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Should you be late in making the payments in respect of net VAT which you are required to make, then, in
lieu of immediate termination hereof, SIMPLYVAT.com has the right, in carrying out the Services, to require
you to establish a local bank account that shall be used exclusively for VAT payments. We may require you
from time to time to deposit sums into such bank accounts to cover your potential VAT liability.
We will advise you of the amount due for each VAT period and require you to make payment to and from the
relevant bank account for the VAT liability payable. All bank accounts established for this purpose must
maintain credit balances. We reserve the right to ask you to provide a bank guarantee