B2B commercial relationships
Articles L441-1 and following on invoicing, payment terms, late-payment interest (L441-10), abusive commercial practices (L442-1) and non-competition. Article L123-22: 10-year retention of accounting records.
Every jurisdiction has its own rules. SARL K2 GRAFIC — wholesale distributor and rental provider of IT and AV equipment — operates across France, the European Union and selected non-EU destinations. This page summarises the main bodies of law that govern what we sell, rent and ship, country by country.
Last updated: 22 April 2026
This page is a reader-friendly summary intended for commercial transparency. It is not legal advice. In case of discrepancy between this page and applicable law, the law prevails. Our General Terms & Conditions, Refund Policy and Privacy Policy form the contractual framework. For a specific country or situation, contact legal@k2grafic.com.
As a French company registered in Bordeaux, SARL K2 GRAFIC is primarily subject to French law. Below are the codes and statutes most relevant to what we do.
Articles L441-1 and following on invoicing, payment terms, late-payment interest (L441-10), abusive commercial practices (L442-1) and non-competition. Article L123-22: 10-year retention of accounting records.
Articles 1101 to 1231-7 on contract formation, performance and termination. Article 1218 on force majeure. Articles 1641 to 1649 on hidden defects (vices cachés). Articles 1709 to 1762 on lease (louage de choses) — core legal basis of our rental contracts. Article 1732 on liability of the lessee.
Articles L221-1 to L221-34 on distance and off-premises contracts, 14-day right of withdrawal (L221-18), exceptions (L221-28 13°), L217-3 on the statutory conformity guarantee, R631-3 on consumer jurisdiction. Omnibus Directive 2019/2161 transposed in 2022.
Law n° 78-17 of 6 January 1978 as amended (2018 overhaul aligning with GDPR). Article 82 on cookies. Articles 48 to 56 on data-subject rights. CNIL is the competent supervisory authority: www.cnil.fr.
Loi pour la Confiance dans l'Économie Numérique of 21 June 2004: mandatory legal information on commercial websites (identity, SIRET, VAT, director, hosting provider), framework for commercial communications and liability of intermediary services.
Articles 283 (VAT liability), 262 (export exemption), 283 bis (reverse charge), 289 (invoicing rules), 289 VII (e-invoicing archiving). From 1 September 2026, mandatory B2B e-invoicing through the public PPF portal (Portail Public de Facturation).
Article L541-10 on extended producer responsibility (EPR). SARL K2 GRAFIC adheres to an authorised éco-organisme (Ecologic or Ecosystem) under a unique producer identifier. Eco-contributions are displayed on invoices. Free end-of-life take-back at our warehouse.
Article 314-1 on abus de confiance (conversion) — applies when rental equipment is not returned within the contracted period and the renter cannot justify the delay. Article 441-1 on forgery, applicable to false ID submitted at rental.
When we sell or rent to customers outside France but within the EU, EU regulations and directives apply either directly (regulations) or through their national transpositions (directives).
Regulation (EU) 2016/679. Applies uniformly in every Member State. Standard Contractual Clauses 2021/914 for non-EU transfers. Data subjects in any Member State can lodge a complaint with their local supervisory authority (EDPB — edpb.europa.eu).
Consumer Rights Directive: pre-contract information, 14-day right of withdrawal, refund within 14 days. Directly affects distance rentals to consumers in any EU country. Omnibus Directive 2019/2161 extends it with pricing transparency and dual-quality rules.
Core EU VAT framework. B2B reverse charge under articles 196 and 194 when both parties have a valid VAT number (verified via VIES). B2C distance sales: destination VAT above the 10,000 EUR annual threshold via the One Stop Shop (OSS, Regulation 2019/2026).
Gives legal effect to electronic signatures, seals, time-stamps, registered delivery and website authentication. Our electronic rental contracts and B2B orders are qualified under the 'advanced electronic signature' standard.
Waste Electrical and Electronic Equipment. Producers must register in each Member State where they place equipment on the market. K2 GRAFIC is registered in France (ADEME register) and works with cross-border producer-responsibility schemes when needed.
Restriction of hazardous substances (lead, mercury, cadmium, hexavalent chromium, PBB, PBDE, four phthalates) in electrical and electronic equipment. All items sold or rented display the CE mark and carry RoHS-compliance documentation.
Registration, Evaluation, Authorisation and Restriction of Chemicals. Applies to batteries, adhesives, plastics and coatings in our equipment. We pass through manufacturer SVHC declarations on request.
Radio Equipment Directive (wireless microphones, Wi-Fi access points, Bluetooth gear) and Low-Voltage Directive (equipment operating between 50–1000 V AC / 75–1500 V DC). CE marking is mandatory.
From 16 July 2021, every product placed on the EU market must have an 'economic operator' established in the EU responsible for compliance documentation. K2 GRAFIC acts as importer for equipment originating outside the EU.
SARL K2 GRAFIC holds an EORI number (FR404776734) and imports equipment under standard customs procedures. Exports outside the EU are zero-rated for VAT subject to proof of export (article 262 CGI).
Applies to online intermediaries. As an e-commerce seller we comply with content-moderation, transparency and notice-and-action obligations where applicable.
Selected Member State specifics that routinely affect our deliveries.
Mandatory registration with the LUCID packaging register (ZSVR) before shipping packaged goods into Germany. WEEE registration with stiftung ear. Fees are factored into our German prices.
RAEE (WEEE) registration via Centro di Coordinamento RAEE. Italian consumer sales require eReceipt submission to the Agenzia delle Entrate. Reverse-charge VAT applies to B2B under DPR 633/72 article 17.
Registration with the Integrated Industry Registry of Electrical and Electronic Equipment. Real-time VAT book submission (SII) for certain B2B transactions above threshold.
Adherence to Recupel (BE) and Wecycle (NL) producer-responsibility schemes for electrical equipment. B2B buyers should provide BE/NL VAT for reverse charge under article 44 Belgian VAT Code / article 12 Dutch VAT Act.
Registration with Amb3E or ElectrãoAmb for WEEE. Invoices must reference the buyer's NIF (VAT) and include the Portuguese CIUS electronic-invoicing metadata.
Switzerland: import VAT at destination (7.7% standard), DAP Incoterm recommended. UK post-Brexit: UK VAT registration handled by our UK fiscal representative; WEEE compliance with the UK scheme operator; UKCA marking accepted alongside CE until 31 December 2027.
Outbound shipping under DAP Incoterms. Buyer is importer of record unless DDP is negotiated. State sales tax collected only where we have economic nexus. Dedicated phone support from Europe: +1 878 768 6566.
Every product we sell or rent is shipped with the documents that let you resell, rent or deploy it in your own supply chain without legal risk.
Issued by the manufacturer, kept on file for 10 years. Available on request at returns@k2grafic.com with the serial number.
For displays, server PSUs and certain lighting. EU energy-label class and QR code linking to the EPREL database are printed on the pack.
Safety instructions in the official language of the delivery country, per Article 7 of the Low-Voltage Directive.
For applicable batteries placed on the market from 2027, the EU battery passport will be provided via QR code. We are actively preparing our catalogue.
SARL K2 GRAFIC — 1 Rue Vital Carles, 33000 Bordeaux, France
Gérant : SIEUZAC Jean-Louis · RCS Bordeaux 404 776 734 · TVA FR18 404 776 734
legal@k2grafic.com · support@k2grafic.com · +33 9 39 24 60 21 · +1 878 768 6566