🛡️ Legal

Terms and Conditions

Please read these terms and conditions carefully before using our platform and services.

1

Acceptance of Terms

Last updated: 20 June 2026. These Terms and Conditions ("Terms") govern access to and use of the website worldpayments.uk (the "Website") and all compliance, tax collection and remittance services made available through it (together, the "Services") by WORLDPAYMENTS UK LIMITED, a company registered in England and Wales with its registered office as set out below ("WorldPayments UK", "we", "us" or "our"). These Terms apply to every business, organisation or individual that registers for or otherwise uses the Services ("Client", "you" or "your").

If you do not understand any part of these Terms, or have a question, please contact us at compliance@worldpayments.uk before using the Services.

By registering for, accessing or using the Services, you confirm that you accept these Terms and agree to be bound by them, as updated by us from time to time in accordance with section 22 (Changes to these Terms).

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Important Notice

All Services described in these Terms are provided by WORLDPAYMENTS UK LIMITED and, where applicable, its affiliates and authorised sub-processors. Our registered office is:

WORLDPAYMENTS UK LIMITED
Office Gold Building 7, Floor 5
566 Chiswick High Road
Chiswick Business Park
London
United Kingdom
W4 5YG

Company registration number: [Company Registration Number]
Email: compliance@worldpayments.uk

By registering for or purchasing any of our Services, you confirm that you have read, understood and agreed to be bound by these Terms in full.

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About WorldPayments.uk

WorldPayments.uk helps businesses that sell digital products, electronically supplied services or other cross-border goods and services meet their indirect tax obligations in the jurisdictions where their customers are located, on a global basis. A growing number of countries require non-resident suppliers to register for, collect and remit a local indirect tax (such as VAT, GST, a digital services tax or an equivalent levy) on supplies made to consumers and other non-taxable recipients in that country.

One illustrative example is India's "Online Information and Database Access or Retrieval" ("OIDAR") regime under the Integrated Goods and Services Tax Act 2017, which requires non-Indian suppliers of OIDAR services to register for, charge, collect and remit Indian GST on supplies made to non-taxable recipients in India. Comparable regimes, with their own registration thresholds, tax rates and filing rules, exist in many other jurisdictions. We provide a platform and related Services to support Clients with these obligations across the jurisdictions in which they have customers, and references to India, Indian GST or OIDAR in these Terms are illustrative of how a typical regime of this kind operates rather than a limitation on the scope of the Services.

These Terms also apply to any new Services we offer through the Website from time to time, including as we extend our coverage to additional countries and tax regimes. We may amend or discontinue any Service without advance notice, although we will use reasonable efforts to give notice of any change that materially affects an active engagement.

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Definitions

"Client", "you" or "your" means the entity or individual that registers with us to receive the Services.

"End Customer" means an individual or other non-taxable recipient, located in any jurisdiction in which we provide Compliance Services, who purchases Digital Services from a Client.

"Digital Services" means digital products, electronically supplied services, online information and database access or retrieval services, and other cross-border supplies that may be subject to Indirect Tax in the jurisdiction where the End Customer is located.

"OIDAR Services" means Online Information and Database Access or Retrieval services as defined under the Integrated Goods and Services Tax Act 2017 (India). OIDAR Services are referred to in these Terms as a worked example of Digital Services and of how a non-resident digital services tax regime typically operates; the Services are not limited to OIDAR, to GST, or to any single country, and extend to analogous Indirect Tax regimes in other jurisdictions where we offer the Services.

"Indirect Tax" means GST, VAT, sales tax, digital services tax, equalisation levy or any other consumption-based tax or levy that a Tax Authority requires to be charged, collected or remitted in connection with the supply of Digital Services.

"Tax Authority" means any government department, revenue authority or regulatory body responsible for administering Indirect Tax in any jurisdiction in which we provide Compliance Services. By way of example only, this includes the Indian Central Board of Indirect Taxes and Customs ("CBIC") and the Goods and Services Tax Network ("GSTN"), together with the equivalent bodies of other jurisdictions.

"Compliance Services" means the registration, tax determination, collection support, remittance, return filing, recordkeeping and audit/assessment support services described in section 5.

"Platform" or "Website" means worldpayments.uk and any related portals, dashboards or APIs that we own, operate or manage.

"Service Fee" means the fees payable by the Client to us for the Services, as set out on the Website or in a separate engagement letter or order form.

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Our Services

For the purposes of these Terms, "Services" means the Compliance Services and any related services described on the Website, including, where engaged by a Client, in respect of any jurisdiction in which the Client has End Customers.

Our Services may include assessing whether a Client's supplies of Digital Services to End Customers in a given jurisdiction trigger an Indirect Tax registration or compliance obligation; assisting the Client to register, or registering on the Client's behalf where authorised; determining the correct rate and amount of Indirect Tax based on information provided by the Client and applicable law; supporting the collection of Indirect Tax at the point of sale; remitting Indirect Tax to the relevant Tax Authority; preparing and filing periodic Indirect Tax returns where appointed; maintaining required records; and responding to audits, assessments, notices, enquiries or other compliance actions.

We aim to support Clients' indirect tax compliance globally, across the jurisdictions in which they have End Customers. The specific jurisdictions and tax regimes covered for a particular Client are set out in the engagement letter or order form agreed with that Client.

The Services are intended for business clients and are not offered to consumers. We do not provide general legal, tax or accounting advice, and nothing in the Services or on the Website constitutes such advice. Clients should obtain independent legal and tax advice in relation to their specific circumstances in each jurisdiction.

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Eligibility and Onboarding

To use the Services, a Client must be a duly incorporated or registered business entity (or, where applicable, a sole trader) competent to enter into a binding contract, complete our onboarding and "know your business" ("KYB") process, and provide complete and accurate information about its supplies to End Customers.

We reserve the right to decline to onboard, or to suspend the Services to, any prospective or existing Client where we reasonably believe onboarding would breach applicable law (including anti-money laundering and sanctions law) or our risk policies.

7

Appointment and Authority to Act

Where a Client instructs us to register, file returns, collect or remit tax, or otherwise act before a Tax Authority on the Client's behalf, the Client appoints us as its agent or authorised representative for that limited purpose. The Client will execute any power of attorney, authorisation letter, board resolution or other document reasonably required by us or by a Tax Authority to give effect to that appointment.

We will act only within the scope of the authority given to us in writing and will not bind the Client beyond that scope. The Client remains the taxpayer of record and remains ultimately responsible for its own compliance with applicable Indirect Tax law.

8

Client Responsibilities

The Client is responsible for the accuracy, completeness and timeliness of all information, documents and data it provides to us; promptly notifying us of business changes that may affect its tax position; making available required remittance funds in good time; maintaining the confidentiality of credentials and API keys; and cooperating with us in any audit, assessment or enquiry raised by a Tax Authority.

We are not responsible for any penalty, interest, loss or liability arising from inaccurate, incomplete or late information provided by the Client.

9

Our Responsibilities

Subject to the scope of Services agreed with each Client, we will use reasonable skill and care in providing the Compliance Services, remit Indirect Tax collected on a Client's behalf within legal time limits (provided the Client supplies accurate information and required funds), keep the Client informed of material Tax Authority communications, and maintain appropriate technical and organisational measures to protect data provided to us.

10

Fees and Payment

Our fees for the Services ("Service Fees") are set out on the Website, in an engagement letter, or in an order form agreed with the Client, and are payable in advance or on the billing cycle specified at engagement. Service Fees are exclusive of VAT and any other applicable taxes, which will be added where required by law.

We may amend Service Fees from time to time on reasonable notice, and changes will not apply retrospectively to Services already invoiced. Where a Client fails to pay any Service Fee when due, we may suspend the Services until payment is received, without prejudice to any Indirect Tax obligation that remains the Client's own responsibility.

11

Tax Collection, Holding and Remittance

Where we support the collection of Indirect Tax, amounts collected from End Customers on a Client's behalf are held by us, or by our designated payment partner, as funds due to the relevant Tax Authority and are not treated as our revenue or as general working capital.

We will remit collected Indirect Tax to the relevant Tax Authority within statutory timeframes, using the currency and method required by that Tax Authority. The Client authorises us to deduct our Service Fees from amounts collected, or to invoice separately, as agreed at engagement.

Where exchange rate movements, banking delays or Tax Authority processing affect the amount or timing of a remittance, we will act reasonably and in line with applicable requirements, but we do not guarantee a particular exchange rate or processing time.

12

Reporting, Filing and Recordkeeping

Where engaged to do so, we will prepare and file periodic Indirect Tax returns on the Client's behalf, based on transaction data made available to us. The Client must review and approve any return before filing where we ask it to do so.

We will retain records relating to the Services, including transaction and remittance records, for the period required by applicable law in the relevant jurisdiction, extended where necessary for any open audit or dispute.

13

Audits, Assessments and Regulatory Enquiries

We will provide reasonable support to a Client in connection with any audit, assessment, investigation or formal enquiry raised by a Tax Authority in relation to Services we have provided. This includes providing records and information we hold, preparing responses within the scope of our appointment, and liaising with the relevant Tax Authority where we hold authority to do so.

This support is provided as part of the Services and does not constitute legal representation. Where formal legal representation is required, the Client is responsible for engaging its own legal counsel, and we will cooperate with that counsel as reasonably required.

14

Confidentiality and Data Protection

Each party will keep confidential any non-public information disclosed by the other in connection with the Services and will use it only for the purposes of the Services, except where disclosure is required by law or by a Tax Authority. Our collection, use and protection of personal data is described in our Privacy Policy, which forms part of these Terms.

15

Acceptable Use

You must not use the Website or the Services to provide false, misleading or fraudulent information; transmit unlawful material; gain unauthorised access to systems; interfere with website security; transmit malware; or facilitate tax evasion or any other unlawful conduct.

Without prejudice to any other remedy available to us, we may suspend or terminate access to the Services, and where necessary report conduct to relevant authorities, where we reasonably believe this section has been breached.

16

Suspension and Termination

Either party may terminate the Services on 30 days' written notice, or immediately where the other party commits a material breach that is not remedied within 14 days of being notified. We may suspend or terminate immediately where required by law, by a Tax Authority, or where continuing the Services would expose us to legal or regulatory risk.

On termination, we will, on request and subject to payment of outstanding fees, hand over records reasonably required for the Client to continue compliance, and remit any Indirect Tax still held on the Client's behalf, less any Service Fees properly due. Termination does not relieve the Client of obligations to a Tax Authority arising before termination.

17

Intellectual Property

The Website and all related content, software, trademarks and look and feel are owned by, or licensed to, WorldPayments UK Limited and are protected by copyright, trademark and other intellectual property laws. You may access and use the Website for the purpose of receiving the Services.

You must not copy, reproduce, modify, reverse engineer or create derivative works from the Website or its content, except to the extent expressly permitted by these Terms or required by applicable law.

18

Disclaimers and Limitation of Liability

The Services are provided on the basis that the Client will give us accurate and timely information; we are not liable for loss arising from inaccurate, incomplete or late information provided by the Client or an End Customer. We do not guarantee any particular outcome of a Tax Authority audit, assessment or enquiry.

Nothing in these Terms excludes or limits liability for death or personal injury caused by negligence, fraud or fraudulent misrepresentation, or any other liability that cannot lawfully be excluded or limited under the law of England and Wales.

Subject to the paragraph above, our total liability to a Client arising out of or in connection with the Services is limited to the total Service Fees paid by the Client to us in the twelve (12) months preceding the event giving rise to the claim. We are not liable for indirect or consequential loss, including loss of profit, revenue, contracts, business or anticipated savings, and are not liable for Indirect Tax, penalty or interest assessed against the Client except to the extent such amount arises directly from our negligence or breach of these Terms.

19

Indemnity

The Client agrees to indemnify and hold us harmless against any claim, liability, cost or expense (including reasonable legal fees) arising out of: (a) inaccurate, incomplete or fraudulent information provided by the Client; (b) the Client's breach of these Terms or of applicable law; or (c) a third-party claim arising from the Client's supplies to End Customers, except, in each case, to the extent caused by our negligence or breach of these Terms.

20

Force Majeure

We are not liable for any delay or failure to perform the Services where this is caused by circumstances beyond our reasonable control, including Tax Authority system outages, changes in law, industrial action, internet or telecommunications failures, or events of a similar nature. We will use reasonable efforts to notify the Client and resume the Services as soon as reasonably possible.

21

Third-Party Websites and Services

The Website may contain links to third-party websites or rely on third-party payment, banking or filing infrastructure that we do not own or operate. We are not responsible for the content, availability or practices of any third-party website or service, and your use of them is at your own risk and subject to their own terms.

22

Changes to these Terms

We may update these Terms from time to time for legal, regulatory or operational reasons. We will notify Clients of material changes by email or by a notice on the Website. Continued use of the Services after a change takes effect constitutes acceptance of the updated Terms. If you do not agree to a change, you should stop using the Services and contact us to discuss termination.

23

General

These Terms, together with any engagement letter or order form, constitute the entire agreement between the parties in relation to the Services and supersede any prior agreement on the same subject matter.

If any provision of these Terms is found invalid or unenforceable, the remaining provisions will continue in full force and effect. A failure by either party to enforce a right under these Terms does not waive that right.

The Client may not assign or transfer its rights under these Terms without our prior written consent. We may assign or transfer our rights and obligations to another entity, provided this does not materially prejudice the Client's rights. Headings are for convenience only and do not affect interpretation.

24

Governing Law and Jurisdiction

These Terms, and any dispute or claim arising out of or in connection with them (including non-contractual disputes or claims), are governed by and construed in accordance with the law of England and Wales. The courts of England and Wales have exclusive jurisdiction to settle any dispute or claim arising out of or in connection with these Terms.

25

Contact Us

If you have any questions about these Terms, please contact us at:

WORLDPAYMENTS UK LIMITED
Office Gold Building 7, Floor 5
566 Chiswick High Road
Chiswick Business Park
London
United Kingdom
W4 5YG
Email: compliance@worldpayments.uk

Last Updated: 20 June 2026