B2B Sales & VAT Compliance Policy

Effective Date: [25/10/2025] | Version: [v1.3]

1. Scope

This policy applies exclusively to physical goods sold on this website and shipped to addresses within the European Union (EU).

2. Key Principles

B2B Account Requirement: Business orders must be placed through a pre-approved B2B Account.
Account Opening: To apply for B2B billing or open a B2B Account, you must contact: info@mozaracing.com.
First-Order Threshold: Only customers whose FIRST order meets the B2B minimum order value (see Section 6) are eligible to open a B2B Account.
Default Status: Any order not placed via an approved B2B Account will be processed as a Consumer Order (B2C/DTC), regardless of whether a company name or VAT ID is provided in the notes or shipping fields.
Finality of Tax: VAT treatment is determined at the moment of payment. We do not support post-order VAT refunds or retrospective tax adjustments.

3. Default Order Classification

All orders are processed as Consumer Orders (DTC) unless:

The order is placed through an approved B2B Account; AND
The order meets all B2B eligibility requirements set out in this policy.

4. B2B Account Application & Verification

Commercial procurement (including bulk purchasing and resale) must be conducted via a B2B Account. To apply, please provide:

Legal Entity / Registered Company Name
Valid EU VAT Number (verified via VIES)
Registered Billing & Shipping Addresses
Authorized Contact Person & Phone Number

We reserve the right to verify VAT IDs and approve or reject B2B applications at our discretion, subject to applicable laws.

5. First-Order Requirement (The "Gateway" Rule)

A B2B Account can only be established if your initial purchase meets the minimum order value of EUR 1,000.

Note: If your first order is below this threshold, it must be processed as a Consumer Order. Subsequent orders meeting the threshold do not grant a right to retroactively convert past Consumer Orders into B2B orders.

6. B2B Eligibility Threshold (EUR 1,000+)

B2B status applies only to orders where the Subtotal (VAT included) is greater than EUR 1,000, excluding shipping costs.

Definition: "Subtotal" refers to the product price inclusive of VAT at checkout, before shipping and service fees.
No Discounts: B2B orders are ineligible for promotional pricing. The EUR 1,000 threshold is calculated based on the original subtotal before any coupon codes, promotional credits, or automatic discounts.
Currency: If purchasing in a non-EUR currency, the EUR equivalent will be determined by our system’s exchange rate at the time of checkout.

7. Exclusion of Promotions & Gifts

B2B Accounts are tailored for commercial pricing and are excluded from all Consumer (DTC) promotions, including:

Free gifts or "Gift-with-Purchase" offers.
Coupon codes, tiered discounts, or seasonal campaign pricing.
If a promotion is erroneously applied to a B2B order due to a technical glitch, we reserve the right to cancel and refund the order prior to shipment.

8. VAT Determination & No Retrospective Refunds

VAT is calculated at checkout based on the verified B2B status and EU "Reverse Charge" rules where applicable.

No Post-Order Adjustments: Once an order is paid, we will not:
1. Refund the VAT component.
2. Apply "Tax-Free" or "Zero-Rated" status retroactively.
3. Amend invoices to change the tax treatment based on a VAT ID provided after the transaction.

9. Invoicing

Invoices are automatically generated at the time of payment using the data provided at checkout. It is the buyer's responsibility to ensure all business details are correct before finalizing the payment. We do not re-issue or amend invoices after payment except where strictly required by law.

10. Customer Acknowledgement

By placing an order, you confirm that you understand and agree:

Business purchasing requires a pre-approved B2B Account via info@mozaracing.com.
B2B eligibility is contingent upon the first-order minimum value.
VAT and Invoice details are final at the point of payment.