any prepaid unused fees related to such Services. At any time, in EUify iOSS’s discretion, and without notice to Client, EUify iOSS B.V. may report any information related to Client’s use of the Services or its Background Screen process (including without limitation Client Data and Personal Information) to a regulator, law enforcement agency, or government department or unit in any Netherlands Tax Authorities, in each case as EUify iOSS B.V. determines to be appropriate and in accordance with Applicable Laws.


d. EUify iOSS B.V. Obligations.

i. VAT Returns. Using the VAT Data and each Filing Entity’s VAT Registration Number and other Filing Information, EUify iOSS B.V. shall prepare a draft VAT Return and provide it to Client. In addition, EUify iOSS B.V. shall provide Client with a payment memo documenting the VAT amounts due to The Netherlands Tax Authorities for the VAT Return. An approved VAT Return (without tax payment) will be filed in the applicable Netherlands Tax Authorities, provided that Client timely transmits to EUify iOSS B.V. all VAT Data and Filing Information and the VAT Return is approved (or deemed approved) before or on the Return Approval Deadline. EUify iOSS B.V. reserves the right to prepare a draft (and, if and as required by the applicable Netherlands Tax Authorities, file) a nil return as provided in Section 2(c)(v). For Netherlands Tax Authorities in which filings are made through the taxing authority’s online portal, EUify iOSS B.V. has no liability for a filing being delayed because the portal is not accessible at the time of the filing, for example due to technical difficulties with the portal, internet outages outside of EUify iOSS’ reasonable control, or missing or incorrect Login Credentials provided by Client or the Filing Entity.


ii. Ongoing Representation Services. EUify iOSS B.V. shall serve as the appointed VAT Agent for the Filing Entities with the Netherlands Tax Authoritiess and shall receive, forward and, for an additional fee, handle basic and regular tax correspondence as described in Section 3 (Notice Management). This representation does not include fiscal representation (unless Client purchases EUify iOSS B.V. Fiscal Representation for the applicable Netherlands Tax Authorities) or audit defence.
 

e. Additional Services
 

i. VAT Registration. If Client requests, EUify iOSS B.V. will provide VAT Registration. As promptly as possible after the Effective Date of VAT Registration, Client shall provide the Filing Entities’ Login Credentials (if applicable), copies of certificates of incorporation or articles of organization for the Filing Entities, and all other information requested by EUify iOSS, including, for example, a completed EUify iOSS B.V. registration questionnaire. EUify iOSS B.V. will confirm filing requirements with Client, check that Client has provided the required responses and documents, and submit the application for registration, de-registration or change of VAT Agent to the applicable Netherlands Tax Authorities. For the avoidance of doubt, Registration under VAT Registration includes only the one-time Registration effort and does not include any maintenance of registrations, fiscal representation registrations (unless Client purchases EUify iOSS B.V. Fiscal Representation for the applicable Netherlands Tax Authorities), EORI applications, VAT deferment or similar schemes, any negotiations with tax authorities, or preparation or filing of any back filings or corrective filings.
 

ii. VAT Back Filing (Retrospective) and Corrective Filings Service. If Client requests, EUify iOSS B.V. will prepare (or correct) and file VAT Returns in Netherlands Tax Authoritiess for prior reporting periods, as specified in an Order Document.
 

iii. EUify iOSS B.V. Fiscal Representation. If Client requests, EUify iOSS may provide EUify iOSS Fiscal Representation to Client in Netherlands Tax Authoritiess selected by Client. Client's use of EUify iOSS Fiscal Representation is subject to the Supplemental Terms available at https://www.euifyioss.eu.
 

iv. Fiscal Representation Offered Through an EUify iOSS B.V. Partner. If Client requests (or if EUify iOSS B.V. elects not to provide EUify iOSS B.V. Fiscal Representation to Client), EUify iOSS B.V. may arrange for the provision by one or more third parties of fiscal representation services in connection with the VAT Returns prepared using VAT Reporting. In such case, Client will provide EUify iOSS B.V. or the third party with an executed third-party power of attorney and, if requested, appointment letter or other documentation or agreements required for the third party to provide the fiscal representation services to Client in the applicable Netherlands Tax Authorities. EUify iOSS B.V. will co-ordinate the partner’s fiscal representation services on Client’s behalf in connection with the VAT Returns. Notwithstanding anything to the contrary in the Agreement, Client and such third party, and not EUify iOSS, shall be responsible for such fiscal representation and such fiscal representation services will be provided under the third party’s terms, not under the Agreement.
 

v. EUify iOSS B.V. IOSS Intermediary. If Client requests, EUify iOSS B.V. may provide EUify iOSS B.V. IOSS Intermediary to Client. Client's use of EUify iOSS B.V. IOSS Intermediary is subject to the Supplemental Terms available at www.euifyioss.eu.


vi. IOSS Intermediary Offered Through an EUify iOSS B.V. Partner. If Client requests (or if EUify iOSS B.V. elects not to provide EUify iOSS B.V. IOSS Intermediary to Client), EUify iOSS B.V. may arrange for the provision by one or more third parties of IOSS intermediary services in connection with the VAT Returns prepared using VAT Reporting. In such case, Client will provide EUify iOSS B.V. or the third party with an executed third-party power of attorney and, if requested, appointment letter or other documentation or agreements required for the third party to provide the IOSS intermediary services to Client. EUify iOSS B.V. will co-ordinate the partner’s IOSS intermediary services on Client’s behalf in connection with the VAT Returns. Notwithstanding anything to the contrary in the Agreement, Client and such third party, and not EUify iOSS, shall be responsible for such IOSS intermediary and such IOSS intermediary services will be provided under the third party’s terms, not under the Agreement.

3. Notice Management.

a. EUify iOSS B.V. and Client will request that Netherlands Tax Authorities send correspondence relating to Client’s VAT Returns (each such correspondence, a “Notice”) to Client. If EUify iOSS B.V. receives a Notice, EUify iOSS B.V. will forward it to Client. If Client receives a Notice, Client shall promptly, and no later than 5 business days after receipt of the Notice (or such earlier deadline specified in Section 3(b), if applicable), deliver such Notice to EUify iOSS B.V. by email or through such other method designated by EUify iOSS. Except as provided in this Section 3, however, EUify iOSS B.V. is not responsible for managing or responding to Notices, even if delivered to EUify iOSS B.V. by Client.
 

b. If Client requests that EUify iOSS B.V. assist Client in assessing or responding to a Notice, EUify iOSS B.V. will assist Client in responding for the fees set forth in Section 5(c)(iii) (Additional Fees/Notices), provided that EUify iOSS B.V. receives Client’s request for assistance (together with a copy of the Notice, if Client has not already provided it to EUify iOSS) sufficiently in advance of the response deadline for the Notice established by the Netherlands Tax Authorities, as follows: (i) if the response deadline for the Notice is within 7 days after the date of Client’s request, then Client’s request must be made at least 4 business days before the response deadline; (ii) if the response deadline is between 7 and 14 days after the date of Client’s request, then Client’s request must be made at least 6 business days before the response deadline; and (iii) if the response deadline is more than 14 days after the date of Client’s request, then Client’s request must be made at least 8 business days before the response deadline. If Client so engages EUify iOSS B.V. to assist Client in assessing or responding to a Notice, Client shall provide timely responses to EUify iOSS’s requests for information relating to the Notice (including, without limitation, about Client’s remittance of VAT Funds) and otherwise provide assistance as requested by EUify iOSS B.V. in responding to the Notice. If Client fails to request assistance to respond to the Notice in accordance with the deadlines above, EUify iOSS B.V. will not be responsible for managing or responding to the Notice. If EUify iOSS B.V. agrees to assist Client in responding to a Notice for which Client did not timely request assistance, or if Client timely requests assistance but fails to timely respond to EUify iOSS’s requests for information relating to the Notice, the response to the Notice may be delayed and Client or the Filing Entity may incur additional charges and penalties from the Netherlands Tax Authorities.
 

c. In no event does notice management include audit defence services.
 

4. Fees.
Client shall pay all fees and expenses for the applicable Service specified in each Order Document or as otherwise described herein. Service fees are subject to annual increases as provided in the Terms.
 

i. Standard VAT Returns. Fees for Standard VAT Returns are based on the VAT Filing Information and the quoted number of Standard VAT Returns. The estimated preparation time per Standard VAT Return is specified in the Order Document. Returns for certain countries and certain Standard VAT Returns (such as annual returns) take longer to prepare. If a Standard VAT Return takes longer to prepare for any reason other than EUify iOSS B.V.’s failure to perform under this Agreement, EUify iOSS B.V. may, in EUify iOSS’s sole discretion, bill on an hourly-rate basis (in 0.25-hour increments) for the excess preparation time, at the hourly rate specified in the Order Document.
 

ii. Non-Standard VAT Returns. Fees for Non-Standard VAT Returns are billed on an hourly-rate basis (in 0.25-hour increments), at the hourly rate specified in the Order Document. There is a 0.25-hour minimum per Non-Standard VAT Return.
 

c. Additional Fees.
 

i. VAT Registration. For each Registration or de-Registration of a Filing Entity or transfer of the role of VAT Agent, Client shall pay the fee specified in the Order Document. Notwithstanding anything to the contrary in the Order Document, EUify iOSS B.V. may require the applicable fees for this Service to be paid in full before beginning work. In any event, Client shall provide EUify iOSS B.V. with the information requested by EUify iOSS B.V. for the Service as set forth in these VAT Terms.
 

ii. VAT Back Filing and Corrective Filings Service. For each back filing or corrective filing, Client shall pay the fee specified in the Order Document. Notwithstanding anything to the contrary in the Order Document, EUify iOSS B.V. may require the applicable fees for this Service to be paid in full before beginning work. In any event, Client shall provide EUify iOSS B.V. with the information requested by EUify iOSS B.V. for the Service as set forth in these VAT Terms.
 

iii. Notices. For reviewing and summarizing a Notice that relates to a penalty, EUify iOSS B.V. will charge on an hourly-rate basis (with a 0.5-hour minimum), at the hourly rate specified in the Order Document, except to the extent included as part of Client’s service tier. If Client requests EUify iOSS’s assistance with assessing and/or responding to a Notice, EUify iOSS’s time will be charged on an hourly-rate basis (in 0.25-hour increments) at the hourly rate specified in the Order Document.
 

iv. Other Filings and Support Services. Some country-specific support tasks or filings, such as data storage, EORI or VIES registrations, VAT deferment filings, and provision of additional information or certificates required by certain countries, are charged on a fixed-fee basis, and Client shall pay the fee specified in the Order Document. Other services, such as audit support, changing Client’s details with a Netherlands Tax Authorities, and other support services, are charged on an hourly rate basis (in 0.25-hour increments) at the hourly rate specified in the Order Document.
 

v. Excessive Preparation Time; Data Transformation. If Client fails to timely provide accurate and complete Filing Information or VAT Data (including additional information requested by EUify iOSS B.V. to clarify the Filing Information or VAT Data), fails to provide VAT Data that meets EUify iOSS B.V.’s minimum transactional data requirements for the Service, or fails to fulfil any other obligation under these VAT Terms, or if Client requires a change to EUify iOSS B.V.’s standard process for the applicable Service, EUify iOSS B.V. may charge on an hourly-rate basis (in 0.25-hour increments) for any resulting additional time spent by EUify iOSS B.V. in providing the Service or in providing data transformation services, at the hourly rate specified in the Order Document.
 

d. Expenses. Client shall be responsible for translation fees, legal fees, courier fees, apostille costs, and any other reasonable costs and expenses EUify iOSS B.V. incurs when providing the Services.
 

5. VAT Guarantee.
EUify iOSS B.V. provides a guarantee of the timeliness of VAT Returns prepared and filed through VAT Reporting (the “VAT Guarantee”) under the following terms:


a. If Client receives a Notice of a late filing or a failure to file an VAT Return that results in liability for penalties or interest due solely to EUify iOSS’s failure to timely prepare and file an VAT Return it was obligated to file (an “EUify iOSS B.V. Error”), EUify iOSS B.V. will pay Client the lesser of either: (i) the amount of the penalties and interest that directly result from the EUify iOSS B.V. Error, as specified in the final assessment notice received from the applicable Netherlands Tax Authorities after all administrative appeals and abatement options elected by EUify iOSS B.V. are exhausted, or (ii) the amount of VAT Reporting fees paid by Client to EUify iOSS B.V. during the 365 days preceding the final assessment of penalties or interest for the EUify iOSS B.V. Error (calculated as described in subsection (c) below).


b. The following conditions apply to the VAT Guarantee:

i. Client must have met all of its obligations under these VAT Terms and the Terms, including providing and maintaining accurate, complete, and current Filing Information and VAT Data and timely paying VAT Reporting fees. To the extent that the EUify iOSS B.V. Error was caused by Client’s failure to perform any of the obligations in these VAT Terms or the Terms, the VAT Guarantee will not apply. For the avoidance of doubt, the VAT Guarantee does not apply to claims resulting from Client’s failure to timely submit VAT Funds due for a VAT Return.


ii. Client must not have requested adjustments to the draft VAT Return after the Return Approval Deadline.


iii. Client must promptly forward any Notices and relevant information from The Netherlands Tax Authorities within the deadlines for Notice management specified in Section 3(b).
 

iv. Client must assist EUify iOSS B.V. in challenging the Netherlands Tax Authorities’ findings if EUify iOSS B.V. deems it appropriate in EUify iOSS’s sole discretion.
 

v. Client must assist in any efforts by EUify iOSS B.V. to abate or reduce the amount of penalties or interest imposed by the Netherlands Tax Authorities.
 

c. For purposes of calculating the amount of VAT Reporting fees paid that are eligible for the VAT Guarantee payment, the amount will be the fees actually paid by Client to EUify iOSS B.V. for VAT Reporting in all Netherlands Tax Authorities, and the time period will be the 365 days preceding the final assessment of penalties or interest after all appeals and abatement options have been exhausted (e.g., in the case of a final assessment issued by a taxing authority on March 31, 2022, the period used in the calculation will be from April 1, 2021, to March 31, 2022). For clarity, the parties acknowledge that fees paid for VAT Reporting do not include any one-time fees.
 

d. If the Notice(s) or other circumstances related to the alleged EUify iOSS B.V. Error implicate other issues in addition to the alleged EUify iOSS B.V. Error, the amount to be paid by EUify iOSS B.V. under the VAT Guarantee will be the percentage of the final assessment amount equal to the percentage of the final assessment related to the alleged EUify iOSS B.V. Error.


e. EUify iOSS B.V. will make the VAT Guarantee payment within 30 days after the date that EUify iOSS B.V. receives the final assessment notice from the applicable Netherlands Tax Authorities, after all administrative appeals and abatement options elected by EUify iOSS B.V. are exhausted. EUify iOSS B.V. may also, in its sole discretion, make the payment at an earlier date, in which case Client’s obligations to continue to assist EUify iOSS B.V. in contesting the EUify iOSS B.V. Error will cease on the date of the payment.


f. Client must have a current VAT Reporting account in good standing when the claim is submitted to EUify iOSS B.V. to be eligible to receive payment under this VAT Guarantee.


6. Termination.

a. EUify iOSS B.V. Cancellation Option. If Client has not provided the Filing Information for its first Filing Entity within a reasonable time after the Effective Date (as determined by EUify iOSS B.V. in its reasonable discretion) or if Client does not pay the invoice for fees due under its initial Order Document for VAT Reporting within 15 days after its due date, EUify iOSS B.V. reserves the right to cancel Client’s VAT Reporting (and, if applicable, VAT Registration or EUify iOSS B.V. Fiscal Representation) by giving written notice to Client, and retain all prepaid fees for the cancelled Service.
 

b. EUify iOSS B.V. Termination Right. In addition to EUify iOSS’s cancellation and termination rights described elsewhere in these VAT Terms and the Terms if: (i) Client fails to adhere to the deadlines in the Filing Calendar for three or more months within a 12-month period; (ii) Client fails to provide Filing Information requested by EUify iOSS B.V. for VAT Registration or the Back Filings or Corrective Filings Service despite at least two requests from EUify iOSS; (iii) EUify iOSS B.V. cannot provide VAT Reporting in a particular Netherlands Tax Authorities (for example, if by doing so EUify iOSS B.V. would be treated as Client’s agent for tax types not supported by EUify iOSS); (iv) a power of attorney granted by Client to EUify iOSS B.V. or the applicable Affiliate of EUify iOSS B.V. terminates, or the applicable appointment of EUify iOSS B.V. or Affiliate of EUify iOSS B.V. is terminated for any reason; or (v) Client has purchased EUify iOSS B.V. Fiscal Representation and EUify iOSS B.V. terminates Client’s subscription to such Service, EUify iOSS B.V. may terminate the applicable Service immediately by giving written notice to Client. Client remains responsible for all accrued fees, and except in the case of (iii) or (v), EUify iOSS B.V. may retain all prepaid fees for the terminated Service.

Version 1.1 - 28-06-2021