Registration Terms & Conditions

EAS Legal

Registration Terms & Conditions

Easy Access System Project OÜ · Version 3.0 · Effective 12th October 2026

EAS Project OÜVersion 3.0Effective 12th October 2026

Please read these terms carefully before completing your registration. By ticking the confirmation box, the Customer agrees to be bound by the terms set out below, as well as the full User Agreement EAS and its annexes. These terms are intended to give the Customer a clear understanding of what happens upon registration, and what obligations apply in the event of cancellation.

Before you register: IOSS is an official tax registration

  • IOSS is an official VAT registration with the Estonian Tax and Customs Board (EMTA), made through Neman OÜ, the IOSS Intermediary.
  • EAS applies for the registration automatically during onboarding. No further confirmation is requested.
  • From the registration date, an IOSS return must be filed every month, also when there are no sales, and EAS fees are payable.
  • The registration stays in force until it is cancelled. Cancellation takes two (2) full calendar months after the month in which EAS receives the termination notice, and fees remain payable until then. For example, for notice received on 15 March, the service ends on 31 May.
1

Introduction

These Registration Terms and Conditions (“Registration Terms”) apply to any legal entity (“Customer”) that completes the EAS registration process and thereby enters into the User Agreement EAS with Easy Access System Project OÜ, business registry code 16244595, Estonia (“EAS”), and, where applicable, with the other EAS group companies named in it, such as Neman OÜ as IOSS Intermediary.

These Registration Terms form a part of the full User Agreement EAS. In the event of any conflict between these Registration Terms and the full User Agreement EAS, the full User Agreement EAS shall prevail.

2

Service Commencement

Under the User Agreement EAS, delivery of the EAS solution is deemed to have completed, and EAS becomes entitled to charge for its services, from the moment any one of the following occurs:

  • EAS notifies the Customer that the EAS solution is available for use;
  • The Customer completes self-onboarding with successful test order(s);
  • EAS grants the Customer authorisation to access any part of the EAS Dashboard; or
  • The Customer begins using the EAS solution in any capacity.

In addition, for VAT compliance services including, but not limited to, IOSS, OSS, Non-Union OSS, and UK VAT, the Customer’s registration and completion of onboarding constitutes formal acceptance of those services. From that point, EAS and any appointed service providers are entitled and required to commence filings, applications, and registrations on the Customer’s behalf without requiring any further confirmation or instruction.

This means that VAT registration processes are carried out during onboarding. By the time onboarding concludes, most or all of these registrations will already have been completed on the Customer’s behalf. The service has begun. Each registration is an official registration with the relevant tax authority and starts the Customer’s filing obligations, such as monthly IOSS returns, also when there are no sales.

Important: If the commencement of services is delayed for reasons attributable solely to EAS, the service start date will be adjusted accordingly. However, delays caused by incomplete or inaccurate information provided by the Customer will not affect the commencement date.

No refunds for non-use: As fees are tied to service activation and not to sales activity or usage of issued registration numbers, EAS does not issue refunds on the basis that sales have not yet commenced or that an issued registration number has not yet been used. By completing registration, the Customer accepts that the service has been activated and that fees are due from that point. If the service is no longer required, a formal cancellation notice must be submitted in accordance with Section 6 of these terms, and the applicable notice period will apply.

3

Services Covered

Depending on business requirements, one or more of the following VAT compliance services may be activated in accordance with the Customer’s registration and pre-onboarding questionnaire. The specific services activated are recorded in the EAS Dashboard or in Annex 2 of the User Agreement EAS.

Scheme Applies to Summary
IOSS Distance sales of goods imported into the EU in consignments with an intrinsic value of up to €150 Neman OÜ, an EAS group company, acts as IOSS Intermediary and fulfils the VAT obligations under the Import One Stop Shop scheme. EAS provides the service.
Union OSS Intra-EU distance sales of goods, and B2C services supplied by EU established sellers EAS manages VAT reporting and / or filing obligations across EU member states through a single registration.
Non-Union OSS Non-EU established sellers supplying services to EU consumers EAS manages VAT reporting and / or filing obligations for non-EU established businesses supplying into the EU.
UK VAT Non-UK sellers supplying goods or services into the United Kingdom, including Non-UK sellers warehousing or fulfilling goods within the United Kingdom. EAS manages VAT filing obligations to HMRC on the Customer’s behalf. Please note that UK VAT registration is not included within the standard EAS service scope. The Customer is responsible for ensuring that a valid UK VAT registration number is in place prior to activation of this service. UK Input VAT is a separate service with a separate fee.

All services are subject to the terms, conditions, and pricing set out in the full User Agreement EAS. Additional or optional services, such as Merchant of Record and DDP services or consulting, may be activated separately and will carry their own applicable terms.

4

Customer Responsibilities

To enable EAS to provide its services effectively and in compliance with applicable law, the Customer is responsible for the following:

  • Provision of access to the ecommerce store if EAS configuration service is selected.
  • Or booking a meeting at the first possible instance for video installation.
  • Providing accurate, complete, and up-to-date information at the time of registration and throughout the duration of the agreement;
  • Ensuring that the e-commerce platform and technical setup remain compatible with EAS requirements and instructions;
  • Keeping the product data in the store accurate, including HS codes. HS code assignment by EAS is a separate service with a separate fee;
  • Maintaining the security of any credentials, VAT numbers, or IOSS numbers issued, and limiting their distribution to trusted logistics and fulfilment partners only;
  • Reporting any suspected misuse of issued identifiers to EAS immediately;
  • Informing EAS promptly of any changes to legal structure, ownership, contact details, or financial position; and
  • Not using any other overlapping VAT or customs compliance tools simultaneously with the EAS solution without prior written agreement; and
  • Where UK VAT filing services are activated, ensuring that a valid UK VAT registration number issued by HMRC is in place prior to activation. EAS does not provide UK VAT registration services and cannot file on the Customer’s behalf without a valid registration number in place.

The Customer remains solely liable for confirmation of the configuration and accuracy of the data. EAS is not responsible for errors arising from incomplete or incorrect configuration, also where EAS has assisted with it.

5

Fees and Payment

Fees for EAS services are based on the pricing plan chosen at registration, as set out in the EAS fee schedule (Annex 5 of the User Agreement EAS). By registering, the Customer accepts that fees will become payable from the date services commence.

  • Fees are payable from the date of service commencement and are not conditional on sales having commenced or any issued registration number having been used;
  • All invoices are issued in euros. Payment is due within the terms specified on each invoice;
  • Overdue payments may result in service suspension and will accrue interest at EURIBOR (6 months) + 11%, plus a late payment fee based on the outstanding invoice total;
  • Pricing plans may be changed monthly by the Customer, provided the change is submitted before the 25th of the relevant month. The change takes effect the following month;
  • EAS may update its pricing with one month’s written notice. If a fee increase is significant, the Customer may terminate the affected service by written notice within thirty (30) days of the notice;
  • Where the e-commerce platform charges for the EAS Connector (Platform Charge), EAS deducts one Platform Charge per Customer from the EAS monthly service fee, as set out in the User Agreement EAS.

Consequences of non-payment: If an invoice is not settled by its due date, EAS reserves the right to suspend VAT filings and all related compliance services, including IOSS. Where non-compliance persists, EAS may take further steps including the cancellation of applicable registrations, such as the IOSS registration, with the relevant tax authority. Cancellation of an IOSS registration means the Customer will no longer be entitled to use the IOSS scheme for shipments into the EU. This may result in end customers being liable for import VAT at the border, potential customs delays, and direct VAT liability falling on the seller. A cancelled IOSS registration cannot be reinstated; a new registration is needed. EAS accepts no liability for losses or consequences arising from service suspension or registration cancellation due to non-payment.

Text messages (SMS): At registration, the Customer may opt in, by ticking a separate box, to receive text messages from EAS about its account, such as invoice and payment reminders and service notices. Opting in is optional and is not a condition of registration. Message frequency varies with invoices and account activity. Message and data rates may apply. Messages cannot be replied to. To opt out at any time, or for help, contact [email protected]. Opting out does not affect payment obligations or reminders by email. These messages are not used for marketing, and mobile numbers and text message opt-in data are not sold or shared with third parties for marketing purposes. Mobile carriers are not liable for delayed or undelivered messages. The EAS Privacy Policy describes how personal data is processed.

6

Cancellation and Termination

If the Customer wishes to cancel or terminate EAS services, please note that termination is not immediate. Minimum notice periods apply per scheme, and termination of EAS agreement does not take effect until all relevant VAT registrations have been formally cancelled with the applicable tax authorities.

Scheme Minimum notice period How to notify
IOSS Two (2) full calendar months after the month in which EAS receives the notice Written notice to EAS via the EAS Dashboard, by filling in the cancellation form
Union OSS Effective from the next filing cycle Written notice to EAS via the EAS Dashboard, by filling in the cancellation form
Non-Union OSS One (1) full calendar quarter Written notice to EAS via the EAS Dashboard, by filling in the cancellation form
UK VAT Effective from the next due filing date Written notice to EAS via the EAS Dashboard, by filling in the cancellation form

For services not tied to a specific VAT scheme, the general termination period is three (3) months’ written notice from either party in effect.

Please note: Services involving EAS’ VAT registrations will remain active until those registrations are formally closed by EAS. Merchant own registrations such as the UK VAT, remain in effect.

Either party may terminate the agreement immediately in the event of insolvency, bankruptcy, or material breach that has not been remedied within the applicable cure period as set out in the full User Agreement EAS.

7

Limitation of Liability

Neither party shall be liable for indirect, incidental, or consequential losses, including but not limited to loss of revenue, profits, or business interruption. Each party’s total liability in connection with any claim shall not exceed the total amount paid by the Customer for the EAS services in the one month preceding the event giving rise to the claim, excluding refunds and government fees.

These limitations do not apply to the Customer’s obligation to pay fees, taxes, duties and other public charges, or to liability arising from gross negligence or wilful misconduct, or where liability cannot be excluded under applicable law.

EAS is not responsible for errors or losses arising from inaccurate or incomplete data provided by the Customer, or from the Customer’s failure to maintain a compatible technical environment in accordance with EAS guidance.

8

Governing Law

These Registration Terms, and the User Agreement EAS of which they form a part of, are governed by the laws of Estonia.

Any disputes arising in connection with these terms shall be resolved by a single arbitrator under the rules of the Estonian Chamber of Commerce, conducted in English, in Tallinn, Estonia.

Nothing in these terms limits either party’s right to seek urgent equitable or injunctive relief, or to initiate proceedings for overdue payments, in any court of competent jurisdiction.

9

Contact

If there are any questions regarding these Registration Terms or the services covered, please contact EAS:

Email: [email protected]

Support is available Monday to Friday, 09:00 to 18:00 Estonian time (EET / EEST), excluding Estonian public holidays.

For the full User Agreement EAS and all annexes, please refer to the EAS Dashboard or contact an EAS account representative.