Are the pricing plans for Surfly subject to VAT or sales tax?

That depends on your location. 

Non-EU: For all customers outside the European Union, we do not have to add VAT.

EU: For companies in the European Union that have a valid VAT tax ID, we do not have to add VAT. For private individuals or organisations without a valid VAT tax ID within the EU, we have to add your country’s local VAT percentage.