Terms of Service for WTM's Merchant of Record operations in Brazil

1.1. These Terms of Service govern the relationship between WTM DO BRASIL SERVIÇOS S/A, registered under CNPJ no. 20.711.662/0001-87, headquartered at Rua Rouxinol, nº 315, Ariribá, Balneário Camboriú, Santa Catarina, CEP 88338-650 ("WTM"), and the end customer located in Brazil who uses the services described in this document ("Customer").

1.2. Depending on the approved operation, the services comprise local invoicing and billing, issuing tax documents, carrying out the tax obligations assigned to WTM, and managing the receipt and payment of amounts related to services, software and other intangibles provided by a company hired by the Customer ("Supplier"). This flow may be identified commercially as Merchant of Record or MoR.

1.3. These Terms apply to operations expressly submitted to WTM's service flow. The scope of each contract, the amounts, the tax obligations and the deadlines are identified in the proposal, order, contract confirmation or equivalent document made available to the Customer ("Operation Terms").

1.4. Simply browsing the site does not create a contract or a payment obligation. Standalone use of WTM software, including Importax, depends on the specific licensing conditions presented for that product, where applicable.

2.1. WTM carries out the invoicing, documentation, tax treatment and payment activities assigned to it in the Operation Terms. The Supplier remains responsible for the product or service the Customer hired, including its delivery, activation, features, licensing, technical support and service levels, under the respective offer and contract.

2.2. Each participant, its role in the operation and the reach of WTM's work are disclosed to the Customer before contracting. Using the term MoR does not, on its own, extend the technical activities WTM takes on, nor does it replace the specific conditions of the operation actually carried out.

2.3. The Customer recognizes WTM as the authorized recipient of the payments identified in the official billing instructions, within the authorization granted by the Supplier. This does not authorize WTM to change the Supplier's scope, warranties or contract on the Supplier's behalf.

2.4. WTM is liable for the activities under its responsibility and for the third parties it uses to carry them out. The operational division described in these Terms preserves the liabilities imposed by law, including any joint liability where legally applicable.

3.1. Before contracting, the Customer will have access to these Terms, to the identification of the Supplier and to the Operation Terms, with the opportunity to clarify questions and correct data. Acceptance is formalized by physical or electronic signature, by selecting a specific field, or by another mechanism that proves an express expression of will.

3.2. Whoever contracts on behalf of a legal entity must have the powers to represent it. Where contracting by an individual is allowed, that person must be over 18 and legally capable, or be legally represented or assisted, as the case may be.

3.3. WTM will provide the contract confirmation and a copy of, or reproducible access to, the accepted version of these Terms and of the Operation Terms. The acceptance record may contain the date, time, identification of the representative and the technical data needed to prove it, in line with data protection rules.

3.4. In the relationship between WTM and the Customer, specific conditions expressly negotiated and accepted prevail over these Terms on the matters they govern, subject to the law and to the binding offer. The Supplier's conditions apply to the product or service it delivers, without removing WTM's own obligations.

3.5. Contracts between WTM and the Supplier are not automatically incorporated into the Customer's contract and do not create charges or obligations that were not previously disclosed to and accepted by the Customer. These Terms do not change the contracts between WTM and the Supplier either.

4.1. The Customer must provide correct and up-to-date information for identification, invoicing and execution of the operation, including the relevant registration and tax data, the identification of its representative and the reference of the service or software hired.

4.2. WTM may request documents proportionate to the risk and needed to verify registration, identify representatives and ultimate beneficial owners, the origin of funds and the legitimacy of the operation. Verification may involve public databases and specialized providers, in line with the law and the purposes disclosed to the Customer.

4.3. Relevant pending issues may prevent the operation from being confirmed or carried out until they are resolved. WTM will state the reason and the documents needed, unless a legal restriction applies or there is a justified need to preserve an investigation or a fraud prevention measure. Identifying a politically exposed person requires an appropriate assessment and does not mean an automatic refusal.