Terms and Conditions of Use
1. Scope of Application
These Terms and Conditions shall govern the contractual relationship between Safety Tax Free GmbH (hereinafter referred to as the “Company”) and its customer (hereinafter referred to as the “Customer”; the Company and the Customer also jointly referred to as the “Parties” and each individually as the “Party”). Any services provided by the Company shall exclusively be subject to these Terms and Conditions.
2. Conclusion and Subject of the Contract
- By registration as a user of the Company’s mobile application (“App”) the Customer enters into a framework contract with the Company and becomes a partner of the VAT refund program offered by the Company.
- The services under this program are exclusively offered to natural persons domiciled outside the European Union who stay in Germany as a tourist or commuter only or exclusively for shopping purposes.
The services will only be offered with regard to the purchase of tangible, movable goods intended for the Customer’s private use which are exported to the Customer’s domicile country by the Customer in his private luggage and which are transported out of the European Union before the end of the third month following the month in which the purchase takes place (hereinafter referred to as the “Goods”).
- Subject to the requirements set out in these Terms and Conditions the Company offers to file an application for a refund of value added tax (hereinafter referred to as “VAT”) for the Goods purchased from the Company with the competent authorities and to forward the amount to be refunded to the Customer after deduction of the agreed handling fee as a purchase price reduction.
Upon registration as a user of the App, the Customer is required to provide personal data including but not limited to the scanned copy of its passport in order for the Company to check the Customer’s status as a non-resident of the European Union.
4. Conclusion of Contract with a Retailer
The Customer shall be authorized to enter into a contract on the purchase of Goods with a Retailer on behalf of the Company. The authorization shall be limited to the purchase of Goods in terms of Section II and to contracts with Retailers residing in the Federal Republic of Germany. Except for these restrictions the Customer shall be free to choose the Retailer and the Goods to be purchased.
The Customer shall reveal the fact that he acts as an authorized representative on behalf of the Company towards the Retailer.
5. Sales Contract between the Company and the Customer
Simultaneously with the purchase contract being concluded with the Retailer the Company shall resell the Goods to the Customer. The Goods shall be sold to the Customer at the same price at which they are purchased from the Retailer. The Customer shall be authorized to conclude such sales contract with himself on behalf of the Company. The Customer’s declaration to enter into the purchase contract with the Retailer on behalf of the Company shall imply its offer to purchase the Goods from the Company and the acceptance of that offer on behalf of the Company.
The sales contract between the Customer and the Company shall be subject to the condition that the purchase contract between the Company and the Retailer is validly concluded.
6. Payment of the Purchase Price to the Retailer
The Customer undertakes to fulfill the Company’s obligation to pay the purchase price to the Retailer. The Customer shall pay the full amount due under the purchase contract between the Retailer and the Company to the Retailer without delay. However, the Customer shall verify that the invoice issued by the Retailer is addressed to the Company as the Retailer’s contractual partner.
The Parties agree that the Customer’s claim for reimbursement against the Company resulting thereof shall be set off against the Company’s purchase price claim against the Customer arising from the sales contract between the Parties.
7. Transfer of Ownership
The Customer shall act as an authorized representative on behalf of the Company also with regard to the transfer of ownership of the Goods. The Parties agree that, at first, the Customer shall take possession of the Goods for the Company and the Company shall obtain ownership. The Company agrees that the ownership shall pass to the Customer immediately afterwards. However, the transfer of ownership to the Customer shall be subject to the full payment of the purchase price by the Customer pursuant to Sec. 6.
8. Tax Refund Form
The participation in the tax refund program offered by the Company requires using the tax refund form (TR Form) which is available via the Company’s mobile application. and will be provided upon request by the Company or its partners listed in the Appendix to the Customer. The Customer shall enter the full and correct name and address of the Retailer and the total amount of the purchase price including VAT and have the TR Form signed by the Retailer at the time of conclusion of the purchase contract.
In addition, at the time of his departure from the EU, the Customer shall obtain a confirmation by the customs authorities on the TR Form that the customs export formalities for the respective Goods are completed.
The completely filled in TR Form shall be send to the following address:
Hong-Kong-Road Road 50 Qingdao International News Center, 3rd Floor, Room 315, 266000 Qingdao, China
The original invoice or sales receipts needs to be attached to the TR Form. The TR form and original invoice or sales receipts must be received within 90 days after the Customer’s departure from the EU.
9. Customer’s Obligation to inform the Company
Without undue delay after the purchase of Goods the Customer shall take a photograph of the invoice(s) or sales receipt(s) for the Goods and upload such photograph using the Safety Tax Free Mobile Application. The Customer shall make sure that all relevant data contained in the documents are clearly legible in the photo. The Customer’s duty to send the original documents attached to the TR Form, including the TR Form, to the address indicated in Section 8 remains unaffected.
The Company shall confirm receipt of the photographs by sending an electronic message or using the Safety Tax Free Mobile Application.
The Company will contact the Customer for the confirmation of his/her identity using his/her name, individual identification code and security password disclosed to the Customer through the course of the registration procedure.
10. Refund to the Customer
- The Company shall pay to the Customer the VAT amount indicated in the Retailer’s invoice or sales receipt after deduction of the handling fee as set out in Section 11. Payment shall be made within 3 (three) working days after the Company has received the VAT refund from the tax authorities.
- The Company’s payment obligation is subject to the requirements set out in these Terms and Conditions. In particular, the Company shall be released from its obligations under this contract if
(i) the requirements set out under Section 2 are not met;
(ii) the documents referred to under Section 8 are not completed provided in due time;
(iii) the Customer does not comply with his information duties as per Section 9.
3If a subsequent tax audit by the competent authorities leads to the result that the requirements for a refund as set out under Section II are not met and that therefore the refunded amount has to be paid back by the Company, the Company shall be entitled to claim reimbursement of its payment from the Customer.
The Company shall be entitled to a handling fee for its services and the fee is dynamic calculated based on the amount that the Customer consumed and the fee could be calculated with the function Calculator within the Company’s mobile application.
12. Warranty for Defects
In the event of any defects of the Goods the Customer is entitled to statutory warranty claims pursuant to Section 434 ss. of the German Civil Code. Since the sales contract is concluded between the Customer and the Company as seller these warranty claims can be directed against the Company. However, the Company shall assign its warranty claims against the Retailer to the Customer upon the Customer’s request.
The Company’s liability for damages shall be limited pursuant to Section 13.
13. Liability of the Company
Customer’s claims for damages are excluded unless the damage was wilfully caused or caused with gross negligence by the Company or its legal representatives or performing agents or is based on the breach of an essential contractual duty. Essential contractual duties to this effect are such obligations which must be fulfilled so as to enable the proper execution of the contract at all, and the adherence to which the Customer may regularly rely on.
Insofar as the Company is liable pursuant to the aforementioned provision, the liability is limited to the foreseeable typical damage, unless the Seller is charged with wilful intent or gross negligence.
Liability for a culpable injury to life, the body or health, liability in the event that a quality guarantee was given or that a defect was maliciously concealed as well as the mandatory liability under the product liability law remain unaffected.
The aforementioned liability limitations shall respectively apply if the Customer asserts a claim for replacement of useless expenses in lieu of a claim for damages.
14. Liability of the Customer
If the Customer does not provide the Company with the required information and documents in correct and complete form and due time the Customer shall be liable for any damages, costs and expenses resulting thereof unless the Customer proves that he is not responsible for the noncompliance with the contractual requirements.
15. Statutory cancellation right for consumers
The Customer has the right to cancel the framework contract within fourteen days without giving any reason. The cancellation period is fourteen days from the date of conclusion of contract. To exercise the right of cancellation, the Customer must notify the Company
Address: Zeppelinstr. 33, 85748 Garching, Germany
Phone: +49 (89) 74 07 49 18
by a clear statement (e.g. a by postal mail, fax or e-mail) and inform the Company about his decision to cancel the contract. The Customer can also use the attached cancellation form, but it is not obligatory. If the Customer sends the Company its cancellation via the cancellation form, the Company will promptly send him a confirmation of the receipt of the cancellation to the Customer (e.g. by email).
In order to meet the cancellation deadline it is sufficient for the Customer to send the communication concerning the exercise of his cancellation right before the cancellation deadline.
Consequences of cancellation
If the Customer cancels this contract, the Company has to repay to the Customer all the payments received from the Customer promptly and at the latest within fourteen days from the date on which the notice of the cancellation of contract is received by the Company. For this repayment, the Company uses the same method of payment that the Customer used for the initial transaction, unless the Customer explicitly agrees otherwise.
If the Customer has requested the Company to start rendering its services during the cancellation period the Customer shall be obliged to pay an appropriate fee to the Company in proportion to the extent of the service already provided at the time the Customer informs the Company on the cancellation in comparison to the full scope of contractual services provided for in the contract.
16. Termination of Contract
- Without prejudice to the foregoing, each Party shall have the right to terminate the framework contract subject to preliminary notification at least 30 days prior to such termination. Any sales contract already concluded between the Parties remains unaffected.
- Furthermore, each Party shall be entitled to terminate the framework contract for good cause without notice. A good cause for the Company to terminate the contract is particularly but not exclusively given if the Customer substantially violates his contractual obligations.
- The Customer’s authorization to act on behalf of the Company expires at the time of termination of contract.
17. The Company’s Policy for combating Money Laundering
According to the TAFT Recommendations to establish an effective regime to counter money laundering and financing of terrorism published in 1990, the Company checks the Customer in accordance with the provisions of the Company’s anti-money laundering police and its involvement in the detection and prevention of any activity related to money laundering and financing of terrorism. Identifying possible risks of money laundering during the execution of transactions and working with Customers allows the Company to take appropriate measures to control and reduce these risks. For the identification of the Costumer Company uses the data of open sources, and also provides additional internal audits (e.g. identification of duplicate invoices, proof of identity of the account holder, etc.) to identify and documentary confirm the identity of the Costumer and to receive all the necessary information about the Costumer, the purpose and nature of the activities planned by him. The Company will receive and document any additional information about the client and assess the degree of risk of money laundering, using an approach based on risk assessment.
18. Governing Law
The contract between the Company and its Customer shall be governed by and construed in accordance with the laws of Germany. Any mandatory provisions that cannot be derogated from by agreement by virtue of the law of the state where the Customer is residing shall remain unaffected.
- Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data (http://eur-lex.europa.eu/legal content/EN/TXT/PDF/?uri=CELEX:31995L0046&from=en )
- Article 29 of the Data Protection Working Party adopted on 27 February 2013 (http://ec.europa.eu/justice/data-protection/article-29/documentation/opinion-recommendation/files/2013/wp202_en.pdf )
- German Federal Data Protection Act 14 January 2003 (https://www.gesetze-im-internet.de/englisch_bdsg/englisch_bdsg.pdf ).