Tax &
Invoicing Terms

1. Purpose & Scope

This page describes, at a general framework level, the tax regimes that may apply to a purchase from VLStudio, operated by Vladyslav Zhminko, trading as VLStudio, Carrer de Valencia 191, 6.1, 08011, Barcelona, Spain, depending on where you are located. It applies to the VLS-PRO subscription, Power Token purchases, and Marketplace transactions. It is general information, not a final tax determination for your specific purchase, and not tax advice; see Section 9.

2. Seller of Record

For VLS-PRO subscriptions and Power Token purchases, the seller of record is Vladyslav Zhminko, trading as VLStudio. As an autonomo (Spanish sole trader), Vladyslav Zhminko has no separate corporate tax personality from the individual; the trader and the business are the same taxpayer.

For Marketplace purchases, each individual seller is the seller of record for what they sell, and is independently responsible for their own tax obligations on that sale, subject to VLStudio's own platform-level reporting duties described in Section 8 where applicable.

3. EU VAT (One-Stop-Shop)

For digital services sold to consumers (B2C) located in the European Union, EU VAT rules generally apply based on the buyer's location, and the standard route for a seller like VLStudio to collect and remit that VAT across EU member states is the EU VAT One-Stop-Shop (OSS) mechanism, once registered and configured. This section describes OSS as the general standard route; see Section 6 for whether it is configured today.

4. UK VAT

For digital services sold to consumers located in the United Kingdom, UK VAT is a separate regime from EU VAT, administered by HM Revenue and Customs, and may require its own registration depending on sales volume and the nature of the service.

5. US State-Level Economic-Nexus Sales Tax

For sales to buyers located in the United States, sales tax on digital products and services is generally a state-level matter in the US, and a seller's obligation to collect it in a given state can depend on that state's economic-nexus rules (typically based on sales volume or transaction count into that state) rather than on physical presence alone. This is a materially different regime from EU VAT and UK VAT and is evaluated separately per state.

6. No Automatic Tax Is Configured Today

7. Invoices & Receipts

8. Marketplace Sellers' Own Tax Obligations

Marketplace sellers are independently responsible for determining and meeting their own tax obligations on what they sell through the Marketplace, as also described in our Seller Agreement, Section 4. Separately, VLStudio may have its own platform-level reporting duties toward tax authorities regarding seller activity on the Marketplace, in frameworks generally similar to the EU DAC7 regime for reporting platform-seller income, once real seller payouts exist. This section does not represent that such platform-level reporting is currently being performed, since no real payout pipeline exists yet; see our Seller Agreement, Section 4 for the fuller disclosure.

9. This Is Not Tax Advice

This page is general information about tax frameworks that may apply, not a final tax determination for any specific transaction, and not tax, legal, or accounting advice to you or to any seller. The founder intends to confirm VAT and OSS registration and a proper invoicing setup with a qualified accountant before automatic tax collection goes live, and this page will be revised to reflect the outcome of that review.

10. Governing Law & Contact

These Tax & Invoicing Terms are part of, and governed by the same law and venue as, our Terms of Service, Section 17 (Spain, with EU/UK consumer carve-outs, courts of Barcelona, no mandatory arbitration for consumers). For questions, contact [[CONTACT_EMAIL_LEGAL]] (interim: vlstudiopartners@hotmail.com).