TAX & VAT

1. Purpose

Outlink is a global B2B marketplace selling sponsored content advertising space and placements. This policy explains how Outlink applies and manages taxation and VAT/GST obligations, in line with international rules for cross-border B2B digital services.

2. Scope

This policy applies to all advertisers (buyers) registered on the Outlink platform. By using Outlink, all parties agree to comply with the tax rules described in this policy.

3. B2B Only Requirement

Outlink only permits business entities (not consumers) to purchase advertising services.

Advertisers must provide valid business information during onboarding, including a business name and tax/business registration number, as well as VAT/GST number (for those countries where such tax is applied).

4. VAT / GST Treatment

4.1 Jurisdictions Requiring Non-Resident VAT/GST Registration

Outlink blocks purchases from countries that require non-resident VAT/GST registration on B2B digital services.

As of the date of this policy, purchases are blocked from:

Barbados, Bhutan, Cameroon, Congo (Republic), Indonesia, Kenya, Kiribati, Kyrgyzstan, Laos, Malaysia, Mexico, Nigeria, Pakistan, Russia, South Africa, Uruguay, Zimbabwe.

This list will be reviewed and updated as regulations change.

4.2 VAT Numbers and Invoices

For all other eligible buyers located in countries that apply the reverse charge for B2B VAT/GST on digital services

• Outlink requires advertisers to provide a valid VAT/GST or tax registration number at onboarding.

• This number is displayed on invoices for compliance and record-keeping.

• Outlink itself does not act as the withholding agent or collector of VAT/GST.

4.3 Buyer and Seller Responsibility

Advertisers (buyers) are responsible for determining, reporting, and paying any VAT/GST or equivalent indirect taxes that may apply in their home jurisdiction.

Outlink provides invoices and records but does not provide tax advisory services.

5. Invoicing

Outlink generates invoices for every transaction, displaying:

• Advertiser’s legal name and VAT/GST number (if applicable)

• Services provided

• Transaction amount

All invoices are stored within the platform for audit and compliance purposes.

6. Monitoring and Compliance

Advertiser accounts may be restricted or suspended if tax details are missing, invalid, or fraudulent.

Outlink reserves the right to request proof of business registration or tax documentation at any time, as well as VAT/GST registration.

Outlink may, at its entire discretion, or upon request of any government authority, provide detailed reports of Advertisers' transactions to government authorities.

7. Responsibilities

Advertisers (Buyers): Must provide accurate tax information, comply with their jurisdiction’s tax laws, and self-account for VAT/GST if required.

Outlink: Facilitates compliance through invoicing, verification, and blocking high-risk jurisdictions but does not assume liability for users’ tax obligations.

8. Policy Review

This policy will be reviewed annually or whenever international VAT/GST rules undergo material changes.