Legal Entity, Availability and Tax Information by Country | NAGRA Lab

The NAGRA online multi-DRM solution services are available only for companies registered in one of the countries listed in the first column. This list and the rules as to the contracting entity and the applicable tax rules and mechanism may evolve from time to time.

Country of registration of Customer	NAGRA contracting Legal entity	VAT/GST/Sales Tax
USA	OpenTV Inc	Sales tax will apply based on the Customer address
Canada	OpenTV Inc	GST/HST/PST will apply based on the Customer address
Switzerland	Nagravision Sàrl	Swiss VAT will apply
United Kingdom	Nagravision Sàrl	Reverse charge mechanism will apply if Customer provides a valid VAT registration number*
Norway	Nagravision Sàrl	Reverse charge mechanism will apply if Customer provides a valid VAT registration number*
EU countries	Nagravision Sàrl	Reverse charge mechanism will apply if Customer provides a valid VAT registration number*
Brazil	Nagravision Sàrl	Invoice will not include any VAT*
Uruguay	Nagravision Sàrl	Invoice will not include any VAT*

*It is the Customer responsibility to comply with local tax legislation if indirect taxes are applicable on the purchase of services provided by the NAGRA contracting Legal entity mentioned in the table, including but not limited to filing VAT returns based on a reverse charge mechanism where applicable.