CHIP S.A. is subject to the Luxembourg VAT regulations. We therefore have to charge VAT:
- the Trademark Holder or Trademark Agent’s registered country of residence is within the European Union and the Trademark Holder or Trademark Agent has indicated that it is not VAT-liable, i.e. did not provide a valid VAT-number;
- the Trademark Holder or Trademark Agent’s registered country of residence is Luxemburg.