Additional Use or Sales Taxes/VAT/GST

Depending on where you reside, or where the training seminar is organized, 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 from Arizona, Michigan or South Carolina, sales and/or use tax may apply to your order (excludes training, consulting and annual maintenance, unless sold as a bundle). For South Carolina, tax does not apply for Electronic Delivery software or publications. The sales/use tax percentage indicated below will be added to your invoice unless you provide a Certificate of Exemption or Direct Pay Authority number with your order.

• Arizona: 9.1% sales tax
• Michigan: 6% use tax
• South Carolina: 6% sales tax

If you are using the online store to place your order, the system automatically adds the applicable sales or use tax to the order total. If you have a valid Direct Pay Authority number, please include this number in your profile. If you have a Certificate of Exemption, please fax it to 520.886.0399 with a copy of your invoice.

European Union Countries (except Poland, the United Kingdom, Italy and France)

For shipments/purchases of software to/from all European countries (except Poland, the United Kingdom, Italy and France), you are subject to a 23% VAT charge unless you provide a valid VAT registration number.

If you are using the online store to place your order, the system automatically adds VAT to the order total. You may claim an exemption from VAT if you have a valid VAT Registration Number. Please include this number in your profile.

Training seminars in Europe are organized by ReliaSoft's Regional Centers/Distributors in Poland, the United Kingdom, Italy and France. Please refer to the section below that describes the VAT rules governing the seminar organizer.

Poland

When purchasing software in Poland, you are subject to Polish VAT. This is 23%. This applies for purchases shipped to Poland or purchased while in Poland. There are no exemptions.

Training seminars organized by ReliaSoft Corporation Poland Sp. z.o.o. may attract Polish VAT of 23% under certain conditions. Specifically, training seminars organized by ReliaSoft Corporation Poland Sp. z.o.o:

• Always attract VAT if the attendee resides in Poland.
• Attract VAT if the attendee resides in an EU country, unless a valid VAT Registration number is provided.
• Do not attract VAT if the attendee resides outside the EU.

United Kingdom

You are subject to UK VAT for any purchase if you reside in the United Kingdom. This is 20%.

Training seminars organized by Wilde Analysis Ltd attract UK VAT of 20% regardless of where the attendee resides.

There are no exemptions.

Italy

When purchasing software in Italy, you are subject to Italian VAT (IVA). This is 21%. This applies for purchases shipped to Italy or purchased while in Italy. There are no exemptions.

Training seminars organized by RAMS Consultancy di Roberto Riva may attract Italian VAT of 21% under certain conditions. Specifically, training seminars organized by RAMS Consultancy di Roberto Riva:

• Always attract VAT if the attendee resides in Italy.
• Attract VAT if the attendee resides in an EU country, unless a valid VAT Registration number is provided.
• Do not attract VAT if the attendee resides outside the EU.

France

When purchasing software in France, you are subject to French VAT (TVA). This is 19.6%. This applies for purchases shipped to France or purchased while in France. There are no exemptions.

Training seminars organized by StatXpert SARL may attract French VAT of 19.6% under certain conditions. Specifically, training seminars organized by StatXpert SARL:

• Always attract VAT if the attendee or payer resides in France.
• Do not attract VAT if the attendee and payer reside outside France.

Turkey

You are subject to Turkish VAT for any purchase if you reside in Turkey. This is 18%.

Training seminars organized by SPAC Consulting attract Turkish VAT of 18% regardless of where the attendee resides.

There are no exemptions.

Singapore

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 ReliaSoft Asia Pte Ltd outside Singapore. Effective July 1, 2007, this is 7%.  

Training seminars and events organized by ReliaSoft Asia Pte Ltd may attract GST under certain conditions, depending on event location and attendee residency. Specifically, training seminars and events organized by ReliaSoft Asia Pte Ltd:

• 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).  

There are no exemptions.

India

• Service Tax: 12.36% 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 5.0% applies.
  • For Customers outside Tamil Nadu, Central Sales Tax (CST) of 5.0% applies, unless Form C is provided (see below).
  • For Customers outside Tamil Nadu, Central Sales Tax (CST) of 2.0% 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.

China

When purchasing products or services through one of ReliaSoft’s resellers or distributors in China, the following taxes apply:

• Service Tax: 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.

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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).