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Terms & Conditions

Terms and conditions

Terms and Conditions

1. Introduction

1.1. This user agreement (“the agreement”) describes the terms on which you can access and use GlobalVATOnline (the “product”, “the service”, or “the website”).

1.2. The agreement will take effect when you click the “I agree” button. By clicking “I agree”, you agree to be bound by these terms of use.

1.3. We may amend the agreement at any time by posting the amended terms on the website. The new terms will automatically be effective and binding on you 15 days after they are posted. You may terminate the agreement in accordance with the termination provisions in this agreement if you do not wish to accept the amendments.

2. Access to, and use of, the product

2.1. We grant you a non-exclusive, non-transferrable right to access and use the product solely for your internal purposes and subject to the terms set out in the agreement.

2.2. You warrant and represent that the individual clicking on the “I agree” button has full authority to legally bind you to the terms of the agreement.

2.3. Each authorised user will be required to enter their username and password every time they wish to access the product. Each username and password is unique to each authorised user and is non-transferable. You will ensure that each authorised user maintains them in strict confidence and will not communicate them to anyone else. You are responsible for all use of the product made using usernames and passwords allocated to authorised users. You agree to notify us immediately of any unauthorised use of your account or any other breach of security. This clause 2.3 is subject to the provisions set out in clause 3.

2.4. You will not sell, lease, assign or otherwise transfer the rights to access and use the product under this agreement in whole or in part. In particular you will not: (i) copy, download or extract the information from the product (other than for your own internal purposes); (ii) permit any outsourcing, subscription or rental use of the product (including to your clients); (iii) permit the product to be used for any unlawful purpose (iv) disclose any information contained in the product, or access to the product, to any third party (including your clients) except to the extent required by law or with our prior written approval.

2.5. Save as expressly permitted by law, you may not copy or modify, the product or any information contained on the product.

2.6. The product is for general information purposes only. You should not act or rely on any information obtained from the product, and before making any decision, or taking or refraining from taking any action, specific professional advice should be sought.

2.7. You are responsible for verifying the outputs from the product.

2.8. The agreement is not intended, and will not be construed in any way, to be an undertaking or agreement on us to provide advice or counsel to you or to any other person.

2.9. We do not guarantee continuous, uninterrupted or secure access to the product and you acknowledge that the reliability, availability, performance and other aspects of the Internet are beyond our reasonable control.

2.10. We may prevent or limit access to the website where required for the purposes of resolving security issues, upgrades, scheduled or emergency maintenance or other reasonable purposes. Where reasonably practicable we will provide you with at least 48 hours’ notice of any scheduled down time (this notice may be posted on the website).

2.11. We will use standard, commercially-available virus-checking software in relation to any document or files accessible using the product. However we do not represent or warrant that the product or any documents or files downloaded from the product will be error-free, free from viruses or other harmful components.

2.12. We may from time to time prepare updates, amendments, clarifications or other changes to the product, when deemed appropriate by us. You will be entitled to receive such updates without further charge where fees have been paid in full.

2.13 Where the product contains a discussion board or other open forum, we may, in our discretion, moderate the content of any discussion board or other forum. However, we are under no obligation to oversee, monitor or moderate any discussion board and we expressly exclude liability for any loss or damage arising from the use of any discussion board by another user.

2.14 The views expressed by other authorised users on the system or a discussion board do not represent our views or values, nor are they supported or endorsed by us or any PwC firm.

2.15 You agree that we will be free to use and exploit any such information or content you post on a discussion board, and that no payment, royalty or other consideration whatsoever will be payable by us in connection with our use of such content.


3.1. You must complete all the required fields on the registration form, including the names of your authorised users who may access the product on your behalf.

3.2. We may accept or reject your registration for the product. If your registration is not accepted, we will notify you via email and will refund any initial fee you have paid. If your registration is accepted, we will send you a username and password.

3.3. If you are registering for corporate (multi-user) rate as set out in the Tariff Page,  the account will be assigned a ‘Head User’. This user will be able to manage (add/remove) users on the account. Once a user has been added to the account they will receive a registration email.

3.4. Where an individual ceases to be an authorised user, you will notify PwC immediately.

4. Subscription and Fees

4.1. You will pay the initial fee at the time of submitting your registration by one of the methods set out on the Tariff Page.

4.2. The initial term of the agreement begins when we accept your registration and ends:

a) after twelve months; or
b) if you are registering for a corporate (multi-user) rate, on the expiry of the agreement; 
unless, in each case, terminated earlier in accordance with the terms of this agreement or renewed in accordance with 4.3.

4.3. On the date of renewal, this agreement will be automatically renewed for successive periods of one year until terminated in accordance with this agreement. You must pay the renewal fee by one of the methods set out on the Tariff Page on the date of renewal. If you are registering for the corporate (multi-user) rate, this agreement will not be renewed unless the agreement pursuant to which your corporate key is issued is also renewed.

4.4. You are responsible for paying any taxes, including VAT, arising from the agreement for which you are legally liable.

4.5.All payments to be made by you under this agreement shall be made in immediately available funds free and clear of and without any withholding or deduction for any and all present or future taxes duties or other charges unless you are compelled by your domestic law to make such withholdings or deductions. If you are compelled by law to make any such withholding or deduction and if any or all of that withholding or deduction becomes irrecoverable in the United Kingdom, then  you shall pay to us such additional amounts as are required to enable us to receive the amount which we would have received if no such irrecoverable withholding or deduction had been made. You shall provide us with evidence that such taxes, duties or charges have been paid by forwarding to us official receipts within 30 days of payment.


5.1. We may wish to refer to you and the agreement when marketing our products and services. You agree that we may do so, as long as we do not disclose your confidential information.

5.2. We may disclose any information you provide to us (including personal data):

(a) to other PwC firms or relevant subcontractors in relation to the services; or

(b) where required by law or regulation or by a professional body of which we are a member.

6.Intellectual Property Rights

6.1. You acknowledge that all rights, including all intellectual property rights, title and interest in the product (including the software and the content provided through or on the product) belong to and will remain with us (or our licensors) and that you are not acquiring any property rights in the product or any information it contains.

7.Data Protection

7.1. You agree that we may process your personal data for the purposes of any of (i) providing the service, (ii) maintaining our administrative or client relationship management systems, including the use of IT outsource providers, (iii) quality and risk management reviews, and (iv) providing you with information about us and our range of services. We may transfer data to other PwC firms and our subcontractors in relation to any of these purposes.

7.2. Where we act as your data processor, we will act only on your lawful instructions and we will comply with obligations equivalent to those imposed on you by the seventh principle of the Data Protection Act 1998 (as may be amended).

7.3. We may, for the purposes in clause 7.3 , transfer the personal data outside the European Economic Area (but only to a recipient who is (i) in a country which provides an adequate level of protection for personal data, (ii) US ‘Safe Harbor’-certified or (iii) under an agreement with us which covers the EU requirements for the transfer of personal data to data processors outside the EEA).

8.Limited Warranty and Remedy

8.1. We are not responsible for any errors or omissions, or for the results obtained from the use of the product. The product is provided “as is” and we do not make any other warranty of any kind whatsoever, either express or implied, including but not limited to implied warranties of quality or fitness for a particular purpose, availability, or security. We do not warrant the results of the product or that the product will meet your requirements.

9. Liability and indemnities

9.1. We may use other PwC firms (each of which is a separate and independent legal entity) or subcontractors to provide the services. We remain solely liable for the services.

9.2. You agree that under no circumstance will we, or any PwC firm be responsible for, or liable to you or anyone else for (i) any information contained in or omitted from the product; (ii) any person’s reliance on any such information, whether or not the information is complete; (iii) the consequences of any decision you or any other person takes or fails to take from use of the product.

9.3. You agree that we will not be liable for (i) loss or corruption of data from your systems, (ii) loss of profit, goodwill, business opportunity, anticipated savings or benefits or (iii) indirect or consequential loss.

9.4. You agree that our total liability (including interest) for all claims connected with the product and this agreement (including but not limited to negligence) is limited to three times the total fees payable under this agreement (excluding VAT) or £100,000 (one hundred thousand pounds) whichever is the greater.

9.5. Nothing in this agreement will limit a person’s liability for (i) death or personal injury caused by that person’s negligence, (ii) that person’s fraud or (iii) anything else that cannot by law be limited.

9.6. You will ensure that each person who uses or accesses the product is an authorised user and complies with the terms of this agreement. Neither we nor any PwC firm or any of our or their licensors will have any responsibility or liability in connection with any unauthorised use (including any use beyond the scope of any rights granted in this agreement) of the usernames or passwords or any unauthorised access to or use of the product. You will be liable to us for any losses or other costs we reasonably incur arising from a breach of any of the terms by your authorised users or any other person who accesses the product using the user name and password of your authorised user or to whom you distribute any information obtained from the product.

9.7. You agree not to bring any claim (including one in negligence) against another PwC Firm (or its partners, members, directors or employees) or our subcontractors in connection with the product.

9.8. You will ensure that no authorised user, or associate, both while they are associates and thereafter, brings any claim against any PwC firm (or its partners, members, directors or employees) or our subcontractors in respect of any liability relating to the product or the agreement.

9.9. The product is provided solely for your use in accordance with the terms of this agreement, and you may not provide access to the product, nor information obtained from the product, to any third party or make the benefit of the product available to any third party. You agree to reimburse us for any liabilities, losses, expenses or other costs we reasonably incur in connection with any claim against us by any third party.

10. Term and Termination

10.1. Either we or you may end this agreement immediately by giving written notice to the other if (i) the other materially breaches it and does not remedy the breach within 14 days, (ii) the other is or appears likely to be unable to pay its debts or becomes insolvent or (iii) the performance of it (including the application of any fee arrangements) may breach a legal or regulatory requirement.

10.2. We may terminate the agreement for any reason by giving you two days notice. In such event we will refund a pro rata amount of any fee you have paid for the period from the effective date of termination to next renewal date. In the event of termination for any other reason, you will not be entitled to a refund of any fee (or part thereof).

11. Dispute Resolution

11.1. If a dispute arises, the parties will attempt to resolve it by discussion, negotiation and mediation before commencing legal proceedings.

11.2. The agreement and any dispute arising from it, whether contractual or non-contractual, will be governed by English law and be subject to the exclusive jurisdiction of the English courts.

11.3. Any claims must be brought no later than two years after the date the claimant should have been aware of the potential claim and, in any event, no later than four years after any alleged breach.

12. General

12.1. No party will be liable to another if it fails to meet its obligations due to matters beyond its reasonable control.

12.2. This agreement forms the entire agreement between the parties in relation to the product. It replaces any earlier agreements, representations or discussions. Subject to clause 9.5, no party is liable to any other party (whether for negligence or otherwise) for a representation that is not in this agreement.

12.3. No party may assign, transfer or deal with their rights or obligations under the agreement without prior written consent, but we may novate the agreement to a transferee of all or part of our business. This novation will take effect on written notice from us so that (i) the transferee will be substituted for us with effect from the date specified in the notice and we will no longer have any rights and obligations under this agreement except in respect of work performed prior to that date and (ii) the combined aggregated liability of us and the transferee will not exceed the limit of our liability before the novation took place.

12.4. Except as set out in clauses 9.7 and 9.8 a person who is not a party to the agreement has no rights under the Contracts (Rights of Third Parties) Act 1999 (as may be amended) to enforce any term of the agreement. The PwC firms referred to in those clauses may enforce them in their own right. Their consent is not required to vary or rescind the agreement.

12.5. Any clause that is meant to continue to apply after termination of this Licence agreement will do so including, but not limited to, clauses 4, 5, 6, 7, 8, 9 and 11.

12.6. If you are not satisfied with the product, or have suggestions for improvement, please contact either your engagement leader or Margaret Cole, the executive board member responsible for quality, who is located at our registered office. We will look carefully and promptly at any complaint. You may also contact the Institute of Chartered Accountants in England and Wales.

  1. Interpretation

In the agreement the following words and expressions have the meanings given to them below:

associates: any entity which from time to time controls, is controlled by or is under common control with you, where control means having the ability (including without limitation by means of a majority of the board of directors) to control the management and policies of an entity.

authorised user– your (or your associates’) employees or directors who are allowed to access the product subject to the terms of the agreement.

product - the GlobalVATOnline website ( and any information contained therein

PwC firm –any entity or partnership within the worldwide network of PricewaterhouseCoopers firms and entities

we, us or our- refers to PricewaterhouseCoopers LLP, a limited liability partnership incorporated in England (number OC303525) whose registered office is at 1 Embankment Place, London WC2N 6RH

you, your - the party or parties to the agreement (excluding us)


Tariff Page

Subscription fees

The current annual subscription prices for GlobalVATOnline are listed in the table below. 
Please note that all prices are exclusive of VAT and\or local taxes.

Annual subscriptions

GVO Standard

GVO Plus

GVO Premium

Single user

2,000 GBP

4,000 GBP

10,000 GBP

Multi user up to 25 users

4,000 GBP

7,500 GBP

15,000 GBP

Multi user above 25 users

Please contact PwC

Please contact PwC

Please contact PwC

Indirect Tax return forms - EU / Non EU

Additional 3,000 GBP

Additional 3,000 GBP


Digital Tax Modules

Additional 3,500 / 7000 GBP

Additional 3,500 / 7000 GBP

Please contact PwC

UK VAT Number Checker

Additional 300 GBP per entity

Additional 300 GBP per entity

Additional 300 GBP per entity