VAT conditions

INFORMATION RELATING TO VAT PAYMENT

TRANSACTIONS BETWEEN COUNTRIES MEMBERS OF THE EUROPEAN UNION (France included)

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All purchases made on Viken Distribution are subject to the French and Community regulations in force and observe the legal provisions
imposed during international transactions. Our purchasing system depends on French legislation in force and sales transactions will
therefore be considered to have taken place in France.

Where does Viken Distribution carry out its operations ?

No. Viken Distribution makes sales in regions exempt from French VAT (value-added tax) and the prices are thus indicated excluding
taxes. In addition, many of our clients are businesses or professionals who can tax it. VAT will be added (when applicable) at the
time of completing the order.

French VAT and other taxes included in Viken Distribution prices ?

Viken Distribution carries out its commercial operations from France via a tax representation and the company issuing the invoices
has a register / VAT number intra-community. All purchases made by companies with tax offices in one of the EU member countries
and having an intra-EU VAT number will be exempt from VAT (provided that our system can validate your VAT number on the VIES
platform).

Are companies in EU countries subject to VAT payment ?

Yes. When the goods are delivered on the French territory, the French Law wants that the T.V.A. is applicable.

Are companies in EU member states with a VAT number VATed subject to payment of VAT if the goods are delivered
in France ?

OUTSIDE EUROPEAN UNION TRANSACTIONS

Purchases made by companies, natural persons or those legally based in non-EU countries are exempt from paying VAT, as these
purchases constitute exports.

Are non-EU companies subject to VAT ?

For this type of purchase / sale, the customs system may apply certain taxes depending on the country.

In addition to VAT, are there other taxes applicable for shipments outside the EU ?

Yes. All companies, individuals or legal entities based in an EU Member State and not having an intra-Community VAT number are subject
to French VAT

Is VAT applicable to companies from EU member states that do not have an intra-EU VAT number?