Billing and NF-e Policy

This Policy describes the billing practices, issuance of the Brazilian Electronic Invoice (NF-e), taxation and financial management of services contracted with Rollin Servicos Digitais e Tecnologia LTDA, CNPJ 64.204.851/0001-39 ("Rollin Host"), incorporated in the city of Campinas, SP, Brazil.

This policy is an integral part of the Terms of Service and the Automatic Renewal Policy.

• NFS-e: Brazilian electronic service invoice, issued by the municipality where the service is rendered.
• NF-e: umbrella term used in this policy to refer to the electronic service invoice (NFS-e), issued in accordance with Brazilian municipal legislation.
• Individual customer (PF): a natural person identified by CPF (Brazilian individual taxpayer registry number).
• Corporate customer (PJ): a legal entity identified by CNPJ (Brazilian national corporate registry number).
• Billing cycle: frequency of the plan (monthly, quarterly, semi-annual, annual or longer).

3.1 When it is issued

The NF-e is issued automatically after payment confirmation, subject to the clearing timeframes of each method (credit card: instant to up to 24 h; PIX: instant; bank slip: 1 to 3 business days).

3.2 Delivery

The Customer receives the NF-e via:

• Registered email address, with a link and/or XML+PDF attachments;
• Permanent access in the panel at painel.rollinhost.com.br → Invoices;
• Optional fiscal webhook for accounting integration (ERP/accounting firm), upon request.

3.3 Individuals and legal entities

The NF-e is issued using the account data on file at the time the invoice is generated. For individuals (PF): CPF and full name. For legal entities (PJ): CNPJ, company name and registered address. Foreign customers may be served under an export-of-services arrangement, subject to the applicable tax treatment (contact juridico@rollinhost.com.br).

The hosting, data processing and IT infrastructure services provided by Rollin Host are classified as services subject to ISS (Brazilian Municipal Service Tax), pursuant to item 1 of the schedule annexed to Supplementary Law No. 116/2003 (as amended by LC 157/2016 and LC 175/2020), under the applicable sub-items (1.03, 1.04, 1.07 and 1.08).

The applicable tax rates and regimes depend on the municipality where Rollin Host is headquartered and its current tax classification. The NF-e sets out the tax breakdown in accordance with prevailing legislation. Any tax reform (including CBS/IBS) will be automatically reflected in fiscal documents from the effective dates set by law.

In the event of a change in the applicable tax classification, Rollin Host will notify corporate customers (PJ) with reasonable advance notice and make clarification channels available. Specific rates and tax bases are stated on the issued NF-e.

For corporate customers (PJ), the following withholding taxes may apply:

• ISS: where the customer's municipality requires withholding and the transaction falls within the applicable scenario — please notify financeiro@rollinhost.com.br at the time of invoicing, with the regulatory basis for the withholding;
• IRPJ, CSLL, PIS, COFINS: where applicable under the customer's tax regime (Law No. 10.833/2003 and related rules) — the corporate customer must declare the obligation in advance.

If withholding is not declared before the NF-e is issued, the invoice is generated at full value. Any subsequent adjustment is made by credit note/cancellation and reissuance, as set out in section 9.

The Customer is responsible for keeping the following information up to date:

• Valid and active CPF/CNPJ;
• Company name or full legal name as on official documents;
• Complete registered address (street, number, neighborhood, city, state, postal code);
• Municipal registration number (if required for PJ);
• Fiscal contact phone number and email address.

Updates may be made through the panel or by contacting the billing team. Inconsistencies identified by the Receita Federal/SEFAZ (Brazilian tax authorities) may suspend NF-e issuance until the Customer resolves them; in such cases, the service may remain active but the NF-e will be on hold.

Rollin Host accepts the following payment methods:

• PIX (instant, no additional fee — Brazil's instant payment system);
• Credit card (Visa, Mastercard, Elo, Hipercard, American Express) — installments subject to the processor's current rules;
• Bank slip (boleto bancario) — standard due date within 3 business days, extendable upon request;
• International (PayPal, Wise, Stripe international) — on demand; foreign exchange costs are borne by the Customer.

Available billing cycles: monthly, quarterly, semi-annual, annual, biannual and triannual. Longer cycles may carry a promotional discount, as indicated at the time of purchase.

On overdue amounts, the following charges may apply pursuant to art. 406 of the Brazilian Civil Code:

• Monetary adjustment by the IPCA (Brazilian consumer price index);
• Late-payment interest of 1% per month (pro rata die);
• Contractual penalty of 2%, pursuant to art. 52, para. 1, of Brazil's Consumer Defense Code;
• Extrajudicial collection costs actually incurred, upon proof.

Formal errors (registration data, withholding notes provided after issuance) may be corrected by:

• Electronic Correction Letter (CC-e), where the amendment is permitted by applicable law;
• Cancellation and reissuance, within the statutory deadline authorized by the relevant municipality/SEFAZ.

Requests must be submitted to the billing team as soon as possible. Once the statutory cancellation deadline has elapsed, any adjustments are made by credit/debit note or by an agreement recorded in a support ticket, subject to applicable law.

When amounts are returned (refund under the Refund Policy, reversal of an incorrect charge), the corresponding NF-e may be:

• Cancelled, if within the statutory deadline;
• Offset by a future credit note, if outside the statutory cancellation deadline;
• Reflected in an accounting adjustment recorded by ticket between the parties.

Financial reversals follow the original payment method and the processor's timelines (credit card: 5 to 30 days; PIX: up to 5 business days; bank slip: by wire transfer within up to 7 business days after banking details are confirmed).

The Customer may issue, at any time, duplicate invoices, receipts and NF-e documents through the panel, for the applicable fiscal retention period (minimum of 5 years from the end of the fiscal year, pursuant to Brazilian federal tax legislation). For documents retained beyond that period, please contact the billing team.

This policy may be updated to reflect legislative changes (tax reform, new ancillary obligations) or operational requirements. Material amendments are communicated 30 days in advance by email and in the panel. Amendments arising directly from law or regulation take effect on the date stipulated in the respective normative instrument.

• Billing and duplicates: financeiro@rollinhost.com.br
• Tickets: painel.rollinhost.com.br
• Contractual inquiries: juridico@rollinhost.com.br