BILLING POLICY

VAOTHY COMPANY S.A. DE C.V.
Last updated: May 18, 2026

CLAUSE I. - REGULATORY COMPLIANCE AND LEGAL FRAMEWORK
VAOTHY COMPANY S.A. DE C.V. (hereinafter, "THE ISSUER") expresses its full commitment to the tax provisions in force in the United Mexican States. The issuance of tax receipts is strictly governed by the provisions of Articles 29 and 29-A of the Federal Tax Code (CFF), the Income Tax Law (LISR), and the current Miscellaneous Tax Resolution.

CLAUSE II. - SELF-BILLING MODALITY (SELF-SERVICE)
To optimize the user experience and ensure immediate compliance with their obligations, VAOTHY provides the USER with a Self-Billing Portal integrated into the vaothy.com platform.

Mechanism: The USER is solely responsible for entering their tax data and generating their own Digital Tax Receipt over the Internet (CFDI).

Purchase Identifier: To enable the process, the USER must have the purchase folio or transaction number provided in the payment confirmation email.

CLAUSE III. - REQUIREMENTS FOR ISSUANCE (CFDI 4.0)
In strict adherence to the CFDI 4.0 version (or the one in force at the time of the transaction), the USER undertakes to reliably provide the following data contained in their Tax Status Certificate:

Valid Federal Taxpayer Registry (RFC).

Full name, Business name or Company name (without including the capital regime, e.g., S.A. de C.V., in accordance with the new SAT rules).

Postal Code of the registered tax address.

Tax Regime of the recipient.

Use of the CFDI (e.g., General expenses, Acquisition of goods, etc.).

CLAUSE IV. - DEADLINES AND EXPIRATION FOR BILLING
For reasons of accounting control and fiscal period closing, THE ISSUER establishes the following peremptory deadlines:

Billing Window: The USER has until the last natural day of the calendar month in which the payment was made to generate their invoice.

Untimely Inadmissibility: Once the fiscal month in which the transaction took place has concluded, the self-billing system will be disabled for said folio, and VAOTHY will proceed to include said sale in the "Global Invoice of Operations with the General Public," making the issuance of a subsequent individual CFDI impossible.

CLAUSE V. - RESPONSIBILITY FOR ERRORS IN TAX DATA
VAOTHY's corporate seriousness implies that the veracity of information is shared.

The USER assumes full responsibility for any error, omission, or inaccuracy in the data entered into the self-billing portal.

Cancellations and Re-issuances: In case of requiring the cancellation and re-issuance of a CFDI due to errors attributable to the USER, they must request it within 5 business days after the original issuance, provided that the fiscal month has not concluded. VAOTHY reserves the right to apply an administrative charge for the management of cancellation before the SAT if the request is repetitive.

CLAUSE VI. - UNPERFORMED TREATMENTS AND ADVANCES
In accordance with the SAT's filling guidelines, if the USER invoices a treatment that will be performed at a later date, the receipt will be issued under the concept of "Services" or "Advances" as technically appropriate. The issuance of the invoice does not exempt the USER from complying with the company's Cancellation and Refund Policies.

CLAUSE VII. - TECHNICAL ASSISTANCE
If, due to technical causes beyond the USER's control, the self-billing portal experiences intermittences, the USER must send an email to facturacion@vaothy.com attaching their proof of payment and their updated Tax Status Certificate so that the Accounting Department can perform the manual issuance, always within the deadlines established in Clause IV.