IntroOverview

This VAT Notice explains how Value Added Tax (“VAT”) is applied to services provided by CHAAMO. CHAAMO operates exclusively as a consumer-to-consumer (C2C) marketplace and does not sell or take ownership of goods exchanged between users. Accordingly, CHAAMO does not charge VAT on peer-to-peer item sale values.

1VAT on CHAAMO Service Fees, Shipping, and Optional Insurance

VAT applies only to services supplied directly by CHAAMO as part of operating and facilitating the marketplace. These services may include, without limitation:

• Buyer Protection fees
• Platform and operating fees, including fixed and/or percentage-based transaction fees
• Boosted or featured listing services
• Shipping and postage services arranged by CHAAMO
• Optional insurance and additional protection services
• Subscription fees billed directly by CHAAMO (excluding purchases made via third-party app stores)

VAT applies solely to the service elements supplied by CHAAMO and does not apply to the value of goods sold between users.

Where applicable, VAT is included within the prices displayed for CHAAMO services and may not be shown as a separate line item at checkout.

Transaction fees charged to users form part of CHAAMO's platform and Buyer Protection services and may reflect payment processing and other operational costs. Payment processing services themselves are provided to CHAAMO by third-party payment providers and are not supplied to users as standalone services.

2EU VAT via the One Stop Shop (OSS)

Where required by law, CHAAMO applies EU VAT under the One Stop Shop (OSS) scheme to eligible services supplied to users located in the European Union.

• VAT is applied to CHAAMO service fees, shipping services, and optional protection services where applicable
• The VAT rate applied corresponds to the user's EU Member State
• VAT is included in the prices shown, where applicable

CHAAMO does not apply VAT to peer-to-peer item values.

3App Store and Play Store Purchases (Merchant of Record Rules)

Where memberships or in-app services are purchased through Apple App Store or Google Play Store, the relevant app store operator acts as the Merchant of Record and is solely responsible for charging, collecting, and remitting VAT on those purchases.

In such cases:

• CHAAMO does not charge VAT directly.
• CHAAMO does not issue VAT invoices for purchases made via app stores.

4Import VAT on Goods

Import VAT, customs duties, brokerage fees, and border clearance charges on physical goods shipped cross-border are not charged or collected by CHAAMO. These costs remain the responsibility of the buyer under Delivered Duty Unpaid (DDU) terms.

Users should refer to CHAAMO's Import VAT & Customs Policy for further information.

5Business Users and VAT Invoices

CHAAMO is primarily designed for consumer use. VAT invoices may be issued only where:

• VAT has been applied to a CHAAMO service fee; and
• The charge was made directly by CHAAMO (not via Apple or Google).

VAT invoices are not issued for goods sold between users, or subscriptions purchased through app stores.

6Updates to this VAT Notice

CHAAMO may update this VAT Notice from time to time to reflect changes in tax legislation or platform operations. The most recent version will always be available on the CHAAMO website.