Date of last update: 20/07/2020
SOLPAY, a simplified joint-stock company with capital of 109,680 euros, identified in the Cannes Trade and Companies Register under SIREN number 508 702 677, and with its registered office at 11-13 Chemin de l’Industrie, Canéopole – 06110 Le Cannet, FRANCE, represented by its President, duly authorised for the purposes of this document, hereinafter referred to as
‘Solpay’, has, in the context of a global network, developed and deployed a system for processing refunds of the VAT associated with purchases made by tourists living outside the territory of the European Union (hereinafter the ‘Tourists’).
This system is applicable to purchases made by Tourists on French territory under the tax provisions set forth in Article 262-I-2°of the French General Tax Code and the customs provisions on tourism-related export transactions.
Solpay has developed an application (hereinafter the ‘Application’) to facilitate VAT refunds to the Tourist.
The purpose of these General Conditions is to define the conditions under which Solpay, outside of any exclusive relationship, provides a refund of the VAT associated with the purchases made by the Tourist, by means of the Solpay Application.
Article 1 – Conclusion of the Contract
The contract (‘Contract’) is concluded between the parties when:
The Contract shall enter into force as from the date when the confirmation email is sent by Solpay.
Article 2 – Use of the Application
In order to use the Application, the Tourist must download it, free of charge, from the App Store, Android Market or any other mobile application site where the Application is available for download.
Once the Application has been downloaded, the Tourist must create a user account by completing a form in which he or she provides the following information: email address and password.
The Tax Refund Service provided by Solpay is intended to take charge of all of the procedures associated with the refunds due to Tourists who have made purchases from the Company that are subject to the VAT exemption for tourism-related export transactions.
To this end, the following procedure is established:
(i) Solpay acquires from the Company the goods that the Tourist wishes to acquire, then immediately re-sells them to the Tourist in turn.
The Company’s sale of the goods to Solpay is made at the same pre-tax price, increased by the applicable VAT rate for domestic sales, as this price is indicated on the receipt issued by the Company to the Tourist. The Company owes the VAT to the French Treasury in accordance with its domestic sales.
The sale of these same goods by Solpay to the Tourist, formalised through the issuance of a tax-free export form specific to the transactions processed by Solpay (hereinafter the ‘Solpay Tax-Free Form’), shall be made for an identical amount to that of the Company’s sale to Solpay (i.e. the pre-tax price increased by an amount equal to the applicable VAT rate). This sale by Solpay to the Tourist is a VAT-exempt export transaction subject to validation by customs (hereinafter ‘Customs’) at the Tourist’s point of departure from the territory of the European Union.
(ii) The Company accepts, on Solpay’s behalf, the price paid by the Tourist for the sale made by Solpay.
Solpay expressly agrees that the amounts thus accepted on its behalf shall be applied to payment of the price of the sale made by the Company to Solpay. This payment, made through a full delegation of payment expressly accepted by the Company, thereby definitively extinguishes the Company’s claim on Solpay for the price.
The Company keeps the price paid by the Tourist, which it has agreed to accept on Solpay’s behalf, in compensation for the sale price which is due to it from Solpay. This compensation definitively extinguishes the Company’s claim on Solpay for the price.
The Company and Solpay shall take the actions appropriate to each of them to prepare the VAT declarations for which they are responsible, and for all associated payments.
The issued Solpay Tax-Free Form shall mention the amount of the refund to be paid to the Tourist (hereinafter the ‘Tax Refund’).
The Tourist expressly acknowledges (i) that he or she has been able to examine the tangible goods before purchasing them, (ii) that he or she has chosen the tangible goods based on his or her personal needs, (iii) that these tangible goods fulfil those needs, and (iv) that he or she has made the decision to purchase them independently, without any intervention by Solpay.
Article 3 – Obligations of the Tourist
To obtain the VAT refund in accordance with the Contract, the Tourist must provide the following complete and up-to-date information, and the following documents, by means of the Application (the ‘Information’):
Article 4 – Obligations of Solpay
Solpay undertakes to:
Upon receipt of the Solpay Tax-Free Form by Customs, Solpay undertakes to close the Tax Refund Procedure.
Article 5 – Financial conditions
Downloading the Application is free of charge and does not involve any processing fees.
The Tourist shall not receive any compensation or remuneration for his/her mandate and safekeeping of the tangible goods.
The price for Solpay’s transfer of the tangible goods to the Tourist shall correspond to the pre-tax price, increased by an amount equal to the applicable VAT rate, paid by the Tourist to the retail shop for these same goods, as printed on the purchase receipts for the goods provided to Solpay by the Tourist through the Application, or issued by Solpay in case of self-billing.
The Tourist cannot claim payment of the Tax Refund until after the Solpay Tax-Free Form has been validated by Customs at the final point of departure from the European Union.
By express agreement between the parties, the Tax Refund amount will be a percentage of the VAT amount of the Tourist’s purchase. The applicable rate will be indicated in the Application before initiation of the refund procedure described in Article 2.2 of this document. The Tax Refund amount cannot be less than 10% of the price of the Tourist’s purchase inclusive of VAT. This rate may vary according to the period when the purchase was made and the amount of the purchases made by the Tourist.
The Tax Refund amount will be paid by Solpay to the Tourist via:
The difference between the amount of VAT on the sale made by Solpay to the Tourist and the Tax Refund amount corresponds to the processing fees withheld by Solpay for its services. These processing fees constitute a portion of the sales price of the goods sold by Solpay to the Tourist VAT-free.
Article 6 – Payment conditions
The price for the transfer of the tangible goods is paid by the Tourist through offset with the Tourist’s claim on Solpay proceeding from the acquisition of the tangible goods in Solpay’s name and on its behalf from the retail shops.
Therefore, the sale of the tangible goods by Solpay to the Tourist does not give rise to any bank transfer.
Article 7 – Contract period
This Contract enters into force when Solpay sends a confirmation email to the Tourist as described in the article ‘Acceptance of the General Conditions’ for an indefinite period.
Article 8 – Substitution
The Tourist is not authorised to substitute another person for himself or herself for the execution of the Tourist’s obligations.
Article 9 – Guarantees
This guarantee does not cover any defects in the goods which may result from improper use by the Tourist or by a breach of the Tourist’s obligations with regard to the safekeeping of the tangible goods in accordance with the conditions set forth in Article 1915 of the French Civil Code.
Article L. 217-4 of the French Consumer Code: ‘The seller shall deliver goods in conformity with the contract, and shall be liable for any defect in conformity that is present upon delivery. It shall also be liable for any defect in conformity resulting from the packaging, the assembly instructions or the installation when such installation has been assigned to it by the contract or carried out under its responsibility.’
Article L. 217-5 of the French Consumer Code: ‘The goods shall be deemed in conformity with the contract: 1) if they are suitable for the purpose usually expected of similar goods and, where appropriate, (a) if it corresponds to the description given by the seller and has the qualities that the seller represented to the buyer in the form of a sample or model; (b) if it has the qualities that a buyer can legitimately expect in light of the public declarations made by the seller, the producer or its representative, e.g. in the case of advertising or labelling; 2) Or if it presents the characteristics defined by mutual agreement between the parties or is fit for any special purpose sought by the buyer, brought to the seller’s attention and accepted by the seller.’
Article L. 217-7 of the French Consumer Code: ‘Any defect in conformity which appears within a period of twenty-four months following delivery of the goods shall be presumed to have existed at the time of delivery, unless there is evidence to the contrary (…).’
Article L. 217-8 of the French Consumer Code: ‘The buyer has the right to demand that the goods be in conformity with the contract. However, the buyer may not dispute its conformity on the basis of a defect of which he or she was aware, or could not have been unaware at the time the contract was concluded. The same is true if the origin of the defect lies in the materials provided by the buyer himself/herself.’
Article L. 217-9 of the French Consumer Code: ‘In the event of a defect in conformity, the buyer shall choose between repair and replacement of the goods. However, the seller may choose not to proceed according to the buyer’s choice if it involves a cost that is manifestly disproportionate to the other option, given the value of the goods or the significance of the defect. The seller must then proceed according to the option not chosen by the buyer, unless it is impossible to do so.’
Article L. 217-10 of the French Consumer Code: ‘If repair and replacement of the goods are impossible, the buyer may return the goods and be reimbursed for the price, or keep the goods and be reimbursed for part of the price. The same option is open to the buyer: 1) if the solution requested, proposed or agreed upon pursuant to Article L. 217-9 cannot be implemented within a period of one month following the buyer’s claim; 2) Or if this solution cannot be implemented without major inconvenience to the buyer, given the nature of the goods and the desired purpose. However, the sale cannot be cancelled if the defect in conformity is minor.’
Article L. 217-11 of the French Consumer Code: ‘The provisions of Articles L. 217-9 and
L. 217-10 shall be applied at no cost to the buyer. These same dispositions shall not preclude the awarding of damages.”
Article L. 217-12 of the French Consumer Code: ‘’The action resulting from the defect in conformity shall be limited to a period of two years following delivery of the goods.’
Article L. 217-13 of the French Consumer Code: ‘The dispositions of this section shall not deprive the buyer of his or her right to take action in response to hidden defects pursuant to Articles 1641 to 1649 of the French Civil Code, nor any other action of a contractual or extracontractual nature granted to the buyer by law.’
This guarantee does not cover any defects in the goods which may result from improper use by the Tourist or by a breach of the Tourist’s obligations with regard to the safekeeping of the tangible goods, in accordance with the conditions set forth in Article 1915 of the French Civil Code.
Article 1641 of the French Civil Code: ‘The seller is bound to the guarantee in the event of hidden defects in the item sold which render it unsuitable for its intended purpose, or which diminish its suitability for that purpose to such an extent that the buyer would not have bought it, or only for a lower price, if he had been aware of them.’
Article 1642 of the French Civil Code: ‘The seller is not bound in the event of apparent defects which the buyer was able to notice for himself.’
Article 1643 of the French Civil Code: ‘He is bound in the event of hidden defects, even if he was not aware of them, except insofar as, in this case, he had stipulated that he would not be bound by any guarantee.’
Article 1644 of the French Civil Code: ‘In the situations covered by Articles 1641 and 1643, the buyer has the choice to return the item and be reimbursed for the price, or to keep the item and be reimbursed for part of the price.’
Article 1646 of the French Civil Code: ‘If the seller was unaware of the item’s defects, he shall be bound only to reimburse the price, and to reimburse to the purchaser the costs resulting from the sale.’
Article 1648 of the French Civil Code: ‘The action resulting from the hidden defects must be initiated by the purchaser within a period of two years following his discovery of the defect. (…)’
Article 10 – Confidentiality
The parties agree to consider as confidential all information, of any kind whatsoever and on any medium whatsoever, that is transferred from one of the parties to the other in the performance of this agreement, but with the exception of information for which the party which receives it can prove:
Each of the parties agrees to take all measures to ensure compliance with this obligation of confidentiality, and each of the parties promises not to divulge to any natural or legal person, either directly or indirectly, any confidential information of which it becomes aware in the context of this agreement (and/or to reproduce and/or use such information), whether acting on its own behalf or on behalf of any third party, for any purpose other than the performance of this agreement.
The commitments undertaken by the Parties pursuant to this article shall survive the expiry of this agreement for a period of two (2) years.
Article 11 – Personal data
In its performance of the Contract, Solpay collects and processes a certain amount of personal data about the Tourist, including the information specified in the article of the Contract entitled ‘Obligations of the Tourist’.
Solpay is the controller of the Tourist’s personal data. As such, Solpay undertakes to comply with the provisions of Regulation (EU) 2016/679 of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and of France’s Law no. 78-17 of 6 January 1978 on information technologies, data files and civil liberties.
Article 12 – Assistance to the Tourist
Should the Tourist encounter any difficulties, he or she may refer to the list of Frequently Asked Questions (FAQ) included within the Application. This list provides answers to common questions regarding the Application’s use.
Users can also email Solpay directly at firstname.lastname@example.org.
Article 13 – Intuitu personae
Due to its ‘intuitu personae’ character, this Contract may not be transferred between living persons nor upon death.
In addition, incapacity of either party, or a transformation or merger of Solpay, shall automatically terminate the contract.
Article 14 – Force majeure
The Parties may not be held liable for failure to execute or delays in the execution of one of their obligations set forth in the Contract if this failure to execute is due to a case of force majeure as defined in Article 1218 of the French Civil Code.
The Party claiming a case of force majeure shall (i) immediately inform the other Party by registered letter with acknowledgement of receipt, and (ii) do everything in its ability to reduce as much as possible the adverse effects resulting from this situation for the other Party. The other Party reserves the right to verify and check the reality of the claimed facts.
In the event of a situation of force majeure resulting in a temporary inability to execute an obligation, the obligations arising from the Contract shall be suspended for the full duration of the situation. The obligations thus suspended shall be executed again as soon as the effects of the force majeure situation have ended, within a period to be determined by mutual agreement between the Parties. If the Parties are unable to agree upon a new period, the execution periods shall only be delayed by a number of days equal to the number of days for which the obligations were suspended.
However, in the event that a case of force majeure would delay the execution of the obligations set forth in the Contract by a period of more than ten (10) working days, either of the Parties can then immediately terminate this Contract, by registered letter with acknowledgement of receipt sent to the other Party, with no ability to demand any form of compensation from the other Party.
If neither of the Parties acts to terminate it in this way, the Contract shall terminate automatically and with no formal action, thirty (30) days after the occurrence of the case of force majeure.
Article 15 – Liability
In all events, the Tourist acknowledges and accepts that Solpay shall not be liable under any circumstances for the following losses, regardless of their origin:
Article 16 – Termination
Article 17: Miscellaneous provisions
The Contract is made up of the following documents, in order of decreasing priority:
In the event of a contradiction between two or more provisions appearing in any of the contractual documents, the higher-priority document shall take precedence.
In the event of a contradiction between two or more provisions appearing in contractual documents of the same priority, or between successive versions of the contractual documents, the most recent document shall take precedence.
The conditions of the Contract are essential, and they replace any conditions which may appear in correspondence or documents exchanged between the Parties.
In the event that one or more provisions of the Contract prove to be contrary to a legally applicable law or text, this law or text shall take precedence, and the Parties shall make the necessary changes to comply with this law or text. All other provisions of the Contract shall remain in force, and the Parties shall make their best effort to find an acceptable alternative solution in the spirit of the Contract.
Article 18 – Attribution of jurisdiction and mediation
In the event of a dispute that cannot be amiably resolved between the Parties, and in accordance with Article L. 612-1 of the French Consumer Code, the Tourist may make use of the following mediation service at no charge: http://www.mediation-net-consommation.com/.
The Customer may also contact the dispute resolution platform made available online by the European Commission at the following address: http://ec.europa.eu/consumers/odr/.
If no amiable resolution can be found through a mediator, any disputes which may arise from the Contract, its conclusion or its validity shall be subject to the competent courts with jurisdiction at Solpay’s registered office.
Article 19 – Applicable law
By express agreement between the Parties, this agreement is governed by French domestic law.
Excluded merchandise and merchandise subject to restrictions
Merchandise excluded from the procedure:
Exceptionally, and in accordance with Directive 2002/24/EC of the European Parliament and of the Council of 18 March 2002 relating to the type-approval of two or three-wheel motor vehicles, items equipped with an electric motor may be subject to tax-exempt sales if the following cumulative conditions are respected:
Merchandise subject to restrictions on movement:
Note: under certain conditions, certain personal items are exempt from the (re-)export permit or certificate requirement (see the table summarising CITES regulations on personal effects (re-) exported by non-residents in the European Union in Appendix 3);
The Application is published and managed by SolPay SAS. The latter is also responsible for processing the data you provide through your use of the Application.
SolPay is a simplified joint-stock company, registered in the Cannes Trade and Companies Register under number 508 702 677, with share capital of 109 680 euros and whose registered office is located at 11-13 Chemin de l’Industrie, Canéopole – 06 110 Le Cannet, France.
To contact Solpay, you may send an email to email@example.com or reach us by telephone at: +33 (0)4 93 43 07 37.
|Why SolPay processes your data (purposes)||Types of data collected and processed||Legal basis for the data processing operation|
|- To enable the creation of a user account within the application, so that Users can benefit from the tax refund service offered by SolPay - To facilitate future tax refund procedures, without it being necessary for you to continually provide the same information to the retailer, once you have already created a user account within the Application||First and last name, date of birth, passport number, country of residence, passport expiry date, email address, password, personalised QR code, SolPay ID (“User account creation data”)||Performance of the contract governing the Application’s use|
|- To enable preparation of the VAT refund form and facilitate all procedures required for you to receive the VAT refund to which you are entitled - To allow you to track the progress of your refund - To collect the processing fees owed for the VAT refund service||First and last name, date of birth, passport number, country of residence, postal address, passport expiry date, type of goods purchased and their price, purchase date. Based on the refund method chosen: o If you choose a refund by bank transfer: your bank details; o If you choose a refund by cheque: your postal address; o If you choose a credit card refund: your credit card details and expiry date. (“Refund form data”)||Performance of the contract governing the Application’s use|
|To monitor your use of the Application so that SolPay can improve its functionality and performance||User account creation data, Refund form data, Login data (e.g. date and time that the Application was accessed)||Your consent Performance of the contract governing the Application’s use|
|- To locate customs offices, PABLO terminals and refund agencies in your immediate vicinity - To locate the SolPay partner stores, who use the Application, in your immediate vicinity||Geolocation data from your device||Your consent|
|To send promotional messages from SolPay and its partners via Application notifications||User account creation data||Your consent|
|To fight fraud by (i) analysing your activity history in order to identify anomalies and (ii) accessing details related to suspicious activity.||Application usage data (User account creation data, Login data, Refund form data)||Legitimate interest of SolPay|
Cookies are text files that are downloaded to your device when you visit a website or application. They are used because they allow the website or application to recognise the user’s device.
User account creation data are forwarded to Solpay’s sales, accounting and legal staff so that we can conduct VAT exemption transactions, including VAT payment and refund transactions, on your behalf. Such data are also sent to Solpay’s IT department to support the Application’s technical operation, and to the publisher of your device’s operating system if you have activated the ‘Touch ID’ feature.
The Refund form data are forwarded to Solpay’s sales, accounting and legal staff so that we can conduct VAT exemption transactions, including VAT payment and refund transactions, on your behalf. In addition, your data are instantaneously transmitted to the French authorities, via electronic means, at the time of purchase. The authorities may access your data at a later date in the context of an audit procedure. Data related to the refund form are also processed by SolPay’s IT department in order to support the Application’s technical operation.
Geolocation data are forwarded to SolPay’s sales and IT staff.
Data collected as part of the fight against fraud are forwarded to SolPay’s IT department and management.
In addition, if you tick the box labelled ‘I agree to allow my data to be communicated to Solpay’s partners’, Solpay can communicate your first, middle and last names, country of residence, mailing address and email address to certain retailers from which your purchases were made, exclusively for purposes of marketing and promoting goods that they market directly. The list of these retailers is available from firstname.lastname@example.org.
Your data are retained for a fixed period of time, which differs according to the type of data concerned:
You have access, rectification, erasure and portability rights over your data, as well as the right to restrict and/or object to the processing of your data.
You may also leave instructions pertaining to the handling of your data after your death.
Finally, you have the right to file a complaint with a supervisory authority, such as the French National Commission for Information Technology (Commission Nationale de l’Informatique), at any time.
You can exercise your rights by sending a specific request, accompanied by proof of identity, to the following address: email@example.com
SAV’IN TAX FREE
11 chemin de l’industrie
06110 Le Cannet, France
N°TVA : FR 595 0870 2677