Tax & Customs Information | 3DMoose

Taxation and Compliance Policy Overview
Enstitü OÜ (doing business as “3DMoose”) (the “Company”), a global provider of digital products, software, subscriptions, and physical maker kits (collectively, “Products”), is fully committed to compliance with all applicable tax laws, regulations, and reporting obligations in every jurisdiction where the Company conducts business or where its Customers (“Users”) are located. This Taxes Policy outlines the Company’s approach to value added tax (“VAT”), goods and services tax (“GST”), sales and use tax, digital services taxes, import duties, customs fees, and any other indirect or direct tax obligations arising from the sale and distribution of Products. This policy is governed by international conventions (e.g., the OECD International VAT/GST Guidelines), European Union VAT directives, local tax statutes, the U.S. Internal Revenue Code, and country-specific indirect tax regulations.

1. Value Added Tax (VAT) and Goods and Services Tax (GST)
The Company collects VAT or GST on taxable Products in jurisdictions with applicable tax regimes. For sales of physical goods and digital services to private consumers within the European Union, the Company applies VAT at the rate applicable in the consumer’s Member State under the VAT One-Stop Shop (OSS) scheme. Where permitted, the Company also utilizes the Import One-Stop Shop (IOSS) for low-value goods. In jurisdictions such as Australia, New Zealand, Canada (under HST/GST), and Singapore (under PDPA GST), the Company registers and collects GST in accordance with local thresholds and registration requirements.

2. Sales and Use Tax (U.S.)
For sales to Customers located in the United States, the Company is required to collect sales and use tax in states where it has established nexus—either physical presence, economic threshold, or marketplace facilitator obligations. The Company monitors sales volumes and transaction counts to determine economic nexus thresholds under state laws (e.g., 200 transactions or US$100,000 in gross sales). Sales tax is calculated at the point of transaction based on the Customer’s shipping or billing address and remitted to the relevant state taxing authority.

3. Digital Services Tax (DST)
In certain jurisdictions, digital services taxes or similar levies apply to revenue generated from digital products and online services. The Company assesses DST obligations in countries with enacted DST regimes (e.g., France, United Kingdom, India) and complies with registration, collection, and reporting requirements where applicable, even if such taxes are not classified as VAT/GST.

4. Reverse Charge and B2B Transactions
For business-to-business (B2B) transactions, the Company may apply the reverse charge mechanism where permitted by law. Under reverse charge, the obligation to self-account for VAT shifts from the supplier (the Company) to the recipient (the business Customer), who must account for VAT in their local VAT return. The Company issues VAT invoices indicating “reverse charge” where applicable, and requires the Customer’s VAT registration details to validate exemption eligibility.

5. Import Duties, Customs Fees, and Indirect Taxes
International shipments of physical Products may incur import duties, customs fees, tariffs, excise taxes, or other indirect taxes imposed by the destination country. These charges are the responsibility of the Customer unless explicitly prepaid or included by the Company. The Company provides accurate commercial invoices and customs declarations to facilitate clearance, but Customers must ensure payment of any duties or taxes assessed by customs authorities to avoid delays or seizure of shipments.

6. Thresholds, Registrations, and Electronic Filing
The Company monitors turnover thresholds for mandatory tax registrations in each jurisdiction. When thresholds are met (e.g., US state nexus, EU digital supplies thresholds, Canadian HST registration), the Company registers with the relevant tax authorities and maintains electronic tax administration accounts (including remote filing portals, e-invoicing mandates, and digital ledger requirements). The Company complies with electronic invoicing mandates under e-CTD, PEPPOL, or national e-invoice frameworks where required.

7. Tax Invoice and Receipting Requirements
For all taxable transactions, the Company issues tax invoices that meet local statutory requirements, including invoice number, date of issue, supplier and customer details, description of goods or services, unit price, taxable amount, tax rate(s), and total tax. For B2B transactions subject to the reverse charge, the invoice clearly indicates the reverse charge treatment. Electronic invoices are archived securely for statutory retention periods.

8. Tax Settlements, Remittances, and Reporting
The Company collects taxes at the point of sale, segregates collected tax amounts, and remits them to the correct tax jurisdiction on the required remittance schedule (monthly, quarterly, or annually). The Company prepares and files periodic VAT/GST returns, sales tax returns, digital services tax returns, and any relevant excise or customs declarations. The Company retains records of transactions, tax filings, and correspondence for a minimum of 10 years or longer where local law requires.

9. Compliance Audits and Tax Authority Engagement
The Company cooperates with tax authorities during audits or inquiries, furnishes requested documentation, and implements any corrective measures arising from assessments. The Company engages external tax advisors and audit firms to perform periodic compliance reviews, internal controls testing, and readiness assessments for international tax audits.

10. Customer Responsibilities and Disclosures
Customers are responsible for providing accurate billing, shipping, and VAT registration information. Business Customers must supply valid VAT/GST registration numbers for reverse charge and B2B transactions. Failure to provide correct information may result in incorrect tax treatment, penalties, or interest charges. The Company discloses tax-inclusive and tax-exclusive pricing clearly on the Site and on customer invoices.

11. Tax Adjustments, Credits, and Refunds
In the event of over-collection, tax-exempt supplies, or cancelled orders, the Company processes tax adjustments and issues credit notes or refunds to the Customer’s original payment method. Tax credits are reused in subsequent filings or refunded as mandated by local law. Disputes regarding tax treatment are resolved under the Company’s billing dispute process.

12. Transfer Pricing and Corporate Tax Considerations
Although not directly affecting end Customers, the Company maintains arm’s length transfer pricing policies for intercompany transactions and complies with corporate income tax obligations, permanent establishment rules, and country-by-country reporting requirements for multinational enterprises under the OECD BEPS Action Plan.

13. Changes to the Taxation Policy
The Company may update this Taxation and Compliance Policy to reflect changes in tax laws, regulations, or business practices. The updated policy will be posted on the Site with the “last updated” date. Continued use of the Site and purchase of Products after changes constitute acceptance of the new policy.

14. Governing Law and Dispute Resolution
This Taxation and Compliance Policy shall be governed by and construed in accordance with the laws of the Republic of Estonia, without regard to its conflict of law principles. Any dispute arising from this Policy shall be subject to the exclusive jurisdiction of the courts of Tallinn, Estonia, unless mandatory local consumer protection laws require otherwise.

15. Contact Information
For questions, clarifications, or assistance with tax matters, including invoice requests or tax residency queries, please contact:
Enstitü OÜ (d/b/a 3DMoose)
Tartu maantee 67/1-13B, 10115 Tallinn, Estonia
Phone: +372 609 4167
Registration Code: 14850305
VAT Number: EE102444771
Email: support@3dmoose.com