VAT and TAXES when you buy from SAN MARINO
Section 1: Purchases as "PRIVATE CUSTOMERS WITH RESIDENCE IN THE EUROPEAN COMMUNITY - SPECIAL TAX FREE PROCEDURE"
Section 2: Purchases as "COMPANY/BUSINESS BASED IN THE EUROPEAN COMMUNITY"
Section 3: Purchases as "PERSONS WITH RESIDENCE IN NON-EUROPEAN COMMUNITY COUNTRIES"
Section 4: Important notes
Section 5: PRICELISTS, registration request

Introduction:
San Marino is a small independent republic in the heart of Italy. This republic is NOT a member of the EUROPEAN COMMUNITY, therefore it should be considered as a NON-EUROPEAN COMMUNITY COUNTRY. Products sold in RSM are subject to 17% VAT, for the PRIVATE European customers is possible to buy TAX FREE without VAT and other costs (with TAX FREE there is no customs duties and the invoice is not valid for companies). For Companies the customs duties are required. There are no customs duties among SAN MARINO and the EU Member States, although it is recommend to contact the destination custom office to obtain all applicable information. Read carefully the following information, as it provides an overview of  procedures and taxes applied to products bought through our e-commerce website. Read carefully in order to avoid any unpleasant surprises at the arrival of the goods!

SECTION 1 "PRIVATE CUSTOMERS WITH RESIDENCE IN THE EUROPEAN COMMUNITY" - SPECIAL TAXFREE

The Private Customers of the EUROPEAN COMMUNITY (except Italy) can buy goods on our website completely TAX FREE without VAT and customs duties. You should buy on our website choosing the EMS or QUICKPACK EUROPE Delivery, in fact only with this kind of shipment you will not pay taxes (vat). This opportunity is only valid fot PRIVATE customers that live in the EUROPEAN COMMUNITY and our Receipt will be not a company invoice.

On the left side of the page, only if you are logon, the TAX FREE sign should appear, ONLY in this case the prices on the website will be TAX FREE (without VAT).

If you will not have the TAX FREE mode on your account, is necessary to request it to sales@hardstore.com , fax 00378 0549 970138 or tel. 00378 0549 970117.

SECTION 2 "COMPANY/BUSINESS BASED IN THE EUROPEAN COMMUNITY"

If you are a company with registered office based in a Country of the European Union, you can purchase goods through our e-commerce website VAT-FREE and pay only the cost of the goods. This purchase option envisages delivery through customs; the customs authorities at destination will charge VAT on the goods and the courier will collect the payment of said amount upon delivery, as in the case of purchases from non-Community Countries. With this purchase option you will receive a sales invoice that you can enter in your books for tax purposes and the delivery expenses will be charged an extra of 20 Euros for customs handling. To be sure that the website is displaying the right prices check that your SHOPPING CART shows under TAXES APPLIED ON THE PRICES the wording "TAX-FREE" as illustrated in the following figure: (any other wording is incorrect and hence you should contact us to correct your details)

In rare cases a BUSINESS / COMPANY based in a Member State of the EUROPEAN UNION (excluding Italy) may request the delivery of the goods without customs as if it were a private customer. In this case the customer pays 17% VAT to San Marino. The customer receives a RECEIPT which cannot be used for tax purposes. The advantages are a faster delivery and less delivery costs, as there is no need for customs clearing. This option is recommended for small orders. If your account is enabled for this procedure, your SHOPPING CART will show under TAXES APPLIED ON PRICES the wording "TAXES INCLUDED" as illustrated below: (any other wording is incorrect and hence you should contact us to correct your details)

SECTION 3 "NON-COMMUNITY BUSINESS/COMPANY or PRIVATE CUSTOMERS"

Any person (either a company or private customer) with residence in NON-COMMUNITY Countries or in a place not falling in the territory of the European Union can purchase the goods ONLY with customs clearing and VAT-free. The delivery costs will charged an extra of 20 Euros for customs handling and the final customer must pay the taxes due to the customs authorities of the Country of destination. We highly recommend that you contact your local customs office for information on TAXES, CUSTOMS DUTIES and the like on goods from the REP. OF SAN MARINO. To be sure that the website is displaying the right prices check that your SHOPPING CART shows under TAXES APPLIED ON THE PRICES the wording "TAX-FREE" as illustrated in the following figure: (any other wording is incorrect and hence you should contact us to correct your details)

SECTION 4 "IMPORTANT NOTES"
If for any reason whatsoever your SHOPPING CART shows the wording TAXES APPLIED ON PRICES: VAT 20% contact us because this rate is applied ONLY to Italian companies and it is not valid for foreign customers. Our CUSTOMER CARE will correct your details. See the following figure:

SECTION 5 "PRICELISTS - REGISTRATION REQUEST"
When registering our website's e-commerce system will assign a GENERAL PUBLIC PRICELIST to your account. If you are a company, contact us to enable the RETAILERS PRICELIST. We are always ready and willing to beat any offer by our competitors. Just contact us for personalized quotations for large-volume orders. The following figure illustrates the screen where you can check the type of pricelist currently assigned to your account: