UK VAT Policy

1. UK VAT and UK established Creators:

i. For the purposes of UK VAT only, Creators are treated as providing their services to Paid Messenger, rather than to Fans directly.

ii. If you are a Creator registered for UK VAT:

1. You will be treated, for VAT purposes, as charging Paid Messenger your Creator Earnings (80% of all and any Fan Payments), together with UK VAT at the prevailing rate in force at the time of the Fan Payment.

2. Paid Messenger also agrees that, subject to the Terms of Service, any payments due to you under the Referral Program Terms ("Referral Payments") will be deemed VAT inclusive.

3. The VAT element added to your Creator Earnings (and Referral Payments, if any) (the "VAT Amount") will be separately paid from your regular Creator Earnings, provided that you first provide:

a. your VAT registration number, by sending us the required information to: vat@emesel.com; and

b. a VAT invoice, by sending us the required information to: vat@emesel.com, using the VAT invoice generator tool: https://create.onlineinvoices.com/templates/uk-vat-invoice-template; and

c. a completed VAT return made to HM Revenue & Customs for the relevant period, by sending us the required information to: vat@emesel.com. You can find monthly earning details at https://paidmessenger.com/dashboard.

iii. You shall pay the VAT Amount which is paid to you directly to HM Revenue & Customs.

iv. If you need further information about how to receive the VAT Amount, email support@paidmessenger.com, consult our Community Guidelines, or visit the HM Revenue & Customs guidance at https://www.gov.uk/vat-registration/when-to-register.

v. You must provide us with copies of all VAT invoices and VAT returns in connection with your Creator Earnings (and Referral Payments, if any) upon request. It is your obligation alone to remain VAT compliant.