Payments

1. Platform Operator Details

2. General Payment Conditions

1.1. This Payment and Refund Policy (hereinafter, the "Policy") governs the financial conditions applicable to transactions carried out through the Viuzi platform, operated by VIUZI ESP, SL (hereinafter, "Viuzi", "the Platform" or "we").

1.2. This Policy applies to all Platform users, both Service Providers (SERVICE_PROVIDER_ADMIN) and Service Requesters (SERVICE_REQUESTER_ADMIN), in all matters relating to payments for services, subscriptions, commissions, refunds and settlements.

1.3. By using the Platform's payment services, the user fully accepts the conditions set out in this Policy, as well as the terms of service of the payment processor (Stripe).

1.4. This Policy is supplemented by the Marketplace Terms, the Privacy Policy and the Platform's Terms of Service.

Regulatory Position with Respect to PSD2. VIUZI ESP, SL acts as a technical services provider that facilitates the transmission of payment instructions between Users and the payment processor. Viuzi never receives, holds, transfers or manages Users' funds, directly or indirectly. All payment processing, including the receipt, custody and transfer of funds, is carried out entirely by Stripe Payments Europe, Ltd., a company incorporated in Ireland and authorised by the Central Bank of Ireland as an electronic money institution (reference C187865), regulated under Directive (EU) 2015/2366 (PSD2). Viuzi's function is limited exclusively to transmitting Users' payment instructions to Stripe via its API, without intervening at any point in the flow of funds. Consequently, Viuzi does not provide payment services within the meaning of Annex I of the PSD2 Directive, and its activity does not fall within the scope of that Directive. Regulatory supervision of payment services rests exclusively with the Central Bank of Ireland in relation to Stripe. VIUZI ESP, SL, as a technical provider with no direct involvement in the flow of funds, is subject to general business supervision by the Finantsinspektsioon solely with regard to its AML/KYC obligations.

Regulated Payment Services Provider. Payment services are provided by Stripe Payments Europe, Ltd., a company incorporated in Ireland and authorised by the Central Bank of Ireland as an electronic money institution (reference C187865). Stripe's terms of service are available at https://stripe.com/legal. By using Viuzi, users additionally accept the Stripe Connected Account Agreement applicable to Service Providers.

3. Accepted Payment Methods

2.1. Payment Methods for Service Requesters

Service Requesters may use the following payment methods to pay for services contracted through the Platform:

a) Payment cards: Debit and credit cards from major networks (Visa, Mastercard, American Express and others accepted by Stripe).

b) SEPA Direct Debit: Available for holders of bank accounts in the SEPA zone (Single Euro Payments Area). This method allows direct debit of the Requester's bank account.

c) Stripe Link: Stripe's accelerated payment method that allows the user to securely save and reuse their payment details to speed up future transactions.

2.2. Payment Method Verification

Before a payment method can be used for transactions on the Platform, Stripe may verify it (for example, via a temporary micro-charge or card data verification). The Platform does not directly store the full details of payment instruments; this information is managed by Stripe in accordance with PCI-DSS standards.

2.3. SEPA Direct Debit Payments

For payments by SEPA Direct Debit, pre-notification conditions will apply in accordance with Regulation (EU) 260/2012. The Requester will be notified at least fourteen (14) calendar days in advance in accordance with Regulation (EU) 260/2012 (unless the parties have contractually agreed a shorter period in the SEPA mandate) before each charge. The SCA exemption for recurring SEPA debits applies in accordance with Delegated Regulation (EU) 2018/389.

4. Currency

3.1. Primary Currency

The primary operating currency of the Platform is the euro (EUR). All service prices, Platform commissions, subscriptions and settlements are expressed and processed in EUR, unless expressly indicated otherwise.

3.2. Secondary Currency

The US dollar (USD) is available as a secondary currency for certain transactions, subject to Platform configuration and geographical availability.

3.3. Currency Conversion

Where a transaction involves currency conversion, this will be carried out by Stripe at the exchange rates prevailing at the time of the transaction. Stripe may apply a conversion margin in accordance with its own terms of service. Viuzi does not control the exchange rates applied or the conversion margins, and shall not be liable for any differences arising from exchange rate fluctuations.

Stripe may apply a conversion margin (currently approximately 2% over the European Central Bank exchange rate). Stripe's full fee schedule is available at https://stripe.com/pricing. Viuzi commits to ensuring transparency in currency conversion: prior to any transaction involving currency conversion, the User will be shown clear information about the exchange rate applied and the estimated cost of the conversion.

3.4. Settlement in EEA Local Currencies

For Providers established in EEA countries that do not use the euro (for example, Sweden/SEK, Denmark/DKK, Poland/PLN), payments will be settled in the Provider's local currency where available through Stripe, or in EUR if the local currency is not supported. Currency conversion costs will be those applied by Stripe in accordance with its exchange rate policy.

5. Service Payment Flow

4.1. Overview

The payment flow in Viuzi follows a post-service-completion charge model. No holds, advance charges or escrow deposits are made at the time of proposal acceptance.

4.2. Payment Flow Stages

4.2.1. Payment Method Verification (Proposal Acceptance)

When a Requester accepts a Provider's proposal for a job, the system carries out the following actions:

a) A Stripe SetupIntent is created to verify that the Requester's payment method is valid and operational. b) The acceptance endpoint returns the invitation information, an indication of whether additional user action is required (requires_action) and, where applicable, a client secret (client_secret) to complete payment method authentication (for example, 3D Secure authentication). c) No charge, hold, authorisation or escrow deposit is made at this point. The actual charge will only occur once the job has been completed.

d) Strong Customer Authentication (SCA). In accordance with Delegated Regulation (EU) 2018/389 and PSD2 Directive (EU) 2015/2366, Stripe applies Strong Customer Authentication (SCA) requirements to transactions that require it, including 3D Secure authentication where necessary. Viuzi does not directly control the SCA process, which is managed entirely by Stripe in accordance with its regulatory obligations.

4.2.2. Service Execution

The Provider executes the contracted service. During this phase, the invitation status progresses through the IN_PROGRESS and WORK_DONE states.

4.2.3. Completion Confirmation

Once the Provider marks the job as WORK_DONE, the Requester confirms completion and service quality, at which point the status moves to COMPLETED.

4.2.4. Settlement

Once COMPLETED status is reached, the settlement process is automatically initiated:

a) Charge to the Requester: The system processes the actual charge to the Requester's payment method for the total agreed job amount. The charge is processed automatically in the next processing cycle, which shall not exceed twenty-four (24) hours from confirmation of COMPLETED status.

b) Invoice generation: The system automatically generates:

• Service invoice: Issued with the Provider as issuer and the Requester as recipient, for the total amount of the service rendered.
• Platform commission invoice: Issued by Viuzi to the Provider, for the corresponding intermediation commission amount.

c) Transfer to the Provider: Once collection is confirmed, funds are transferred to the Provider's Stripe Connect account, after deduction of the Platform commission and observing the payout delay applicable to the Provider's subscription plan.

d) The invitation status moves to SETTLED, indicating that the transaction has been fully settled.

6. Platform Commissions and Fees

5.1. Service Commission

Viuzi charges a percentage commission on the total amount of each completed and settled job. This commission is deducted automatically before transferring funds to the Provider.

5.2. Variation by Subscription Plan

The commission percentage varies according to the subscription plan contracted by the Provider:

The exact commission percentages are published on the Platform's pricing page (viuzi.com/pricing) and communicated to the Provider at the time of subscription to the corresponding plan.

Illustrative example (FREE plan): For a service with an agreed price of EUR 100.00: Platform commission (5%): EUR 5.00; Stripe processing fee (~1.5% + EUR 0.25): EUR 1.75; Net amount transferred to Provider: EUR 93.25. Exact Stripe amounts may vary depending on the payment method used.

5.3. Payment Processing Fees

Payment processing fees charged by Stripe are applied in addition to Platform commissions and are deducted from the amount to be transferred to the Provider, in addition to the Platform Commission. These fees are set by Stripe in accordance with its own terms and conditions and may vary depending on the payment method used, the country of issuance of the payment instrument and other factors.

Updated Stripe processing fees are available at https://stripe.com/pricing. For reference, the current rate for European cards is approximately 1.5% + EUR 0.25 per transaction, although this fee may vary depending on the card type and payment method used.

5.4. Transparency

The Provider may at any time consult the full breakdown of commissions and fees applied to each transaction via their control panel on the Platform.

7. Subscription Billing

6.1. Available Subscription Plans

The Platform offers the following subscription plans: FREE, BASIC, PROFESSIONAL and ENTERPRISE. Each plan has differentiated limits and features, including: maximum number of concurrent jobs, maximum number of monthly jobs, maximum number of service areas, maximum number of team members, payout delay and commission percentage.

6.2. Billing Intervals

Paid subscriptions (BASIC, PROFESSIONAL) are available in two billing intervals:

a) Monthly: The subscription amount is charged each month on the date corresponding to the day of contracting. b) Annual: The subscription amount is charged once a year. The annual payment may include a discount compared to the equivalent monthly price, subject to the prevailing conditions.

6.3. Automatic Renewal

All paid subscriptions renew automatically at the end of each billing period (monthly or annual), unless the user cancels the subscription before the renewal date.

At least fourteen (14) days before each renewal date, Viuzi will send a reminder to the User's email address, indicating the renewal date, the amount to be charged and instructions for cancellation. The User may cancel at any time via their control panel before the renewal date, in accordance with applicable legislation and the Spanish Civil Code.

6.4. Plan Changes

6.4.1. Plan Upgrade

The Provider may switch to a higher-tier plan at any time. The change will take effect immediately. The new subscription amount will be prorated for the remaining period of the current billing cycle.

6.4.2. Plan Downgrade

The Provider may switch to a lower-tier plan. The change will take effect at the end of the current billing period. The Provider will continue to enjoy the features of the current plan until the renewal date. A plan downgrade may be subject to verification that the Provider's current activity (concurrent jobs, service areas, team members) does not exceed the limits of the new plan.

6.5. Subscription Cancellation

a) The Provider may cancel their paid subscription at any time via their control panel on the Platform. b) Cancellation will take effect at the end of the current billing period. No further charges will be made after the cancellation date. c) The Provider will continue to have access to the features of the contracted plan until the end of the current billing period. d) Following cancellation, the Provider's account will automatically revert to the FREE plan, with its corresponding limits and conditions. e) Jobs in progress will not be affected by the subscription cancellation and will be settled in accordance with the conditions applicable at the time of their acceptance.

6.6. Subscription Invoices

Subscription invoices are issued by VIUZI ESP, SL through Stripe's billing system (Stripe Billing) and are available in the billing portal accessible from the Platform. The Provider may access their subscription invoices via their control panel on the Platform.

6.7. ENTERPRISE Plan

The terms of the ENTERPRISE plan are set out in a specific contract between the Provider and VIUZI ESP, SL, which prevails over this Policy in the event of conflict.

6.8. VAT on Subscriptions

Subscriptions to Platform plans constitute electronically supplied services subject to VAT. The applicable tax treatment is:

(a) For subscribers with a valid intra-Community VAT number in another Member State: reverse charge mechanism in accordance with Art. 196 of Directive 2006/112/EC;

(b) For subscribers established in Spain: Spanish VAT at the current rate (currently 21%);

(c) For subscribers established outside the EU or taxable persons not established in the EU: the place of supply will be determined in accordance with Article 44 of Directive 2006/112/EC (the place where the recipient has their seat of economic activity), and the transaction will be subject to the reverse charge mechanism or exempt from VAT as applicable to the subscriber's jurisdiction.

8. Service Invoicing

7.1. Service Invoice

Once a job has been completed and settled, the system automatically generates a service invoice with the following data:

a) Issuer details (Service Provider): name or company name, address, tax identification number (if applicable). b) Recipient details (Service Requester): name or company name, address, tax identification number (if applicable). c) Description of the service provided. d) Total service amount. e) Date of issuance and invoice number. f) Reference to the job on the Platform (job ID).

Prices agreed between Provider and Requester through the Platform are expressed exclusive of VAT (net). Applicable VAT, where applicable, will be calculated and reflected in the service invoice in accordance with the tax regulations of the place of supply, in accordance with Articles 44 and 45 of VAT Directive 2006/112/EC.

7.2. Platform Commission Invoice (Self-Billing)

Additionally, the system generates a commission invoice issued by Viuzi to the Provider, which includes:

a) Issuer details: VIUZI ESP, SL, with its VAT number (ESB05735576). b) Recipient details: the Service Provider. c) Description: intermediation commission for the corresponding job. d) Commission amount (percentage applied to the service amount). e) Applicable VAT breakdown, where applicable. f) Date of issuance and invoice number.

All invoices generated by the Platform comply with the requirements of Royal Decree 1619/2012 approving the Invoicing Regulation and Article 226 of VAT Directive 2006/112/EC, including: sequential invoice number, date of issuance, complete issuer and recipient details, service description, quantity, unit price, total amount, applicable VAT rate, VAT amount and payment terms.

The self-billing authorisation and its legal basis are detailed in Section 6.2bis of the Marketplace Terms, in accordance with Article 224 of the VAT Directive and Royal Decree 1619/2012 (Invoicing Regulation). The Provider grants their express consent to the self-billing mechanism during the onboarding process, through a specific and separate acceptance in accordance with Article 224 of VAT Directive 2006/112/EC. The Provider will receive each invoice issued on their behalf and will have 15 business days to object to its content.

7.3. Invoice Download in PDF Format

All invoices generated by the Platform are available for download in PDF format via the corresponding user's control panel. Invoices are generated automatically and can be downloaded at any time. Invoices will be available on the Platform for a minimum of ten (10) years from the date of issuance, in accordance with the maximum retention periods required by applicable regulations in the jurisdictions of operation.

7.4. Corrective Invoices

In the event of a full or partial refund, the system will generate the corresponding corrective invoices to reflect the financial adjustment, in accordance with applicable tax regulations.

9. Refund Policy

8.1. General Principles

Viuzi is committed to ensuring contractual compliance and fairness in transactions. Refunds are managed on a case-by-case basis, taking into account the specific circumstances of each situation.

8.2. Full Refunds

A full refund of the service amount may be granted in the following cases:

a) Service not started: The Provider has not commenced execution of the contracted service and the job is cancelled before the service begins. b) Provider no-show: The Provider does not appear at the agreed date and time for the service, without valid justification or prior notice. c) Platform error: A technical error by the Platform has prevented the correct provision of the service or has caused an improper charge.

8.3. Partial Refunds

A partial refund of the service amount may be granted in the following cases:

a) Incomplete work: The Provider has partially executed the contracted service but has not completed it in its entirety, without valid justification. b) Quality disputes: The Requester alleges that the quality of the service rendered does not conform to what was agreed, and following the relevant investigation it is determined that there is a significant discrepancy between the service offered and the service actually rendered. c) Agreement between the parties: The Provider and the Requester reach an amicable agreement that includes a partial refund, communicated to the Platform for execution.

8.4. Refund Request Process

a) The Requester must submit the refund request through the Platform or by email to legal@viuzi.com, indicating the job ID, the reasons for the request and any supporting documentation. b) Viuzi will acknowledge receipt of the request within a maximum of three (3) business days. c) The Platform will investigate the request and may request additional information from both parties. d) The resolution timelines for refund requests are as follows: (i) Uncontested requests (where the Provider accepts the refund or does not respond within the deadline): resolution within fifteen (15) business days from receipt of the complete request; (ii) Contested requests (where the Provider opposes the refund): resolution within twenty (20) business days from receipt of all documentation from both parties.

e) The Provider will be notified of the refund request within twenty-four (24) hours of its receipt and will have seven (7) calendar days to submit their response and evidence. If no response is submitted within that period, VIUZI ESP, SL will resolve the matter based on the available information.

8.5. Corrective Billing for Refunds

In the event of a full or partial refund, the system will automatically generate the necessary corrective invoices to reflect the financial adjustment, both for the service invoice and the Platform commission invoice, in accordance with applicable tax regulations. In the event of a full refund, Viuzi will refund the corresponding Platform Commission to the Provider. In partial refunds, the Commission will be recalculated proportionally on the amount actually retained.

8.6. Refund Processing Timeline

a) Approved refunds will be initiated within five (5) business days of approval. The total time from approved refund to credit to the User's account shall not exceed fourteen (14) calendar days, in accordance with the Platform's quality of service standards and Directive 2011/7/EU on combating late payment in commercial transactions. b) The time for the refund to be reflected in the Requester's account may vary depending on the financial institution issuing the payment instrument.

8.7. Refund Method

Refunds will always be made to the same payment method originally used for the transaction. Refunds to payment methods different from the original will not be made, unless the original method is no longer available, in which case an alternative method will be agreed with the Requester.

8.8. Non-Refundable Cases

No refund will be granted in the following cases:

a) The service has been fully and properly rendered in accordance with the agreed terms, and the Requester has simply changed their mind. b) The Requester does not submit the refund request within sixty (60) calendar days of the completion of the job. For jobs with an amount exceeding EUR 5,000, the deadline will be ninety (90) calendar days. c) The claim is based on circumstances outside the control of the Provider and the Platform (force majeure).

10. Disputes and Chargebacks

9.1. Internal Dispute Resolution Process

a) In the event of disagreement between the Provider and the Requester regarding the quality, scope or completion of a service, both parties must attempt to resolve the dispute amicably through the Platform. b) If no agreement is reached, either party may request Viuzi's intervention as an internal mediator. The Platform will review the evidence submitted by both parties and issue a resolution within a maximum of twenty (20) business days from receipt of all documentation from both parties. c) The Platform's resolution will be provisional for both parties with regard to the management of the transaction funds. The Platform's resolution will be applied provisionally to the disputed funds. Either party may challenge it within 15 business days through the Dispute Resolution Policy or before the competent courts. d) If either party is dissatisfied with the resolution, they may resort to the external mediation procedure described in the Marketplace Terms (Section 9).

9.2. Chargebacks Through Stripe

a) A chargeback occurs when a Requester disputes a charge directly with their bank or card issuer, instead of doing so through the Platform. b) When a chargeback is received, Viuzi will cooperate with Stripe to provide the necessary documentation and evidence to respond to the dispute before the financial institution. c) The Provider commits to cooperating with the Platform by providing documentation evidencing the correct provision of the service. d) Chargebacks resolved in favour of the Requester may result in the reversal of payment to the Provider. The Platform will inform the Provider of any chargeback affecting them. e) Viuzi reserves the right to pass on to the Provider the chargeback fees charged by Stripe where the chargeback is a consequence of conduct attributable to the Provider (for example, service not rendered, failure to comply with agreed conditions). f) Repeated or abusive use of chargebacks by a Requester may result in restriction or termination of their account.

Card Network Deadlines. Users should be aware that card networks (Visa, Mastercard) impose strict deadlines for the submission of evidence in chargeback disputes, generally between seven (7) and twenty-one (21) days from notification. Failure to meet these deadlines may result in automatic resolution in favour of the cardholder. Reference is made to the Dispute Resolution Policy (www.viuzi.com/legal/politica-de-resolucion-de-disputas) for the detailed procedure.

11. Payment Conditions for Providers

10.1. Stripe Connect Onboarding

To receive payments through the Platform, the Provider must complete the Stripe Connect onboarding process, providing the information required by Stripe, including bank details, tax identification details and any other information necessary to comply with anti-money laundering and know-your-customer regulations (KYC/AML).

10.2. Payout Delay

a) The period between the settlement of a job (SETTLED status) and the actual receipt of funds in the Provider's bank account varies according to the contracted subscription plan:

Exact timelines are published at https://www.viuzi.com/pricing.

b) The specific timelines are communicated to the Provider at the time of subscription and are available on the Platform's pricing page.

Note: The payout delays indicated may be affected by the existence of active disputes relating to the job in question. In the event of a dispute, funds may be retained in accordance with Section 10.5 until the dispute is resolved.

c) The payout delay is configurable and may vary in accordance with subscription plan updates, upon notification to the Provider.

d) In no case shall the total payout delay (from settlement to actual receipt of funds) exceed thirty (30) calendar days for any subscription plan, in accordance with the maximum limit established in Directive 2011/7/EU on combating late payment in commercial transactions.

10.3. Bank Account Transfer

Funds are transferred to the Provider's bank account via Stripe Connect. Transfers are made in the transaction currency (EUR by default). If the Provider's bank account operates in a different currency, Stripe will carry out the currency conversion in accordance with its applicable exchange rates and fees.

10.4. Minimum Payout Threshold

a) The Platform establishes a minimum payout threshold of five euros (EUR 5.00), below which funds will accumulate until that threshold is reached before the transfer is made. If the accumulated balance does not reach the threshold within a period of ninety (90) days, the transfer will be made regardless of the amount. b) The current minimum threshold is communicated to the Provider via their control panel and in the subscription plan conditions. Any modification to the threshold will be notified with thirty (30) days' advance notice.

10.5. Retention of Settled Funds

This section refers exclusively to the retention of funds that have already been settled and are held in the Provider's Stripe Connect account, not to pre-collection holds.

This retention applies exclusively to funds already settled and credited to the Provider's Stripe Connect account, and is independent of the Requester's payment method verification process described in Section 4.

Viuzi reserves the right to request Stripe to temporarily retain the Provider's funds in the following circumstances. In all cases, funds are held by Stripe Payments Europe, Ltd. in segregated accounts and do not form part of VIUZI ESP, SL's assets:

a) Active investigation of a dispute or claim relating to a Provider's job. b) Well-founded suspicion of fraud or irregular activity. c) Pending chargeback awaiting resolution. d) Requirement from a competent authority.

The retention will be lifted once the circumstance giving rise to it has been resolved, and in any case shall not exceed ninety (90) calendar days, unless a competent authority orders otherwise or there is ongoing judicial proceedings that justify an extension. Upon expiry of that period without resolution, funds will be released to the Provider, unless a legal obligation requires otherwise. The Provider will be informed of the retention, the reasons for it and the estimated resolution timeline within three (3) business days of the retention being imposed.

10.6. Late Payment Interest

If Viuzi fails to transfer the settled funds to the Provider within the applicable payout delay under their Plan, the Provider will be entitled to late payment interest at the rate set by the European Central Bank plus eight (8) percentage points, in accordance with Directive 2011/7/EU on combating late payment in commercial transactions. No prior demand is required for interest to accrue. Interest will be calculated from the day following the expiry of the payout delay until the effective date of transfer.

10.7. Protection of Funds in the Event of Insolvency

User funds are held by Stripe Payments Europe, Ltd. in segregated client accounts and do not form part of VIUZI ESP, SL's assets. In the event of Viuzi's insolvency, funds held by Stripe remain the property of the respective Users and are protected in accordance with Stripe's safeguarding obligations as an authorised electronic money institution (Directive 2009/110/EC, Article 7). Providers with pending settlement balances may claim directly from Stripe in accordance with the Connected Account Agreement.

10.8. Set-Off of Amounts

Viuzi reserves the right to set off any amount owed by the Provider to the Platform (commissions, chargeback fees, refunds) against amounts pending transfer to the Provider, in accordance with Articles 1195 et seq. of the Spanish Civil Code.

10.9. Force Majeure in Payment Processing

In the event of a Stripe service interruption or other force majeure event affecting payment processing, Viuzi will notify affected users and coordinate with the processor to resolve the issue. Viuzi shall not be liable for payment delays resulting from processor failures, without prejudice to users' rights under applicable regulations.

12. Tax Responsibilities

11.1. Provider's Responsibility

a) The Service Provider is solely responsible for compliance with all tax obligations arising from their activity on the Platform, including but not limited to: declaration and payment of income tax, VAT or other applicable indirect taxes, social security contributions and any other tax obligation required by the legislation of their country of establishment or of the place of service provision.

b) Viuzi does not act as the Provider's tax agent and assumes no responsibility for the Provider's tax obligations.

11.2. VAT (Value Added Tax)

a) Commissions charged by Viuzi to the Provider will be subject to VAT where required by applicable regulations. In the case of Providers established in the European Union, the application of VAT will be governed by the rules of Directive 2006/112/EC and the corresponding national legislation.

b) Viuzi issues its commission invoices with VAT number ESB05735576. If the Provider is registered for VAT in a Member State other than Spain, the transaction may be subject to the reverse charge mechanism, in accordance with Article 196 of the VAT Directive.

c) Service invoices generated by the Platform between Provider and Requester reflect the tax information provided by both parties. The Provider is responsible for verifying that such information is correct and complete.

VAT Treatment of Platform Commissions. Platform commissions are subject to Spanish VAT of 21% for Providers established in Spain. For Providers established in other EU Member States with a valid VAT number, the reverse charge mechanism applies (0% VAT; the Provider self-assesses in their jurisdiction). For Providers outside the EU, the VAT treatment depends on the place of supply rules in accordance with Article 44 of VAT Directive 2006/112/EC.

11.3. Tax Documentation Provided by the Platform

The Platform provides the following documentation for tax purposes:

a) Platform commission invoices (issued by Viuzi to the Provider). b) Service invoices (automatically generated for each completed job). c) Subscription invoices (issued by VIUZI ESP, SL through Stripe Billing). d) Exportable transaction history from the control panel.

11.4. Retention of Tax Information

Viuzi may be required to report certain information about Providers' transactions to the competent tax authorities, in accordance with the DAC7 Directive (Directive 2021/514/EU) and any other applicable tax information exchange regulations. The Provider will be informed of these reporting obligations.

In accordance with the DAC7 Directive (2021/514/EU), Viuzi is required to report to the Spanish Tax Agency (Agencia Estatal de Administración Tributaria, AEAT) information about Providers who exceed EUR 2,000 in consideration or 25 completed transactions per calendar year. The data reported includes: name, address, tax identification number, date of birth, bank account, total consideration, number of transactions and platform commissions. Providers will be notified annually of the data reported.

11.5. Anti-Money Laundering (AML)

VIUZI ESP, SL complies with applicable anti-money laundering obligations under Directive (EU) 2024/1640 (AMLD6) and Spanish Law 10/2010 on the prevention of money laundering and terrorist financing. KYC/AML checks are carried out by Stripe as the regulated payment service provider. VIUZI ESP, SL will cooperate with the competent authorities in the event of suspicious activities and will comply with EU sanctions screening obligations.

13. Failed Payments and Outstanding Amounts

12.1. Failed Payments by the Requester

a) If the charge to the Requester's payment method fails during the settlement process, the system will automatically retry the charge in accordance with parameters configured by Stripe. b) In the event of repeated failure, the Platform will notify the Requester to update their payment method or provide an alternative. c) If payment is not completed within fifteen (15) calendar days of the first attempt, Viuzi reserves the right to:

• Suspend the Requester's account.
• Initiate appropriate collection proceedings.
• Cancel the job and apply the corresponding penalties. Cancellation penalties arising from payment failure will consist of the application of late payment interest in accordance with Directive 2011/7/EU and, where applicable, the pass-through of collection management costs incurred by the Platform.

12.2. Effects on the Provider

a) When a Requester's payment fails or is pending, the corresponding funds will not be transferred to the Provider until collection is successfully completed. b) The Platform will inform the Provider of the settlement status and of any collection incident affecting their pending payments.

c) If after a maximum period of sixty (60) calendar days from the first failed collection attempt payment from the Requester has not been collected, VIUZI ESP, SL will: (a) inform the Provider of the situation, (b) close the pending collection claim, and (c) the Provider will retain the right to claim directly from the Requester in accordance with applicable law. VIUZI ESP, SL assumes no liability for uncollectable payments from third parties.

12.3. Outstanding Amounts from the Provider

a) If the Provider has amounts outstanding to the Platform (for example, undeducted commissions, chargeback fees or refund adjustments), Viuzi may deduct such amounts from the Provider's future settlements. b) If the Provider does not have sufficient future settlements to cover the outstanding amounts, Viuzi reserves the right to issue a separate invoice and require direct payment.

14. B2B Nature and Subscription Cancellation

13.1. Non-Applicability of Consumer Withdrawal Rights

Viuzi operates exclusively as a B2B platform for legal entities and professionals acting in the exercise of their commercial activity. Directive 2011/83/EU on consumer rights and, in particular, the fourteen (14) day right of withdrawal, do not apply to transactions carried out through the Platform, as they involve business-to-business relationships.

13.2. Subscription Cancellation by Professional Users

Professional Users may cancel their subscription at any time from their control panel or by written notice to legal@viuzi.com. Cancellation will take effect at the end of the current billing period. No proportional refunds will be made for the unused period, unless the cancellation arises from a breach by Viuzi in accordance with Section 8 (Refunds).

13.3. Pre-contractual Information

As a commercial best practice of Viuzi, prior to contracting any subscription, Viuzi provides the Professional User with clear and complete information about the service features, the total price (net of VAT), the contract duration, the renewal and cancellation conditions, and the Platform Commission applicable to each plan.

15. Policy Modifications

14.1. Prior Notice

Any modification to this Policy will be notified to users with a minimum advance notice of thirty (30) days before the proposed effective date, by communication to the email address associated with the user's account and publication on the Platform.

14.2. Acceptance

The user will be deemed to have accepted the modifications if they continue to use the Platform's payment services after the modified Policy's effective date. In the event of disagreement, the user may cancel their account before the modifications take effect.

16. Applicable Law and Jurisdiction

15.1. Applicable Law

This Policy is governed by the law of the Kingdom of Spain, including the Civil Code and applicable commercial legislation.

15.2. Jurisdiction

Disputes arising from this Policy shall be submitted to the exclusive jurisdiction of the courts of Málaga (Spain).

15.3. Alternative Dispute Resolution

For the alternative resolution of disputes between Professional Users and the Platform, the mechanisms established in the Dispute Resolution Policy (www.viuzi.com/legal/politica-de-resolucion-de-disputas) shall apply, including mediation in accordance with Article 12 of Regulation (EU) 2019/1150 (P2B).

17. Contact

For any query related to payments, refunds or billing:

• Email: legal@viuzi.com
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Publication date: 10 April 2026 Effective date: 10 May 2026