Legal

Reseller Tax Guidance

Disclaimer

This document is intended solely for general guidance for resellers and partners of Artisan Furniture, operated by Global Vision Direct Ltd and its affiliated entities.

It does not constitute professional tax or legal advice. Tax laws vary across jurisdictions and may change from time to time.

Resellers are strongly advised to consult qualified tax professionals in their respective countries for accurate and up-to-date guidance.

Artisan Furniture and its affiliates accept no liability for any losses, penalties, or interpretations arising from the use of this content.

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Understanding Tax Complexity

Global commerce spans multiple tax regimes — GST, VAT, Sales Tax, HST, Nexus obligations, and more. Each country (and in some cases, each state or province) maintains its own tax framework, filing requirements, and thresholds.

All products sold by Artisan Furniture originate from our SMETA-audited, GMP-compliant, and B Corp-certified factory in Jaipur, India.

The following sections provide simplified overviews of the regions where we maintain active operations and fulfilment centres.

1. North America

United States of America

Artisan Furniture operates two fulfilment centres across the United States, ensuring efficient nationwide coverage. The U.S. taxation system is state-based rather than federal, meaning sales tax obligations differ from state to state. Resellers should familiarise themselves with the following key concepts: • Reseller Certificates and exemption eligibility. • Economic Nexus thresholds and registration requirements. • Destination-based vs. origin-based state sales tax rules. For detailed U.S.-specific guidance, please visit www.artisanfurniture.us.

Canada

Canada operates under a Goods and Services Tax / Harmonized Sales Tax (GST/HST) system, with rates varying by province.

• GST (5%) is applied federally.
• HST (13%–15%) applies in provinces that have harmonised with the federal framework.
• PST may apply separately in non-HST provinces.
Artisan Furniture fulfils orders from Brampton, Ontario, and taxes are calculated using destination-based taxation, meaning the ship-to province determines the applicable rate. If a reseller is located in Ontario but the goods are delivered to British Columbia, then British Columbia’s tax rules apply, not Ontario’s.

Resellers should review provincial registration rules, place-of-supply obligations, and input tax credit eligibility. For more details, visit www.artisanfurniture.ca.

2. Europe

United Kingdom

The United Kingdom operates under a unified VAT system administered by HMRC. All domestic transactions attract a standard VAT rate of 20%, unless they fall under a reduced or zero-rated category. Registered resellers can claim input VAT credits in accordance with HMRC rules, provided they maintain proper VAT invoices and records. For further guidance, visit www.artisanfurniture.net.

European Union

Within the European Union, Artisan Furniture holds tax registrations in both Germany (Magdeburg) and Spain (Madrid), supported by fulfilment centres in each location. We operate under the OSS (One-Stop-Shop) scheme for intra-EU distance sales.

• Goods shipped and consumed within Germany are charged 19% VAT, and goods shipped and consumed within Spain are charged 21% VAT, regardless of whether the buyer holds a VAT number.

• Intra-EU shipments from either hub follow destination-based VAT: if the buyer provides a valid VAT number, the supply is zero-rated; if not, the VAT rate of the destination country applies.

For example, a reseller may be based in Spain, but if the goods are delivered to France, the invoice carries French VAT (20%). Likewise, a German-registered buyer receiving goods in Italy would be charged Italian VAT unless providing a valid VAT number for zero-rating.
This structure reflects our two operational bases and our compliance with EU place-of-supply rules. For detailed regional guidance, please visit www.artisanfurniture.eu.

3. Australasia

Australia

Australia levies a Goods and Services Tax (GST) at a flat rate of 10% on most goods and services. Businesses with an annual turnover exceeding AUD 75,000 must register for GST and issue compliant tax invoices. Artisan Furniture’s Australian operations comply fully with local GST reporting and input-credit mechanisms. More information is available at www.artisanfurniture.au.

India

India follows the Goods and Services Tax (GST) regime, which replaced the earlier system of multiple indirect taxes. The standard GST rate applicable to most goods, including furniture, is 18%. Artisan Furniture’s manufacturing operations in Jaipur, Rajasthan, are fully GST-registered. Export shipments are treated as zero-rated supplies under IGST, complying with Indian customs and export regulations. For India-specific information, visit www.artisanfurniture.in.

Disclaimer

This document is issued strictly for general informational purposes and does not constitute tax, legal, accounting, or regulatory advice. The content herein provides only a high-level overview based on Artisan Furniture’s current operational footprint across North America, Europe, and Australasia. It is not intended to serve as a substitute for professional counsel, nor should it be relied upon for making filing, invoicing, remittance, or compliance decisions.

Tax laws, reporting obligations, thresholds, exemptions, and jurisdictional rules are complex, frequently amended, and highly dependent on individual business circumstances. Artisan Furniture is not acting as your accountant, tax advisor, legal representative, or compliance consultant. No fiduciary or advisory relationship is created through the provision of this document.

All readers must independently verify their specific obligations with a licensed accountant, certified tax professional, or the relevant local tax authority before taking any action. Artisan Furniture disclaims any and all liability arising from reliance on this guidance, whether direct, indirect, incidental, or consequential.

Use of this document is entirely at the reader’s discretion. It should be treated solely as a general orientation tool and not as authoritative advice or a basis for statutory compliance.

CONTRACTUAL CROSS-REFERENCE
Applies concurrently with the applicable Regional Addendum

Published January 2026 | Effective from January 2026 until Superseded or Amended