Buyers: the Etsy company acting as merchant of record varies by where you reside
For buyers, the Etsy company acting as merchant of record may vary. The Terms list a company by residence: Etsy, Inc. for US residents; Etsy Ireland UC for the EU and for the rest of the world; Etsy UK Limited for the UK; Etsy Canada Limited for Canada; and Etsy Australia Pty Limited for Australia. The Terms also say the entity may vary with the currency and location of your payment instrument.
Supporting quotations
If you are a buyer on Etsy, the Etsy entity acting as merchant of record may vary depending on the currency and location of your payment instrument.
The merchant of record is Etsy, Inc., 117 Adams St, Brooklyn, NY 11201 if you reside in the US; Etsy Ireland UC, One Le Pole Square, Ship Street Great, Dublin 8, Ireland if you reside in the EU; Etsy UK Limited, The Pavilions, Bridgwater Road, Bristol, England BS13 8FD if you reside in the UK (UK); Etsy Canada Limited, 22 Adelaide Street West, Suite 3600, Toronto ON M5H 4E3, if you reside in Canada; Etsy Australia Pty Limited, Yarra Falls, 452 Johnston Street, Abbotsford, Victoria 3067 if you reside in Australia; and Etsy Ireland UC, One Le Pole Square, Ship Street Great, Dublin 8, Ireland, if you reside in the rest of the world.
Qualifications & exceptions
Applies to buyers.
The list is organized by residence, but the sentence before it also refers to the currency and location of the payment instrument.
Not stated here
The Terms do not say how the payment-instrument currency or location interacts with the residence list when they point to different companies.
"Merchant of record" is not defined in this document.
Charges & Financial Obligations · Permission or license
Etsy may offer promotions that relate to your listings or other listings
Given as an example of Etsy's permission to use Your Content, you acknowledge and agree that Etsy may offer you or Etsy buyers promotions on the Site from time to time that may relate to your listings or other listings on Etsy.
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For example, you acknowledge and agree Etsy may offer you or Etsy buyers promotions on the Site, from time to time, that may relate to your listings or other listings on Etsy.
Charges & Financial Obligations · Restriction or exception
You owe Etsy's fees and are responsible for taxes, with Etsy collecting VAT and sales tax where applicable
You are responsible for paying all fees you owe to Etsy. Except as set forth below, you are also solely responsible for collecting and paying any applicable taxes on purchases or sales you make through the Services. Where applicable, Etsy says it will calculate, collect and remit value-added tax and sales tax. The Terms use "VAT" to cover VAT, GST and local sales taxes together. They point to an FAQ and the Fees & Payments Policy for details about the taxes Etsy collects and remits, and say your fees, bills, taxes and how to pay them are explained in that policy.
Supporting quotations
You are responsible for paying all fees that you owe to Etsy. Except as set forth below, you are also solely responsible for collecting and/or paying any applicable taxes for any purchases or sales you make through our Services. Where applicable, Etsy will calculate, collect and remit value-added tax or VAT and sales tax.
Some countries may refer to VAT using other terms, e.g. Goods and Services Tax (GST), but we’ll just refer to VAT, GST, and any local sales taxes collectively as “VAT.”
Your fees, bills, taxes, and how you can pay them are fully explained in our [Fees & Payments Policy](https://www.etsy.com/legal/fees).
Qualifications & exceptions
Your responsibility for taxes is stated "except as set forth below"; Etsy's calculating, collecting and remitting applies "where applicable".
"VAT" is used as a collective term for VAT, GST and local sales taxes.
Not stated here
Which fees you owe and which transactions Etsy collects tax on are in the Fees & Payments Policy and an FAQ that are linked but not supplied here.
Charges & Financial Obligations · Restriction or exception
Etsy runs its promotions at its sole discretion and is not responsible for sellers' promotions
Etsy's special offers or promotions are managed by Etsy in its sole discretion, and redeeming or participating in them is subject to that discretion. Etsy says it is not responsible for special offers or promotions provided by sellers.
Supporting quotations
Etsy special offers or promotions are managed by Etsy in its sole discretion and redemption of and participation in such offers or promotions are subject to Etsy's sole discretion. Etsy is not responsible for special offers or promotions provided by sellers.
Charges & Financial Obligations · Company commitment
Arbitration fees follow AAA rules, and Etsy will cover a consumer's share above court costs
Payment of filing, case-management, administrative, hearing and arbitrator fees is governed by the AAA's rules and fee schedules, unless the Arbitration Agreement says otherwise. If you are using the Services as a consumer and your share of the fees is more than you would pay in court, you can tell Etsy and Etsy will pay the difference on your behalf.
Supporting quotations
Payment of all filing, case-management, administrative, hearing, and arbitrator fees (“Arbitration Fees”) will be governed by the AAA’s rules and fee schedules, unless otherwise stated in this Arbitration Agreement. If you are using the Services as a consumer and your share of Arbitration Fees is more than you’d otherwise pay in court, let us know, and Etsy will pay the difference on your behalf.
Qualifications & exceptions
The difference payment applies if you are using the Services as a consumer and you let Etsy know.
Not stated here
The AAA fee schedules are not supplied, so the actual fee amounts are not known from this document.
The Terms do not say what proof or process is needed when you "let us know".