Legal Notice - Léti’Quête EI Laëtitia Vasseur-Reibel

4 - TAX STATUS AND VAT

4.1 - Current status

The sole proprietorship Léti'Quête, represented by Laëtitia Vasseur-Reibel, currently benefits from the micro-enterprise regime and is not subject to VAT, in accordance with Article 293 B of the General Tax Code.

Consequently, the prices indicated on the website https://www.letiquete.fr/ and on any other communication materials are tax-free, and no VAT is applicable or invoiced to Clients.

4.2 - Possible evolution of tax status

In the event of exceeding the turnover thresholds provided for by the legislation in force or a voluntary change in tax status, the sole proprietorship Léti'Quête could become subject to VAT.

In this case:

• Users and Clients would be informed by an update of this Legal Notice and the General Terms and Conditions of Sale and Use (GTCSU) at least 30 days before the effective application of VAT

• A notification by email would be sent to regular Clients with an account or subscribed to the monthly newsletter

• The prices displayed on the website would be modified to clearly indicate the amount excluding taxes (HT) and the amount including all taxes (TTC)

• The intra-Community VAT number would be added to all commercial and legal documents

4.3 - Impact on current orders

In the event of becoming subject to VAT, services that have been booked and fully paid for before the date of VAT liability would remain invoiced at the net rate initially agreed upon.

However, services booked before the VAT liability but whose execution and/or payment would occur after this date would be subject to the new tax regime and therefore to the application of VAT, unless otherwise provided by law.

The Manager commits to communicating transparently about this evolution and to accompanying Clients in understanding these changes.