Additional Use or Sales Taxes/VAT/GST
Depending on where you reside, or where the training seminar is organized/held, local laws require that we charge Use, Sales, VAT or GST taxes to your order. These taxes are in addition to the price of the software or training and are listed separately on your invoice. In some cases, these taxes may be excluded if you have valid exemption documentation, as discussed below.
United States of America
When purchasing software and maintenance, sales and/or use tax may apply to your order (excludes training and consulting). The appropriate sales/use tax percentage for the following states will be added to your invoice unless you provide a Certificate of Exemption or Direct Pay Authority number with your order.
- North Carolina
- South Carolina (Note: Tax does not apply for Electronic Delivery software or publications.)
For shipments/purchases of software and maintenance to/from European countries (except Italy, France and Turkey, as discussed below), invoices are issued by HBM United Kingdom Limited. They are subject to UK VAT of 20%.
For training seminars and events, the VAT will depend on the office that organizes the event or where it is held:
- Events held in the United Kingdom attract UK VAT of 20% regardless of where the attendee resides.
- Events held in Poland attract Polish VAT of 23% regardless of where the attendee resides.
- Events held in Germany attract German VAT of 19% regardless of where the attendee resides.
- Events held in the Netherlands attract Dutch VAT of 21% regardless of where the attendee resides.
- Events held in Finland attract Finnish VAT of 24% regardless of where the attendee resides.
- Events held in Italy attract Italian VAT of 22% regardless of where the attendee resides.
- Events held in Denmark attract Danish VAT of 25% regardless of where the attendee resides.
Software purchases shipped to Italy or purchased while in Italy are subject to Italian VAT (IVA). This is 22%.
Software purchases shipped to France or purchased while in France are subject to French VAT (TVA). This is 20%.
You are subject to Turkish VAT for any purchase if you reside in Turkey. This is 18%.
You are subject to Singapore Goods and Services Tax (GST) for any purchase if you reside in Singapore, except for training seminars and events organized by HBM Prenscia Pte Ltd outside Singapore. Effective July 1, 2007, this is 7%.
Training seminars and events organized by HBM Prenscia Pte Ltd may attract GST under certain conditions, depending on event location and attendee residency:
- Always attract GST if the event is organized within Singapore and you are a Singapore resident.
- Attract GST if the event is organized within Singapore and you are a non-Singapore resident, registering as an individual.
- Do not attract GST if the event is organized within Singapore and you are a non-Singapore resident, registering in your business capacity and sponsored by your overseas employer (i.e., the registration is paid by your employer).
- Never attract GST if the event is organized outside Singapore (regardless of your residency).
- Service Tax: This is 15% on all services provided. This includes seminars/training, on-site seminars, annual maintenance agreements, consulting services or any other service.
- Sales Tax: This applies to all software sales. There are
multiple different cases and generally applicable taxes would fall under
the following three cases:
- For Customers within Tamil Nadu (physical location of ReliaSoft India), Tamil Nadu VAT (TNVAT) of 5% applies.
- For Customers outside Tamil Nadu, Central Sales Tax (CST) of 5% applies, unless Form C is provided (see below).
- For Customers outside Tamil Nadu, Central Sales Tax (CST) of 2% applies, as long as Form C is provided.
- If your tax situation is not covered by the above options, please contact ReliaSoft India for more details.
When purchasing products or services through one of ReliaSoft’s resellers or distributors in China, the following taxes apply:
- Service Tax: This is 6% on all services provided. This includes seminars/training, on-site seminars, annual maintenance agreements, consulting services or any other service.
- VAT: When purchasing software in China, you are subject to Chinese VAT. This is 17%. This applies to all software sales with no exceptions.
DISCLAIMER: TAX RULES CHANGE FREQUENTLY. RELIASOFT OPERATES OFFICES AROUND THE WORLD AND MAKES EVERY REASONABLE EFFORT TO BE CURRENT ON APPLICABLE TAX RULES. IF, CONTRARY TO THE INFORMATION WE CURRENTLY HAVE, YOU ARE OBLIGATED TO PAY CERTAIN TAXES WHICH RELIASOFT OR ITS SUBSIDIARIES HAVE NOT COLLECTED, YOU ARE SOLELY RESPONSIBLE TO SELF- ASSESS THE TAX AND PAY IT TO THE APPROPRIATE TAX AUTHORITY IN YOUR COUNTRY. THIS ALSO APPLIES TO CASES WHERE TAX EXEMPT STATUS CAN BE ACCEPTED BUT YOU ARE OBLIGATED TO PAY ANY TAX DIRECTLY TO YOUR TAX AUTHORITIES (I.E. RELIASOFT’S ACCEPTANCE OF YOUR TAX EXEMPT STATUS DOES NOT IMPLY THAT YOU ARE NOT OBLIGATED TO DIRECTLY PAY ANY TAXES AS A COMPANY).
IMPORTANT NOTE FOR THOSE CLAIMING TAX EXEMPT STATUS
The online store (and invoices/quotes generated) will automatically include, as a separate line item, any applicable taxes for your region, regardless of your tax exempt status. If you have provided a valid Tax ID/VAT Registration number, this added tax itemized on your invoice will not be billed to you. If paying by check or issuing a Purchase Order, you can deduct the tax amount from the total amount due shown on the invoice/quote.