Terms and conditions of use
These General Conditions apply, without restriction or reservation, to any purchase and use of the services offered by Skiptax allowing consumers and non-professional users (the “Users”) to create a personal space (the “Skiptax Account”) in order to benefit a tax refund on the value added by the use and purchase of the services offered on its website ww.skiptax.com or its mobile application (the “Service”). The main characteristics and functionalities of the services are presented on the website and on the mobile application.
The User is required to read it before any registration. The choice and purchase of a Service is the sole responsibility of the User. These general conditions (the “General Conditions”) are accessible at any time on the Skiptax website and mobile application and will prevail, where applicable, over any other version or any other contradictory document.
Unless proven otherwise, the data recorded in the service provider’s computer system constitutes proof of all transactions concluded with the User. In accordance with the Data Protection Act of January 6, 1978, reinforced and supplemented by the GDPR (general data protection regulations) which entered into force on May 25, 2018, the User has, at any time, a right to access, rectification, opposition, erasure and portability of all of their personal data by writing, by post or by email and providing proof of their identity, to the following addresses:
Email address: email@example.com
Postal address: Skiptax, simplified joint stock company, 76 Rue de la Pompe, 75016 Paris, France
Paris Trade and Companies Register 843 174 921
These Terms and Conditions govern your acquisition and use of the Service. You express your consent to these General Conditions when you register for the first time on the website or on the mobile application and you tick the box followed by the following declaration:
“ I accept the terms and conditions “.
The acceptance of the General Conditions by electronic means between the Parties has the same probative value as the agreement on paper. The computerized registers kept in the computer systems will be kept under reasonable security conditions and considered as proof of the communications between the Parties. Archiving of contractual documents is carried out on a reliable and durable medium that can be produced as evidence.
Skiptax reserves the right to modify and update the General Conditions, in whole or in part and at any time. Such changes and updates will be implemented with prior notice.
Any user of the Service is invited to consult the latest version of the General Conditions in force, each time a notification concerning the update of the General Conditions is received. These General Conditions can be consulted at any time on the Site. Skiptax benefits from a tax refund operator license issued by the Directorate General of Customs and Indirect Duties.
For more information, you can contact the General Directorate of Customs and Indirect Taxes at the following addresses:
Postal address: General Directorate of Customs and Indirect Taxes Office FID2 – Transport, European taxation 11 rue des deux communes 93558 Montreuil cedex
Email address: firstname.lastname@example.org
Legal Notice :
The skitpax.com website and the mobile application are owned and operated by SKIPTAX, a simplified joint-stock company with capital of 6,158 euros, whose head office is located at 76 rue de lapompe, 75016 Paris and registered with the Trade and Company Register. of Paris under the number 843 174 921 (“Skiptax” or “We”). Email address: email@example.com The publication director of the skiptax.com website is Mr. RAPHAEL SALAMA.
The Skiptax.com site is hosted by Amazon Web Services: Amazon Web Services LLCP.O. Box 81226Seattle, WA 98108-1226 http://aws.amazon.com
The Service offered by Skiptax allows Users to benefit from a refund of Value Added Tax (VAT) (the “Tax Refund”) applied to purchases of movable property, made privately, by travelers aged 16 or over. more, non-residents in France or in the European Union, staying, at the time of purchase, in France or in the European Union for a period strictly less than six months and eligible for the Tax Free according to the legislation in force and in particular according to article 262 of the General Tax Code (the “Properties”). In order to allow Users to benefit from the tax refund, Skiptax offers a purchase-resale service intended for persons eligible for the tax refund, in accordance with article 262-0 bis of the general tax code (the “Object”).
Conditions of access to the Service
As part of the Service, Skiptax will verify the eligibility of Users for Tax Free and will verify that the acquisition of the Goods has been subject to value added tax.
To this end, the User will be required when registering, and before leaving the European Union, to provide the following information:
- E-mail address
- country of residence
- Date of Birth
- Proof of country of residence if different from country of nationality
- Password for your Skiptax Account
When requesting a VAT refund by the User, before leaving the European Union, he will be required to provide the following information and documents:
- Dates of stay in France
- Invoice issued by a merchant established in metropolitan France, in accordance with French regulations applicable to invoicing and comprising, in addition to all the mandatory information, the description of each Good, their price excluding VAT, the amount of VAT, the VAT price included, the identification of the seller (name, legal form, address and VAT number) as well as the identification of Skiptax as the buyer
- Payment method and information required to receive your refund
- Photo or copy of passport
The User expressly declares and warrants to Skiptax that the Goods he may acquire as part of the performance of the service are eligible for Tax Free in accordance with the legislation in force and in particular with Articles 262 and following of the General Tax Code. .
When using the Service, the User must also expressly declare and guarantee to Skiptax and the tax and customs authorities that he/she resides outside the European Union on the date of the purchases, is passing through the European Union for less than six months, not making these purchases on a professional basis, carrying out the tax refund formalities before the end of the third month following the date of purchase, being able to present the goods concerned to customs, and having read the conditions required to benefit from the export sales slip procedure provided for in article 262 I 2° of the General Tax Code.
Once the user has uploaded his invoices for the purchase of Goods and completed the information requested by Skiptax, he may request a VAT refund (the “Refund Request”).
With regard to the information provided by the User, he will receive a notification of acceptance or refusal by Skiptax.
Skiptax reserves the right to refuse to contract, in particular if the User or the Goods do not meet the conditions to benefit from the VAT exemption, without having to justify their refusal.
It is recalled that certain goods are excluded from the tax refund (examples: manufactured tobacco, weapons, ammunition, cultural goods excluded by customs regulations, private vehicles, petroleum products) or require prior authorization for export. These goods are excluded from the Skiptax Service.
Skiptax also reserves the right to request any additional information or document that may be necessary for the realization of the Object.
The User may modify his information before leaving the European Union. It being specified that in the event of modification of its information by the User after receipt of a notification of acceptance, Skiptax may decide to terminate the contractual relationship binding it with the User, without delay and without having to justify its decision. .
It is expressly specified that validation of a Tax Free slip by Skiptax does not in any way mean that the Goods purchased are importable into the country of destination. Users will be required to check with customs in the country of destination to ensure that the Goods you wish to export from mainland France are importable into the country of destination.
1. Terms of Service
In order to achieve the Object, the User and Skiptax are required to enter into a first special mandate contract (the “Special Mandate”) as well as a second sales contract (the “Resale”). The User and Skiptax expressly acknowledge that the execution of the Special Mandate as well as the execution of the Resale are necessary for the performance of the same operation. The User and Skiptax expressly acknowledge that Resale is the determining condition of Skiptax’s consent to the conclusion of the Special Mandate. If the Resale does not take place, at the latest before the User’s departure from the European Union or if the User does not validate the Tax Free Form (as defined below) with the competent customs service in a period of three months from the Resale, the User expressly, definitively and unreservedly undertakes to waive the Special Mandate with retroactive effect and to declare that he has acted in his personal name and on his behalf during the purchase of the Goods and hold no claim against Skiptax (the “Termination Clause”). The User may also terminate the contract at any time by deleting his Skiptax Account via the mobile application or by writing to the email address firstname.lastname@example.org.
2. Special Mandate
Skiptax entrusts the User who accepts, an express mandate to perform the following acts in the name and on behalf of Skiptax, under the terms provided for by articles 1986 and following of the Civil Code, except for exceptions indicated below:
Purchase, by a natural person who is not a tax resident within the meaning of French law, of movable property eligible for the Tax Free as indicated in article 4.1 above from merchants established in mainland France (the “Merchants”).
The powers of the User under the terms of the Special Mandate are strictly limited to the acts indicated above, he may not, in particular, take out a loan, perform an act of disposal, grant a guarantee, process, compromise, compromise, grant deadlines or payment facilities without a special mandate from Skiptax. This mandate is concluded free of charge. The User undertakes, throughout the duration of the Special Mandate to:
Keep the principal informed at all times of the difficulties encountered which could make the disputed operation (or: too expensive or even: illegal…), and generally – of all events likely to affect the performance of his mission
To be paid to the Merchants, the acquisition price of the Goods plus the VAT applicable according to French legislation
To obtain from Merchants a valid and receipted invoice issued in the name of: Skiptax, 76 Rue de la Pompe, 75016 Paris, France. It being expressly specified that the invoice must comply with French regulations applicable to invoicing and must include, in addition to all the mandatory information, the description of each Good, their price excluding VAT, the amount of VAT, the price VAT included , the identification of the selling Merchant (name, legal form, address and VAT number) as well as the identification of Skiptax as the buyer.
In the event of a lack of conformity of a Good, the User undertakes to send a complaint directly to the Merchant from whom the Good has been acquired. The User must obtain from the Merchant a similar Good free of any lack of conformity, or be reimbursed for the purchase price against delivery of the non-conforming Good and a credit note canceling the invoice issued previously. Towards third parties, the User is liable for civil offenses and quasi-offences committed either spontaneously or on the instructions of the principal. In addition, the User is criminally liable for any offenses he may commit in the performance of his mission. The User is responsible for the successful completion of transactions concluded with third parties in the context of the execution of his mandate.
Due to its “intuitu personae” nature, this Special Mandate cannot be transmitted either inter vivos or mortis causa. Consequently, the death, incapacity of a party, transformation, merger or disappearance of the company, will automatically terminate the contract. The User is not authorized to substitute another person for the execution of his mission. The Special Mandate takes effect from the validation of the User’s registration by Skiptax and will end upon Resale and at the latest upon the User’s departure from the European Union.
The User may also terminate it at any time by deleting his Skiptax Account via the mobile application or by writing to the email address email@example.com.
3. Resale and VAT Refund
Before the departure of the User from the European Union, he will submit his VAT Refund Request.To this end, the User will be required to send via the Skiptax mobile application or the website the invoice that will have been issued to him by the Merchant when acquiring the Goods he wishes to submit to the Tax Free. It being specified that the Goods must have been acquired within a period of less than three months of the departure of the User from the European Union. Beyond this period, the Goods would no longer be eligible for the Service.
Provided that the conditions provided for in these General Conditions have been complied with, Skiptax will send the User a notification confirming its agreement to resell the Goods referred to in the invoice sent to the User at the purchase price excluding VAT paid to the Merchant (the “Acceptance”). As soon as Skiptax sends the Acceptance, the sale will be final between the Parties. Skiptax and the User expressly agree that the sale price will be automatically, and without delay, paid by offsetting against the claim held by the User on the basis of the Special Mandate.
As soon as Skiptax sends the Acceptance, ownership of the Goods will automatically be transferred to the User, who alone will assume all the risks related to the Goods. When the User has finalized his purchases and before his departure from the European Union, he will notify Skiptax of his wish to obtain an “export sales slip via the mobile application or the Skiptax website (the “Slip tax refund”, drawn up in accordance with the decree of 16 December 2014 setting the form, conditions for drawing up and clearance of the supporting document for exports made by travelers residing in a country outside the European Union or in a community overseas of the Republic.
This Tax Free Form will allow the Traveler to proceed with the validation of the said document by the competent customs service.
This Tax Free Form will also act as a sales invoice by Skiptax to the User.
- Skiptax may also decide to add a specific document to the Tax Free Form as a sales invoice.
- Skiptax also reserves the right to modify the amount of refundable VAT in the event of a material error on a document.
- Skiptax will refund 80% of the VAT invoiced on purchases made on behalf of Skiptax and to the User within a maximum period of 7 days from the validation of the Tax Free Form by the competent customs department (the “VAT Refund” ).
The VAT Refund may be greater than 80% of the VAT invoiced on purchases made on behalf of Skiptax when using a promotions code validated and accepted by Skiptax.
The amount of the VAT Refund may be reduced by any bank charges and/or exchange fees. Please note that Skiptax will apply the daily rate set by its financial partner. Please note that Skiptax will make payment by bank transfer to the bank account whose references you have indicated on your Skiptax Account.
Skiptax will not be able to process payment if you do not enter your payment information into your Skiptax Account. Please note that in the event of dispute of the operation by the French customs or tax authorities, We will be forced to cancel the benefit of the VAT exemption and you will have to reimburse Us the sums advanced within seven (7) days which following receipt of the notification sent by Skiptax.
You are reminded that you must be able to present the Goods to customs when you leave the European Union. It is recalled that the invoices sent must include all the mandatory information applicable according to French regulations. Invoices sent must also be legible.
In accordance with the legal provisions in force, the User has a period of fourteen days from the conclusion of the sale to exercise his right of withdrawal from Skiptax, without having to justify reasons or pay a penalty, at the end of reimbursement, provided that the Goods are returned in their original packaging and in perfect condition within 14 days of notification to Skiptax of the User’s decision to withdraw. Returns must be made in their original condition and complete (packaging, accessories, instructions, etc.) allowing them to be put back on the market in new condition, accompanied by the purchase invoice. Damaged, soiled or incomplete Goods are not taken back.
The right of withdrawal can be exercised online, using the withdrawal form in Appendix 1 and available on the Skiptax website and mobile application, in which case an acknowledgment of receipt on a durable medium will be immediately communicated to the User. by Skiptax, or any other statement, unambiguous, expressing the will to retract.In the event of exercise of the right of withdrawal within the aforementioned period, only the price of the Goods purchased and the delivery costs are reimbursed; the return costs remain the responsibility of the User.
The refund will be made within 14 days of notification to Skiptax of the withdrawal decision. Please note that article L.221-28 of the Consumer Code, reproduced in Appendix 2, provides for exceptions to the right of withdrawal.
Please note that in the event that Skiptax has proceeded with the VAT Refund, the User will be required to return to Skiptax the amount of VAT refunded by Skiptax within 14 days of notification to Skiptax of its decision. of withdrawal.
The refund must be made by sending a check payable to Skiptax. The check should be sent to the following address: Skiptax, 76 rue de lapomp -75016 Paris.
Given the specifics of the contract, We advise you to return the Goods to the Merchant for direct reimbursement to the User. In the event that the latter issues a refund by check in the name of Skiptax, We undertake, upon receipt of the said check, to reimburse you within one week of its receipt by Skiptax.
5. Liability of the Service Provider – Warranty
The Services provided by Skiptax benefit automatically and without additional payment, independently of the right of withdrawal, in accordance with the legal provisions:
The legal guarantee of conformity, for Goods that are apparently defective, damaged or damaged or that do not correspond to the order,
The legal guarantee against hidden defects resulting from a material, design or manufacturing defect affecting the products delivered and rendering them unsuitable for use, under the conditions and according to the methods referred to in appendix 3 to these General Conditions. Skiptax will reimburse or rectify or cause to be rectified (as far as possible) the Services or Goods found to be defective as soon as possible and at the latest within 30 days following Skiptax’s finding of the defect or defect. Reimbursement will be made by crediting the User’s bank account or by bank check addressed to the User. Please note that in order to exercise your rights you will need to inform Us in writing.
The Services provided by Skiptax comply with the regulations in force in France. Skiptax cannot be held liable in the event of non-compliance with the legislation of the country in which the Services are provided, which it is up to the User, who is solely responsible for the choice of the Services requested, to verify.
Skiptax will make its best efforts to guarantee you the continuous availability of the Service. However, We do not guarantee that our Services cannot be interrupted from time to time, including in the event of a breakdown, update or maintenance of equipment or the occurrence of independent events such as cases of force majeure within the meaning of article 1218 of the Civil Code. Skiptax cannot be held responsible in the event of interruption of the Services.
6. Protection of personal data
Our website and our mobile application contain links to other websites. We do not control these websites and accept no responsibility for their content. By including such links, We do not endorse the material on such websites or imply any association with their operators.
8. Intellectual Property
The content of the Skiptax website and mobile application are the property of Skiptax and its partners and are protected by French and international laws relating to intellectual property. The User is prohibited from damaging the Service in any way whatsoever or using it in a way that does not comply with its intended purpose and the conditions set out in the General Conditions. In particular, the User is prohibited from carrying out reverse engineering of the Service with a view to developing a competing product or service and/or from copying, reproducing any functionalities, functions or any graphic attributes of the Service. Any total or partial reproduction of the content on the Skiptax website or mobile application is strictly prohibited and may constitute an offense of counterfeiting.
9. Force majeure
The Parties cannot be held liable if the non-execution or the delay in the execution of any of their obligations, as described herein, results from a case of force majeure, within the meaning of Article 1218 of the Civil Code.
10. Applicable law – Language
These General Conditions and the resulting operations are governed by French law. They are written in French. In the event that they are translated into one or more languages, only the French text shall prevail in the event of a dispute.
All disputes to which the purchase and sale transactions concluded in application of these general conditions of sale could give rise, concerning their validity, their interpretation, their execution, their termination, their consequences and their consequences and which could not have be resolved between Skiptax and the User will be submitted to the competent courts under the conditions of common law.
The User is informed that he can in any case resort to conventional mediation, in particular with the Consumer Mediation Commission (C. consom. art. L 612-1) or with sectoral mediation bodies. the references of which appear on the Skiptax website or to any alternative dispute resolution method (conciliation, for example) in the event of a dispute.
The User, noting that a violation of the general regulations on the protection of personal data has been committed, has the possibility of mandating an association or an organization mentioned in IV of article 43 ter of the data protection act of 1978, in order to obtain compensation against the data controller or subcontractor before a civil or administrative court or before the National Commission for Computing and Liberties.
12. Website design attribution and publisher contact details
SKIPTAX SAS with a capital of 6158 euros.
SIREN number: 843 174 921
Head office: 76 RUE DE LA POMPE, 75016 PARIS
Annex 1 WITHDRAWAL FORM
This form must be completed and returned only if the User wishes to withdraw from the order placed on the Skiptax website or mobile application, except for exclusions or limits to the exercise of the right of withdrawal according to the applicable General Conditions. For the attention of Skiptax, 76 Rue de la Pompe, 75016 Paris, France. I hereby notify the withdrawal of the contract relating to the order of the services below:
– “Date” command……………………………………………..
– Order number: …………………………………….. ……………
– Username : ……………………………………. …………………………..
– User’s address: ………………………………………… ……………………….
Signature of the User (only in the event of notification of this form on paper):
Annex 2 PROVISIONS RELATING TO EXCEPTIONS TO THE RIGHT OF WITHDRAWAL
Article L221-28 Consumer Code
The right of withdrawal cannot be exercised for contracts:
1° For the supply of services fully performed before the end of the withdrawal period and the performance of which has begun after the consumer’s express prior agreement and express waiver of his right of withdrawal;
2° Supply of goods or services whose price depends on fluctuations on the financial market beyond the control of the professional and likely to occur during the withdrawal period;
3° Supply of goods made to the consumer’s specifications or clearly personalized;
4° Supply of goods likely to deteriorate or expire rapidly;
5° For the supply of goods which have been unsealed by the consumer after delivery and which cannot be returned for reasons of hygiene or health protection;
6° Supply of goods which, after having been delivered and by their nature, are inseparably mixed with other items;
7° Supply of alcoholic beverages whose delivery is deferred beyond thirty days and whose value agreed at the conclusion of the contract depends on fluctuations in the market beyond the control of the professional;
8° Maintenance or repair work to be carried out urgently at the consumer’s home and expressly requested by him, within the limit of spare parts and work strictly necessary to respond to the emergency;
9° Supply of audio or video recordings or computer software when they have been unsealed by the consumer after delivery;
10° Supply of a newspaper, periodical or magazine, except for subscription contracts to these publications;
11° Concluded during a public auction;
12° Provision of accommodation services, other than residential accommodation, goods transport services, car rental, catering or leisure activities which must be provided on a given date or for a specific period;
13° Supply of digital content not provided on a material medium, the execution of which has begun after the consumer’s express prior agreement and express waiver of his right of withdrawal.
Annex 3 PROVISIONS RELATING TO LEGAL GUARANTEES
Article L217-4 of the Consumer Code
The seller is required to deliver goods that comply with the contract and is liable for any lack of conformity existing at the time of delivery. He is also liable for any lack of conformity resulting from the packaging, the assembly instructions or the installation when this has been charged to him by the contract or has been carried out under his responsibility.
Article L217-5 of the Consumer Code
To be in conformity with the contract, the good must:
– Be fit for the use usually expected of a similar item and, where applicable:
– correspond to the description given by the seller and possess the qualities that the latter presented to the buyer in the form of a sample or model
– present the qualities that a buyer can legitimately expect given the public statements made by the seller, the producer or his representative, in particular in advertising or labeling
– Or present the characteristics defined by mutual agreement by the parties or be suitable for any special use sought by the buyer, brought to the attention of the seller and which the latter has accepted.
Article L217-6 of the Consumer Code
The seller is not bound by the public declarations of the producer or his representative if it is established that he did not know them and was not legitimately able to know them.
Article L217-7 of the Consumer Code
The defects of conformity which appear within twenty-four months from the delivery of the goods are presumed to exist at the time of delivery, unless proven otherwise. For goods sold second-hand, this period is set at six months. The seller can challenge this presumption if it is not compatible with the nature of the goods or the lack of conformity invoked.
Article L217-8 of the Consumer Code
The buyer is entitled to demand that the goods conform to the contract. He cannot, however, contest conformity by invoking a defect which he knew or could not ignore when he contracted. The same applies when the defect has its origin in the materials supplied by him.
Article L217-9 of the Consumer Code
In the event of a lack of conformity, the buyer chooses between the repair and the replacement of the good. However, the seller may not proceed according to the choice of the buyer if this choice entails a manifestly disproportionate cost with regard to the other method, taking into account the value of the good or the importance of the defect. He is then required to proceed, unless this is impossible, according to the method not chosen by the buyer.
Article L217-10 of the Consumer Code
If the repair and replacement of the good is impossible, the buyer can return the good and have the price refunded or keep the good and have part of the price refunded. The same option is open to him:
1° If the solution requested, proposed or agreed pursuant to Article L. 217-9 cannot be implemented within one month of the buyer’s complaint 2° Or if this solution cannot be be without major inconvenience for him given the nature of the property and the use he is looking for. However, the resolution of the sale cannot be pronounced if the lack of conformity is minor.
Article L217-11 of the Consumer Code
The application of the provisions of articles L. 217-9 and L. 217-10 takes place at no cost to the buyer. These same provisions do not preclude the award of damages.Article L217-12 of the Consumer Code
The action resulting from the lack of conformity is prescribed by two years from the delivery of the goods.
Article L217-12 of the Consumer Code
The action resulting from the lack of conformity is prescribed by two years from the delivery of the goods.
Article L217-13 of the Consumer Code
The provisions of this section do not deprive the buyer of the right to exercise the action resulting from redhibitory defects as it results from articles 1641 to 1649 of the civil code or any other action of a contractual or extra-contractual nature which is recognized to him. by the law.
Article L217-14 of the Consumer Code
The recourse action may be exercised by the final seller against successive sellers or intermediaries and the producer of the tangible movable property, according to the principles of the Civil Code.
Article L217-16 of the Consumer Code
When the buyer asks the seller, during the course of the commercial guarantee which was granted to him during the acquisition or repair of movable property, for a restoration covered by the guarantee, any period of immobilization of at least seven days is added to the remaining warranty period. This period runs from the request for intervention by the buyer or the provision for repair of the property in question, if this provision is subsequent to the request for intervention.
Article 1641 of the Civil Code
The seller is bound by the guarantee on account of hidden defects in the thing sold which render it unfit for the use for which it is intended, or which so diminish this use that the buyer would not have acquired it, or would have paid less if he had known them.
Article 1648 paragraph 1 of the Civil Code
The action resulting from redhibitory defects must be brought by the purchaser within two years from the discovery of the defect.