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TAX / VAT POLICY

Effective Date: 9 August 2025

NON-NEGOTIABLE POLICY: VAT treatment, export rules, and invoicing are applied as described in this TAX / VAT POLICY. If you do not agree, do not place an order. See also the TERMS OF SALE and SHIPPING & DELIVERY POLICY.

1. SCOPE

This policy applies to all B2B purchases from AURICLE via our website or direct invoice. Website use is governed by the TERMS OF SERVICE.

2. UK VAT (DOMESTIC SUPPLIES)

  • For deliveries within the United Kingdom, prices are shown in GBP and are subject to UK VAT at 20% unless a lawful zero-rating applies.
  • VAT is shown as a separate line at checkout and on your invoice.
  • Northern Ireland is treated as UK VAT area for deliveries from us; UK VAT rules apply.

Note: Domestic reverse charge does not apply to our supplies of goods.

3. EXPORTS OUTSIDE THE UK (EU & REST OF WORLD)

  • For deliveries outside the UK, UK VAT will be deducted at checkout when a valid non-UK delivery address is provided.
  • International orders are shipped on DAP/DDU (Delivered At Place / formerly DDU) terms (see §4).
  • The importer of record (you) is responsible for all import VAT and duties payable in the destination country.

4. DUTIES, IMPORT VAT & BROKERAGE (DAP/DDU)

  • Under DAP/DDU, import VAT, customs duties, brokerage/clearance fees, and local taxes are payable by you to the carrier or your local authority.
  • If you refuse or fail to pay import charges, the shipment may be returned or destroyed by the carrier. Any return, storage, re-shipping, or destruction fees are your responsibility.

See the SHIPPING & DELIVERY POLICY for carrier details.

5. PRICING, CURRENCY & DISPLAY

  • Prices are shown in GBP. Any USD/EUR figures displayed are approximate and for guidance only. Your card provider sets the exchange rate at the time of charge.
  • All prices exclude shipping; delivery charges are shown at checkout prior to confirmation.

6. VAT INVOICES & DOCUMENTATION

  • A VAT invoice is issued for UK-VATable supplies.
  • For exports, we issue a commercial invoice and customs documentation declaring the goods’ true value and HS codes. We do not undervalue or mark as “gift.”
  • On authorised returns/adjustments, we issue credit notes referencing the original invoice.

7. TAX IDENTIFIERS (VAT / EORI)

  • We may request your VAT number and/or EORI (where applicable) to assist with compliant invoicing and customs clearance.
  • Providing incorrect or missing identifiers can cause delays and additional costs, which are your responsibility.

8. FREIGHT FORWARDERS & INDIRECT EXPORTS

  • If you arrange export via a UK freight forwarder or collect goods in the UK, zero-rating may depend on receiving acceptable proof of export within required timeframes.
  • Where sufficient evidence is not provided, we may have to charge UK VAT or subsequently re-invoice.

9. ERRORS, CORRECTIONS & COMPLIANCE

  • If pricing or tax presentation errors occur due to human/system error, we may correct or cancel the affected order and refund any amounts paid.
  • We reserve the right to request reasonable information needed to satisfy VAT/export compliance and to delay or cancel shipments until received.

10. RECORD KEEPING & RETENTION

We retain transactional records (including invoices and supporting export evidence) for statutory periods to meet tax and auditing obligations.

11. CHANGES TO THIS POLICY

We may update this policy from time to time. Changes take effect when posted on this page.

12. CONTACT

Tax/VAT enquiries: info@auricle.co.uk
Company details: see COMPANY INFORMATION. Formal notices: see COMPLAINTS & NOTICES.

Version: 09.08.2025