Tomasz Kowalski

SELF-BILLING AGREEMENT Between: 1. Liffey Logistics Ltd, 14 Custom House Quay, VAT number IE3456789AH (the "Customer"); and 2. Tomasz Kowalski, 5 Mill Street, tax reference 7654321W, VAT-registered: No, VAT number N/A, covering service areas Kildare, West Dublin (the "Supplier"). This Agreement takes effect from 2026-06-05. It is made under section 71 of the Value-Added Tax Consolidation Act 2010 and Regulation 21 of the VAT Regulations 2010, which implement Article 224 of Council Directive 2006/112/EC. 1. PRIOR AGREEMENT TO SELF-BILL [s71(1)(a)] The Supplier and the Customer agree that the Customer may draw up and issue invoices in respect of all supplies of goods and services made by the Supplier to the Customer under this Agreement, for its duration. 2. THE CUSTOMER IS AN ACCOUNTABLE PERSON [s71(1)(b)] The Customer is registered for VAT under number IE3456789AH and remains so for the duration of this Agreement. 3. FORM, CONTENT AND ISSUE OF INVOICES [s71(1)(c)] The Customer will ensure each self-billed invoice meets every condition imposed by the VAT Act and regulations on the form, content and issue of a valid VAT invoice, including the Supplier's name, address and (where applicable) VAT number, and will produce them as structured electronic invoices to the European standard EN 16931 (PEPPOL BIS Self-Billing 3.0). 4. AGREED ACCEPTANCE PROCEDURE [s71(1)(d) and s71(2)] Each self-billed invoice is made available to the Supplier electronically. An invoice is deemed to be issued only when the Supplier accepts it through that procedure. The Supplier may accept or reject each invoice; rejection requires the Customer to correct and re-issue it. 5. THE SUPPLIER UNDERTAKES TO (a) accept valid invoices raised by the Customer on the Supplier's behalf, in accordance with the agreed acceptance procedure in clause 4; (b) notify the Customer immediately if the Supplier changes VAT registration status or VAT number, or ceases to trade; (c) not raise sales invoices for the transactions covered by this Agreement. 6. NEW AGREEMENT ON VAT CHANGE A new self-billing agreement will be made if the VAT registration number of either party changes. 7. OUTSOURCING [s71(3)] The Customer may have invoices, credit notes and debit notes issued on its behalf by a third party acting in the name and on behalf of the Customer. Issuance and delivery are performed by Oxus Technologies software acting in that capacity; the conditions in clauses 3 and 4 continue to be met. 8. CREDIT AND DEBIT NOTES [s71(4)] Any credit note or debit note that amends and refers specifically and unambiguously to a self-billed invoice is treated as an invoice for the purposes of this Agreement and the same self-billing / outsourcing rules apply to it. 9. NEUTRAL PLATFORM Oxus Technologies is the software tool only: it is not a party to this Agreement, not the employer of the Supplier, does not handle payment between the parties, and does not provide legal or tax advice. 10. TERM This Agreement remains in force for 12 months from the start date and renews for successive 12-month periods unless either party gives written notice. [ Fixed, solicitor-approved clauses continue in the live template. ]