GENERAL TERMS AND CONDITIONS (GTC)

of the commercial company HDT SK s.r.o. Registered office: Borekova 37, 821 06 Bratislava, Slovak Republic Company Identification Number (IČO): 35884088 Tax Identification Number (DIČ): 2021817105 / VAT ID: SK2021817105 Registered in the Commercial Register maintained by the City Court Bratislava III, Section Sro, Insert No. 31546/B for the sale of goods via the online interface located on the internet address www.nivtec.ro

1. INTRODUCTORY PROVISIONS

1.1. These General Terms and Conditions (hereinafter referred to as the "GTC") of the commercial company HDT SK s.r.o., with its registered office at Borekova 37, 821 06 Bratislava, Slovak Republic, Company Identification Number: 35884088, registered in the Commercial Register maintained by the City Court Bratislava III, Section Sro, Insert No. 31546/B (hereinafter referred to as the "Seller") regulate the mutual rights and obligations of the contracting parties arising in connection with or on the basis of a purchase contract (hereinafter referred to as the "Purchase Contract") concluded between the Seller and another physical or legal person (hereinafter referred to as the "Buyer") through the Seller's internet interface on the website nivtec.ro (hereinafter referred to as the "Website").

1.2. The Buyer acknowledges that the website www.nivtec.ro does not represent a standard commercial e-shop with automated sales. It is a specialized portal for custom-made goods, where the submission of requirements by the Buyer constitutes a non-binding inquiry (request for quotation), which is subject to further commercial steps, validation, and individual pricing by the Seller.

1.3. These GTC apply exclusively to wholesale (B2B) business-to-business transactions, where the Buyer acts as a legal entity or a physical person–entrepreneur who enters into the contract within the scope of their business, entrepreneurial, or independent professional activity (proven by providing a valid Company ID / VAT ID in the inquiry). Consumer contracts (B2C) and consumer protection regulations do not apply to transactions conducted under these GTC.

2. USER ACCOUNT

2.1. Based on the Buyer's registration on the Website, the Buyer can access their user interface, from which they can submit inquiries and technical specifications of goods. If the web interface allows, the Buyer may also submit inquiries without registration.

2.2. When registering on the Website and submitting an inquiry, the Buyer is obliged to provide correct and truthful information, in particular exact corporate identification data, registration numbers, and VAT identification numbers for the purpose of verification in the international VIES system.

3. SPECIFIC VALIDATION PROCESS AND CONCLUSION OF THE CONTRACT

3.1. All presentation of goods located in the web interface is of an informative nature, and the Seller is not obliged to conclude a Purchase Contract regarding these goods. The catalog and visualizations on nivtec.ro serve primarily as an inquiry system for specialized oversized goods.

3.2. Due to the nature of the product range (oversized, custom-made goods), the costs of packaging, logistics, and transport are not calculated automatically by the web interface. Prices displayed on the portal are indicative net prices of the goods in EUR, excluding related logistical costs and VAT.

3.3. The order validation process consists of the following consecutive steps:

• Step 1 (Submission of Inquiry): The Buyer completes the inquiry form on the website nivtec.ro, selects the technical specifications of the goods, and submits it to the Seller. The system automatically confirms receipt of the inquiry (this confirmation does not constitute acceptance of the contract).

• Step 2 (Evaluation and Validation by the Seller): The Seller manually evaluates the received inquiry. This step includes verifying the entered data of the Buyer, verifying the existence of the company in the relevant commercial registers, and validating the VAT status in the VIES system for the application of the intra-Community VAT-exempt regime.

• Step 3 (Logistical Calculation): Based on the total weight, volume, and nature of the components, the Seller individually calculates the price of packaging and international truck transport. 95% of the goods are transported by truck from the manufacturing plant in Germany to Slovakia (where the main dispatch hub is located) and subsequently to the final destination.

• Step 4 (Sending the Invitation to Pay): Only after successful evaluation of all previous steps, the Seller sends the final "Invitation to Pay" (proforma invoice) to the Buyer via electronic mail. This invitation contains the final technical specifications of the goods, calculated packaging costs, international transport costs, and the final VAT calculation (0% in the case of a valid B2B intra-Community transaction).

3.4. The Purchase Contract is legally concluded, and the order becomes valid and binding only at the moment the Invitation to Pay is sent by the Seller and subsequently paid on time by the Buyer. The manufacturing process in Germany is initiated only after the payment is credited to the Seller's bank account.

4. PRICE OF GOODS AND PAYMENT TERMS

4.1. The price of the goods and the individually calculated costs associated with packaging and delivery shall be paid by the Buyer via wire transfer in advance to the Seller's bank account No.: SK98 7500 0000 0040 0126 7100 / CEKOSKBX, maintained at ČSOB bank, based on the issued Invitation to Pay. Payments are executed in EUR.

4.2. Given that this is a specialized sale where the goods (from small components to large structural units) are manufactured piece by piece to custom order, the Seller always requires a full 100% advance payment (100% of the amount according to the Invitation to Pay) before commencing the manufacturing process.

4.3. The amount from the Invitation to Pay is due within 5续 business days from its issuance. If the payment is not credited to the Seller's account within this period, the validation of the order expires, the inquiry is canceled, and the Seller is not bound by any indicative production deadlines (which standardly range between 2 to 6 weeks).

4.4. INTRA-COMMUNITY VAT REGIME (0% VAT): If the Buyer is a registered VAT payer in an EU Member State outside Slovakia and their VAT ID is successfully validated in the VIES system (Step 2), the transaction is invoiced under the VAT exemption regime with a 0% VAT rate in accordance with the EU VAT Directive (Section 43 of the Slovak VAT Act). If the Buyer is not a VAT payer or if the verification in the VIES system fails, the Seller is obliged to add the standard Slovak VAT rate of 20% to the price of the goods.

4.5. The Seller (HDT SK s.r.o.) shall issue the final tax invoice (Invoice) after the payment is credited and the goods are dispatched, and shall send it in electronic format to the Buyer's e-mail address.

5. CANCELLATION OF ORDER AND TERMINATION OF CONTRACT (B2B)

5.1. Since these GTC apply exclusively to business-to-business (B2B) commercial relations, consumer statutory rights, including the 14-day right of withdrawal without giving a reason, do not apply to the Buyer.

5.2. Due to the custom-made nature of the manufacturing process and international truck logistics, the Buyer cannot unilaterally withdraw from the contract or return the manufactured goods after the Invitation to Pay has been settled and production has been initiated.

5.3. The Seller may, at its sole discretion, accept a written request for order cancellation (storno). In such a case, the advance payment made by the Buyer shall be reduced by the verifiably incurred manufacturing, material, and handling costs at the factory in Germany, as well as any unnecessary transport costs incurred. Any potential buy-back of finished goods is possible only at a reduced price, and financial settlement will occur only after the Seller has successfully sold the given goods to an alternative buyer.

5.4. CONDITION OF INTRA-COMMUNITY VAT EXEMPTION: A mandatory condition for the application of the 0% VAT rate is that the Buyer cooperates fully in signing and returning the international transport documents (CMR consignment note / Proof of Receipt). If the Buyer fails to confirm the documents or refuses to take delivery of the goods, the Buyer bears full liability for any damages caused to the Seller and any tax liabilities subsequently imposed by tax authorities.

6. TRANSPORT, DELIVERY, AND LOGISTICS

6.1. Logistics Chain: After manufacturing, the goods are transported by truck from the production plant in Germany, through the Seller's central logistical distribution warehouse in Slovakia, directly to the delivery address specified by the Buyer (or to an agreed pick-up point).

6.2. Delivery Times: Since the goods are subject to custom approval and manufacturing, the delivery time is usually 2 to 6 weeks from the validation of the order (receipt of payment according to the Invitation to Pay). The deadline may vary depending on the workload of the production lines in Germany and the availability of international freight truck capacity. The Buyer will be informed immediately of the exact delivery date via a separate notification.

6.3. State Transport Monitoring Systems (RO e-Transport / EKAER): Given that the transport involves oversized and heavy structural components, the Buyer is fully responsible for complying with national transport registration duties (such as generating the UIT code via the RO e-Transport system in Romania, or registering in the EKAER system in Hungary), if the nature and weight of the cross-border transport require it. The Buyer must provide the generated transport codes (e.g., UIT code) to the Seller or the carrier at least 24 hours before the vehicle crosses the relevant national border. If the Buyer fails to comply, leading to fines, logistical blockages, or confiscation of goods, the Buyer shall bear full financial liability.

6.4. Upon delivery by the international carrier, the Buyer is obliged to carefully check the integrity of the oversized cargo. Any damage to the packaging or material must be recorded immediately in the CMR consignment note (remarks/reservations); otherwise, subsequent claims regarding mechanical damage caused by transport will not be accepted by the Seller.

7. LIABILITY FOR DEFECTS (WARRANTY & CLAIMS)

7.1. The rights and obligations of the contracting parties regarding the Seller's liability for defects are governed by the relevant generally binding legal regulations of the Slovak Republic (as the country of the Seller's registered office), in particular the Slovak Commercial Code (Obchodný zákonník).

7.2. The Seller warrants that the goods conform to the technical specifications agreed in the order and are free from defects upon handover. For B2B partners (entities purchasing under a Company ID), the standard warranty period for the structural elements of Nivtec staging systems is 12 months from the date of receipt, unless agreed otherwise in the Purchase Contract.

7.3. Claims must be submitted by the Buyer in writing, accompanied by photo documentation, to the e-mail address info@hdtsk.sk or by post to the Seller's registered office: Borekova 37, 821 06 Bratislava, Slovak Republic.

8. FINAL PROVISIONS

8.1. The Buyer acquires ownership rights to the goods only after full payment of the total purchase price, including associated logistical costs (packaging, international transport).

8.2. The Seller is authorized to sell goods under a trade license issued in the Slovak Republic. Trade inspection is performed by the competent District Office (Okresný úřad) at the Seller's registered office. Cross-border commercial supervision is executed by the Slovak Trade Inspection (SOI – Slovenská obchodná inšpekcia).

8.3. The parties agree that the legal relations arising from the Purchase Contract shall be governed by Slovak law (as the law of the Seller's country of residence, which provides the intra-Community fulfillment).

8.4. If any provision of these GTC is or becomes invalid or ineffective, the validity of the remaining provisions shall not be affected.

8.5. Contact details of the Seller:

• Delivery and correspondence address: Borekova 37, 821 06 Bratislava, Slovak Republic

• E-mail address: info@nivtec.ro / info@hdtsk.sk

• Telephone number: +421 910 870 006

In Bratislava, on June 19, 2026