K2 GRAFIC · LEGAL

Regulatory framework

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

Information only — not legal advice

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.

1. French law — the base

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.

Code de Commerce

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.

Code Civil

Contract law & civil liability

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.

Code de la Consommation

Consumer rentals

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.

Loi Informatique et Libertés

Data protection

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.

LCEN 2004-575

Digital economy

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.

Code général des impôts

VAT & electronic invoicing

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).

Code de l'Environnement

WEEE / DEEE and eco-participation

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.

Code Pénal

Offences relating to rentals

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.

2. European Union — cross-border rules

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).

GDPR

Data protection across the EU

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).

Directive 2011/83/EU

Consumer rights

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.

Directive 2006/112/EC

VAT Directive

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).

Regulation 910/2014

eIDAS — electronic signatures

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.

Directive 2012/19/EU

WEEE Directive

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.

Directive 2011/65/EU

RoHS

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.

Regulation 1907/2006

REACH

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.

Directives 2014/53/EU & 2014/35/EU

RED and Low-Voltage

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.

Regulation 2019/1020

Market surveillance

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.

Union Customs Code

Customs — Regulation 952/2013

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).

Digital Services Act (DSA)

Regulation 2022/2065

Applies to online intermediaries. As an e-commerce seller we comply with content-moderation, transparency and notice-and-action obligations where applicable.

3. Destination-specific rules

Selected Member State specifics that routinely affect our deliveries.

DE — Germany

Verpackungsgesetz (VerpackG)

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.

IT — Italy

RAEE and eReceipt

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.

ES — Spain

RII-AEE and SII

Registration with the Integrated Industry Registry of Electrical and Electronic Equipment. Real-time VAT book submission (SII) for certain B2B transactions above threshold.

BE & NL — Benelux

Recupel & Wecycle

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.

PT — Portugal

Amb3E

Registration with Amb3E or ElectrãoAmb for WEEE. Invoices must reference the buyer's NIF (VAT) and include the Portuguese CIUS electronic-invoicing metadata.

CH / UK — non-EU Europe

Customs and VAT

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.

US — United States

Non-EU long-distance

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.

4. Product compliance documentation

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.

CE

EU Declaration of Conformity (DoC)

Issued by the manufacturer, kept on file for 10 years. Available on request at returns@k2grafic.com with the serial number.

Energy label

Regulation 2017/1369

For displays, server PSUs and certain lighting. EU energy-label class and QR code linking to the EPREL database are printed on the pack.

User manual

Local-language instructions

Safety instructions in the official language of the delivery country, per Article 7 of the Low-Voltage Directive.

Battery passport

Regulation 2023/1542

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