Self-billing Agreement
Dohoda o vystavování daňových dokladů odběratelem
This is the text GPUwerk Platform partners accept in the partner console, which records the version each partner accepted.
Partner terms: Partner Agreement (version 6) · Self-billing Agreement (version 2) · Partner Data Processing Annex (version 3) · Partner Renter Terms Annex (version 3)
Changed from version 1: clauses 1.1 and 2.3. The Partner is identified by the details it gives when it accepts the Partner Agreement, and accepts this agreement with it in the partner console.
1. Parties and VAT status
1.1 PRINT IT! SE, VAT ID CZ06960090 ("GPUwerk", the customer), and the Partner identified in its partner account with the legal name, address, country and VAT ID (if any) it gave when it accepted the Partner Agreement ("Partner", the supplier).
1.2 Each party warrants its VAT status as stated in the partner account and will notify the other of any change, including registration or deregistration for VAT, within 5 days.
2. Authorisation
2.1 The Partner authorises GPUwerk to issue, in the Partner's name and on its behalf, the tax documents for the supplies covered by this agreement, and the corrective tax documents relating to them.
2.2 This agreement is made under section 28(10) of Czech Act No. 235/2004 Coll. on VAT and Article 224 of Directive 2006/112/EC, and, where they apply to the Partner, section 14(2) of the German UStG, Article 106d of the Polish VAT Act and section 72(6) of the Slovak VAT Act.
2.3 This agreement is accepted together with the Partner Agreement, in the partner console, as its clause 1.3 provides, before GPUwerk issues the first self-billed document.
3. No double invoicing
3.1 The Partner will not issue its own invoices for the supplies covered by this agreement.
4. Scope and calculation
4.1 The supply is DGX Spark compute capacity made available by the Partner to GPUwerk from a Partner-premises Node, and, for a Hosted Machine or a Sent-in Machine, the lease of that machine to GPUwerk (Partner Agreement, clause A3.7 and Schedule B).
4.2 Each calendar month is a separate partial supply ending on the last day of that month, which is the tax point.
4.3 The consideration is 70% of the usage GPUwerk charged renters for the Partner's Nodes in the month, as recorded in GPUwerk's billing ledger.
4.4 The consideration is fixed in EUR. The USD usage basis is converted at the European Central Bank reference rate for the last day of the month. The USD basis and the rate appear on the statement.
5. Numbering
5.1 GPUwerk numbers self-billed documents in its own series SB-YYYY-NNNNNN. The Partner uses that number in its own records and reporting.
6. Form and delivery
6.1 Each document is issued electronically as a PDF and as a UBL (EN 16931) file with identical content; the PDF is the original.
6.2 Documents are delivered to the Partner's billing email address and are available in the partner console. The Partner consents to electronic tax documents.
7. Acceptance
7.1 Each document is deemed accepted unless the Partner objects in writing within 10 days of delivery.
7.2 An objection is resolved only by a corrective document.
8. VAT treatment and the Partner's reporting duties
8.1 Czech VAT payer: 21% Czech VAT, with the VAT amount also stated in CZK at the Czech National Bank rate for the tax point.
8.2 Czech Partner that is not a VAT payer, whether a business or an individual: no VAT; the document states that the supplier is not a VAT payer.
8.3 Any other Partner: no VAT; "daň odvede zákazník / Reverse charge", with the label in the Partner's language, including "Gutschrift" and "Steuerschuldnerschaft des Leistungsempfängers" (DE, AT), "samofakturowanie" and "odwrotne obciążenie" (PL), and "vyhotovenie faktúry odberateľom" and "prenesenie daňovej povinnosti" (SK).
8.4 Every document carries "vystaveno zákazníkem / Self-billing" and a reference to this agreement and its acceptance deadline.
8.5 The Partner reports its supplies as its own sales in its VAT return and, where applicable, its EC Sales List and control statement.
9. Retention
9.1 Documents are kept for 10 years from the end of the tax period in which they were issued, as Czech law requires, and remain accessible to the tax authorities of either party on request.
10. Term
10.1 This agreement runs with the Partner Agreement. It ends automatically when the Partner Agreement ends, when either party deregisters for VAT where that changes the treatment, or on notice by either party. Documents already issued remain valid.
11. Law and language
11.1 Czech law governs this agreement. The English text is the one accepted; a Czech translation is provided on request.