US Sales Tax and EU VAT

SWREG Inc. is the Merchant of Record for sales from the c:four website, which means that SWREG is the legal selling entity. As such, SWREG is responsible for collecting US sales tax or EU VAT where required by law.

US Sales Tax

• SWREG is required to collect and remit US sales tax for customers based in Illinois, Minnesota, Nebraska, and Utah since it has offices within each of these states.
• Companies based in any of these four states who have an Exemption form can avoid paying US sales tax - for more information click here.  

(NOTE: SWREG also has offices in CO, GA and IA, but according to the sales tax laws of these three states, tax is not collected for downloadable/electronically delivered products.)

European Union (EU) VAT

• Under EU law, SWREG is required to add VAT to all orders for electronically delivered goods from customers located in any EU country, unless they have a VAT number or are located in a VAT exempt region.
  
• VAT is applied at the local rate of the country in which the buyer is located. More information about this will be made available while you are filling the order form.
• If a customer can supply a valid EU VAT number at the time of the purchase, SWREG will not collect VAT.
• Some regions within the EU are exempt from VAT. If you are located in a VAT exempt region that appears in SWREG's country list, then no VAT will be collected. Examples include The Canary Islands and The Channel Islands.
• SWREG will not refund a VAT charge after a purchase has been made.
• SWREG supplies a valid VAT receipt with a purchase, so VAT can be reclaimed by a customer from their local taxing authority.
• The VAT exemption for small consignments (under 22 Euro) of physical goods does not apply to purchases of digital products.
• SWREG's VAT number is: EU826005198.