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Last updated: March 13, 2026
The following terms and conditions (hereinafter referred to as this "Agreement") constitute a legally binding agreement concluded and entered into by and between you and Huawei, which enables you to offer Paid Products to End Users ("Users") or monetize your Products by using Huawei's Merchant Services via Huawei Platforms. This Agreement is a supplementary agreement to the HUAWEI Developers Service Agreement made and entered into by and between you and Huawei, and together with the latter govern your use of Huawei's Merchant Services. By registering for the services under this Agreement, clicking the Submit button below this Agreement (or any other similar button), or using Merchant Services, you are agreeing to be bound by the terms of this Agreement from the date of such registration, acceptance, or use ("Effective Date").
Any matters not addressed herein shall be subject to the HUAWEI Developers Service Agreement. In the event of any conflict between the terms of this Agreement and the HUAWEI Developers Service Agreement, the terms of this Agreement shall prevail only to the extent of such conflict relating to Merchant Services.
1 Definitions
Capitalized terms not defined herein shall have the meanings ascribed to them in the HUAWEI Developers Service Agreement. The following terms shall have the following meanings when used in this Agreement:
1.1 "Ads Services": means the advertising services Huawei provides to Developers by serving ads to Products via Petal Ads Platform so that Developers can seek to monetize Products.
1.2 "Distribution Services for Paid Products": means the cooperation between Huawei and Developers for distributing Paid Products through HUAWEI AppGallery. Distribution Services for Paid Products also consist of various services provided by Huawei, such as HUAWEI AppGallery capability access, data reporting, event operations, and user operations.
1.3 "In-App Purchase" or "IAP": means a Product in the form of digital content, advanced features, subscription, or other value-added services purchased by End Users during the use of an installed application software ("App"). Payments for such purchase are made by Users within the App.
1.4 "Merchant Services": means the Huawei Services that Huawei provides to Developers, through which Developers provide Paid Products or monetize Products for ads fees. Merchant Services include but are not limited to Distribution Services for Paid Products and Ads Services.
1.5 "Paid Products": means Products requiring User to pay a fee to access and/or download, including but not limited to "Pay-Per-Download", "In-App Purchase" and other paid digital content Products.
1.6 "Payment Transaction": means the processing of a payment through the Merchant Services for User to purchase Paid Products and for Developer to receive Remittance Value (defined in Clause 4) relating to the sales of such Paid Products or ads fees by paid advertisers.
1.7 "Pay-Per-Download" or "PPD": means a Product that can only be downloaded by an End User after Such User pays the Price.
1.8 "Price": means the price selected by you at your sole discretion from the list of Price Bands provided by Huawei.
1.9 "Price Bands": means the price bands set by Huawei for the sale of Products on Huawei Platforms.
1.10 "Settlement Account": means the deposit account of Developer maintained at a financial institution located in Developer's country/region of registration that is designated by Developer for receipt of funds from the processing of Payment Transactions through wire transfer or other forms of electronic funds transfer (collectively "EFT").
2 Pricing and Payment Channels
2.1 Pricing
2.1.1 The Paid Products shall be provided to Users at the Price set by you. The Price you set shall be deemed to include all the taxes and surcharges required by the relevant tax laws, such as withholding value added tax (VAT), goods and services tax (GST), service tax, sales tax, and other applicable indirect taxes and surcharges (hereinafter collectively referred to as "Indirect Taxes") as well as the User Withholding Tax (User WHT) and other applicable taxes such as Digital Service Tax. The Price you set for such Paid Products shall apply in all countries and regions that you select for selling such Products. If, in accordance with the HUAWEI Developers Service Agreement, you are entering into and concluding the agreement with Shenzhen Huawei Siray Technologies Co., Ltd. which is legally established and incorporated in the People's Republic of China, and your Business Area is Russia, the Price you set will be deemed to exclude China's VAT (if applicable). You and Huawei shall share the revenue therefrom in accordance with Clause 4.1 herein.
2.1.2 Developer may only use the Distribution Services for Paid Products to process a Payment Transaction for a Paid Product that is purchased by a User through a legitimate, bona fide sale of such Product.
2.1.3 If you use Ads Services to monetize your Products, you shall have an entitlement to be paid in accordance with Clause 4.2.
2.2 Payment Channels
All payment channels (including phone credit payment) are enabled by default when you choose to provide Users with Paid Products to Users (refer to Exhibit B for a list of all payment channels and their respective service charges).
3 Taxation
You and Huawei shall each bear the taxes and surcharges required by applicable tax laws. Your provision of Paid Products to Users through the Distribution Services for Paid Products, or your use of Ads Services to monetize your Products, binds you to the following tax provisions:
3.1 Indirect Taxes:
3.1.1 For Paid Products, the VAT, GST, service tax, sales tax, and other applicable indirect taxes and surcharges will be deducted and remitted by Huawei in accordance with Exhibit C unless Huawei deems that such Indirect Taxes shall be paid by the third-party operator/carrier when User makes the payment using phone credit, or Huawei is not responsible for paying such Indirect Taxes according to applicable tax laws and regulations in certain countries/regions.
3.1.2 Any payments made by Huawei to you are tax-inclusive. If applicable laws require that a payment made by Huawei to you is subject to VAT and surcharges, Huawei will deduct the correct amount of such Indirect Taxes from said payment to you. If Huawei believes that such Indirect Taxes are due, Huawei will withhold the full amount thereof and pay it to the competent authorities. If, in accordance with the HUAWEI Developers Service Agreement, you are entering into and concluding the agreement with Shenzhen Huawei Siray Technologies Co., Ltd. which is legally established and incorporated in the People's Republic of China, and your Business Area is Russia, the payments made by Huawei to you will exclude China's VAT (if applicable) and Huawei will bear any withholding China's VAT (if applicable).
3.2 Direct Taxes
3.2.1 User WHT: If any amount of the Price is subject to WHT or similar taxes, such taxes shall be borne by Huawei. Notwithstanding the foregoing, Huawei reserves the right to deduct such User WHT from the Revenue Share Reference Amount (RSRA) Balance or Developer Share (as defined below).
3.2.2 If local law requires that any payment made by Huawei to you is subject to WHT and relevant surcharges, the full amount of that WHT and relevant surcharges shall be borne by you. If Huawei believes that such tax is due, Huawei will pay the full amount to the relevant authorities. Huawei will pay the WHT at a preferential tax rate (which is feasible under applicable tax treaty or on other reasonable grounds), provided that you provide relevant information and materials proving that you are entitled to said preferential tax rate under said tax treaty or under applicable local laws before Huawei pays such WHT to the competent authorities and leave Huawei sufficient time to implement said preferential tax rate. Huawei will provide you with confirmation of WHT paid over to the relevant tax authorities on your behalf (which may include WHT certificates if appropriate or available) should you request such information.
3.2.3 If the laws of the country/region where you are located levy WHT and surcharges upon relevant Huawei Services provided to you, you shall be obligated to withhold and pay such WHT and surcharges to competent authorities. You may apply to Huawei to reimburse such WHT and surcharges by providing Huawei with the certificate of your payment of such WHT and surcharges. Nevertheless, in the event of any back taxes that you or Huawei shall pay as required by tax authorities due to your failure to withhold or pay such taxes in accordance with applicable laws and regulations, you shall bear and pay such back taxes in full as well as any and all surcharges, late fees, interest, and fines imposed by the tax authorities.
3.3 If applicable laws require that a payment made by Huawei to you is subject to other taxes or surcharges in addition to the Indirect Taxes and WHT, Huawei will deduct the correct amount of such taxes or surcharges from said payment to you.
3.4 In addition to the said Indirect Taxes, WHT, and other taxes or surcharges withheld by Huawei, any and all income taxes, business taxes, property taxes, and any other taxes relating to your business income shall be borne by you and you are responsible for the declaration and payment of the preceding taxes.
For the taxes that you shall bear and your taxation obligations, please refer to Exhibit C. For the clauses about Huawei's WHT, please refer to Exhibit F.
During the term of this Agreement, if the rate of any tax is increased, decreased, or otherwise adjusted; any tax is abolished; any new tax is imposed; or the interpretation or application of any such tax is changed, the terms and conditions of this Agreement shall be adjusted fairly and equitably to accommodate the change and to prevent detrimental financial impact on both Parties. This adjustment shall be negotiated and confirmed by the Parties.
4 Settlement
4.1 Settlement of each sale of your Paid Products on Huawei Platforms shall be calculated as follows:
Calculation of Settlement to Developer |
Price | Price paid by User, VAT inclusive | Covering all payment methods |
Less Deductions | (i) Discounts | Refer to Note (1) as below |
(ii) Indirect Taxes at applicable rate | Huawei will deduct applicable Indirect Taxes (defined in Clause 3.1.1) due on the Indirect Taxes inclusive Price paid by User and remit such taxes to the appropriate tax authorities. For the avoidance of doubt and notwithstanding anything to the contrary herein, Huawei may change the rules related to aforesaid tax deduction(s) if the applicable tax laws are changed and you shall bear any liabilities in connection therewith. |
(iii) Refunds to Users | Subject to the terms and conditions as described in Clause 6 hereof. |
(iv) Service Charges for Payment Channels | Equal to Price multiplied by applicable Service Charge Rates for Payment Channels as set out in the Service Charges for Payment Channels |
= RSRA | Balance available for sharing between Developer and Huawei after Deductions | / |
Less Huawei Share | Share of the RSRA to be paid to (or retained by) Huawei | A revenue share percentage (X%) shall be expressly provided in related agreement(s) for specific Paid Products concluded between Developer and Huawei. |
RSRA Balance or Developer Share | Balance of the RSRA remaining after deduction of the Huawei Share, available to be paid to Developer | / |
Less Taxes | Any applicable VAT on the payment to Developer or WHT to be deducted from the RSRA Balance | (i) User WHT defined in Clause 3.2.1 (ii) Huawei will deduct applicable VAT and surcharges (defined in Clause 3.1.2), as well as WHT (defined in Clause 3.2.2), in accordance with the then-current applicable tax laws. For the avoidance of doubt and notwithstanding anything to the contrary herein, Huawei may change the rules related to aforesaid tax deduction(s) if the applicable tax laws are changed and you shall bear any liabilities in connection therewith. |
= Remittance Value | RSRA Balance less Taxes | When your Products are to be distributed in countries or regions listed in Part II of Exhibit A - "List of Countries/Regions" and you are registered in Ireland: Remittance Value = RSRA Balance x (1 + Irish VAT rate) |
NOTE
(which are a binding part of this Agreement)
- Discounts: For the purpose of the Settlement calculation, the Price will be deducted by any coupons, vouchers, and discounts redeemed by the User ("Discounts") unless otherwise as agreed by the Parties in writing. Such Discounts will be granted to Users as part of promotional activities on related Huawei Platforms and/or in relation to devices sales, where devices sales refer to Huawei and/or its affiliates' branded mobile handsets and accessories.
- Service Charges for Payment Channels: The payment channel service is charged at a certain percentage of the Price and depends on the payment method selected by the User in the region. Please refer to current applicable Service Charges for Payment Channels ("Service Charges for Payment Channels") published on the Website.
- After the Discounts, applicable VAT, and the Service Charges for Payment Channels are deducted, the resulting balance is the RSRA.
- Huawei's share of RSRA equals the RSRA multiplied by the revenue share percentage to be stipulated in other related agreement(s) for specific Paid Products as agreed between the Parties. Developer Share is the balance of the RSRA after deduction of Huawei Share from the RSRA ("RSRA Balance" or "Developer Share").
- After deduction of any applicable taxes in accordance with Note (6), the remaining amount of the RSRA Balance is available to be paid to the Settlement Account that you provided when you applied for the Merchant Services.
- Where VAT, WHT, or other taxes apply by law to the payment of the RSRA Balance proposed to be made by Huawei to you, such taxes will be deducted prior to the payment.
4.2 If you monetize your Products through Ads Services, your payment will be calculated as follows.
Method of settlement |
Ads fees | Ads fees paid by advertisers | Tax inclusive in the Chinese mainland Indirect-Taxes exclusive in other countries/regions |
Less Deductions | (i) Channel costs and sales rebates | Channel costs and sales rebates paid by Huawei |
(ii) Service Charges for Payment Channels | Payment channel surcharges when advertisers pay ads fees through related payment channels, which are equal to the ads fees paid by advertisers multiplied by corresponding rate set for in Service Charges for Payment Channels. For the avoidance of doubt, these service charges will not be made if the expenses are not involved. |
= RSRA | Balance available for sharing between Developer and Huawei after Deductions | / |
Less Huawei Share | Amount of the RSRA to be paid to (or retained by) Huawei | / |
RSRA Balance or Developer Share | Balance of the RSRA remaining after deduction of the Huawei Share, available to be paid to Developer | / |
Less Taxes | Any applicable withholding VAT on the payment to Developer, WHT, other applicable taxes or surcharges, or personal income tax will be deducted from the RSRA Balance | Huawei will deduct applicable VAT (defined in Clause 3.1), WHT (defined in Clause 3.2.2), other applicable taxes and surcharges (defined in Clause 3.3), and personal income tax (defined in Clause 4.10) from the tax-inclusive price paid to the Developer and pays the amount to the relevant tax authorities. For the avoidance of doubt and notwithstanding anything to the contrary herein, Huawei may change the rules related to aforesaid tax deduction(s) if the applicable tax laws are changed and you shall bear any liabilities in connection therewith. |
= Remittance Value | RSRA Balance less Taxes | When your Products are to be distributed in countries or regions listed in Part II of Exhibit A - "List of Countries/Regions" and you are registered in Ireland: Remittance Value = RSRA Balance x (1 + Irish VAT rate) |
4.3 Settlement Period: Under this Agreement, each calendar month (Beijing time, UTC/GMT+08:00) is a settlement period ("Settlement Period"). For each Settlement Period, Huawei will calculate a Remittance Value according to Clause 4.1 or Clause 4.2, as applicable.
4.4 Applicable Period: For Products sold to Users using phone credit, the applicable period shall be the calendar month ("Applicable Period") two (2) months prior to the applicable Settlement Period. For Products sold to Users not using the phone credit, the Applicable Period shall be the calendar month prior to the applicable Settlement Period. For example, if the Settlement Period is June, the Applicable Period for Users who make purchases using their phone credit shall be April and, the Applicable Period for Users who make purchases NOT using their phone credit shall be May.
4.5 On the 15th day (Beijing time) of any Settlement Period, Huawei shall provide you with details ("Settlement Statement") of how Huawei calculated the Remittance Value. In the event of any discrepancy between your and Huawei's calculation of the Remittance Value, and such discrepancy is lower than three percent (3%) of Huawei's calculation of the Remittance Value, Huawei's calculation shall prevail; in the event that such discrepancy is higher than or equal to three percent (3%) of the Remittance Value, you may request account reconciliation and file an objection within fifteen (15) calendar days upon your receipt of the applicable Settlement Statement. If you do not file an objection within the said period, you are deemed to have agreed with the Settlement Statement.
4.6 Invoice: Invoices shall be dealt with in accordance with Exhibit C.
4.7 Payment: The Remittance Value of corresponding Settlement Period shall be paid in accordance with this Clause 4 to the Settlement Account that you provided when you applied for the Merchant Services on the Website. Payment will be made within thirty (30) calendar days after receipt of your invoice or your confirmation of the Remittance Value (refer to Exhibit C for details of invoice requirements). If you issue an invoice to Huawei but fail to submit said invoice to Huawei as required by Exhibit C to this Agreement, you shall assume any and all losses and liabilities arising therefrom, including but not limited to interest losses, lawsuit fees, attorney's fees, inspection fees, traveling expenses, and other direct or indirect losses. If the payment of the Remittance Value is rejected by your bank for whatever reason, Huawei will deduct from next payment of Remittance Value to you the refund service fees charged by your bank for said refund. If you fail to confirm the Settlement Statement or submit the invoice when required within twelve (12) months starting from Huawei's issuance of the Settlement Statement, this will be deemed as an agreement by you to waive your right under this Agreement (or at law) to payment and Huawei shall not be obligated to pay the corresponding portion of the Remittance Value.
4.8 Settlement currency
4.8.1 Under this Agreement:
(1) if you are registered in the same country/region of the applicable Huawei entity, the settlement currency shall be the legal currency of such country/region; or
(2) if you are not registered in the same country/region of the applicable Huawei entity, the settlement currency shall be the currency you selected when you registered for Merchant Services.
4.8.2 If you signed with the applicable Huawei entity a separate offline supplementary agreement to this Agreement about certain Paid Products, the settlement currency shall be the one provided in such agreement.
4.9 Exchange Rate
(1) If the transaction currency of the country or region where the product is sold is different from the settlement currency which you had chosen, Huawei will use Huawei's exchange rate to convert it into the settlement currency, and one point five percent (1.5%) of the converted amount will be deducted as conversion surcharges (Settlement exchange rate = Huawei's exchange rate x 98.5%). Huawei's exchange rate shall be the market spot rate published at 10:00 am in Beijing time of the last business day of preceding month according to the invoice date. If the settlement currency differs from the currency of your receiving account, the currency conversion will be made by an intermediary bank, and the exchange profit and loss and other handling fees shall be borne by you.
(2) If your bank currency is different from the settlement currency, Huawei will convert the Remittance Value in bank currency in accordance with the exchange rate published by XE website (https://www.xe.com/currencytables/) at 10:00 am in Beijing time on the last transaction day of preceding month according to the invoice date. For exchange rates not available on XE or the local country/region has mandatory compliance requirements, the exchange rates released by the local central bank or other financial institutions will apply.
5 Compensation
If you have a liability to pay compensation (including that under any indemnity) to Huawei:
(1) If Huawei determines that the payment to Huawei is subject to VAT, then: Huawei may deduct the compensation/indemnity and applicable VAT directly from your Remittance Value (the balance is "Actual Payment"), and you shall provide a VAT invoice based on Actual Payment to Huawei. If you have issued an invoice based on the amount before the compensation/indemnity is deducted from Remittance Value, you should issue a credit note for the invoice.
(2) If Huawei determines that the payment to Huawei is not subject to VAT, then: you should pay the compensation/indemnity to Huawei separately, and Huawei shall not provide invoices for such separate compensation/indemnity payments.
6 Refunds
6.1 In the event that your Paid Products are removed from Huawei Platforms in accordance with the terms of the HUAWEI Developers Service Agreement, this Agreement, or any supplementary agreement of the aforesaid agreements, and Users are entitled to any refund from you, or Huawei exercises its discretion to issue a refund because a User has made a valid complaint about your Paid Product or complained about identity theft or fraudulent transactions during payment, you authorize Huawei to refund on your behalf based on Huawei's commercially reasonable judgment, and you shall indemnify Huawei for any and all losses incurred therefrom.
6.2 Regarding such refunds
(1) the refund amount to User shall only be the amount they actually paid less any Discounts applied to the Price ("User Refund");
(2) when a refund to User is made, the amount to be deducted reflecting such refund in the calculation of RSRA shall be User Refund with any creditable VAT relating to such refund; and
(3) You consent Huawei deducting the expenses and losses regulated in this section from all the payables to you.
7 Disclaimers
Please note that service interruption, delay, or interference might occur due to various reasons and as a result sometimes we might not be able to provide you with certain services hereunder. Subject to applicable laws and regulations, you hereby acknowledge and agree that under no circumstances shall we be liable for any direct or indirect damages, losses, costs, and expenses arising out of or in connection with any of the following with respect to the services provided hereunder:
(1) Downtime for maintenance, upgrade, etc. of the system, software, and hardware;
(2) Typhoons, earthquakes, floods, lightning, pandemics, terrorist attacks, wars, riots, government actions, and other force majeure events;
(3) Delays, faults, malfunctions, etc. in the system or communication networks not within our control;
(4) Suspension, cancellation, or termination of any contracts, agreements, or other commercial relationship between us and any third-party service provider, payment institution, or bank;
(5) System errors, interruptions, or other situations caused by viruses, Trojan horses, malware, malicious attacks, or other events impacting system security where reasonable and necessary measures have been taken;
(6) Faulty or unavailable systems or networks concerning bank settlement, foreign exchange management, or clearing; and
(7) Other unforeseen, unavoidable, or insurmountable situations.
8. Termination of This Agreement
8.1 Upon termination of the HUAWEI Developers Service Agreement by either Party, this Agreement will terminate automatically. However the termination of this Agreement by either Party will not result in the termination of the HUAWEI Developers Service Agreement.
8.2 You may terminate this Agreement by notifying Huawei in writing of your intention to cease offering or selling Paid Products, and consequently your intention to terminate the Agreement.
Exhibit B - Deductions for Payment Channels
Service Charges for Payment Channels shall be deducted prior to revenue sharing. There will be different payment channels available depending on the region. The service charges for each payment channel will also depend on the region. The current rates of Service Charges for Payment Channels by region are available on the Website.
NOTE
In the event that the aforementioned Service Charges for Payment Channels change, the actual service charges or rates officially notified to you by Huawei from time to time shall prevail.
Exhibit C - Invoice
1. Should you distribute your Products in the Chinese mainland as specified in Part I or in the country or region as specified in Part IV of Exhibit A, the following provisions shall apply:
1.1 For Paid Products, Huawei shall provide Users with invoices in accordance with China's taxation policies and complete all applicable Indirect Tax declarations for Users. You are not obligated to provide purchase invoices to Users.
For your revenue from monetizing your Products using Ads Services or AGD Pro, Huawei shall provide Users with invoices in accordance with China's taxation policies and complete all applicable Indirect Tax declarations for Users. You are not obligated to provide purchase invoices to Users.
1.2 If you are a tax resident of the Chinese mainland, you must register your VAT taxpayer status (i.e. ordinary taxpayer or small-scale taxpayer) and the VAT rate you will use when providing invoices to Huawei on this Website. If you are an ordinary or small-scale VAT taxpayer and the services that you provide are not exempt from VAT, you must issue Chinese VAT special invoices to Huawei according to your revenue share provided by Huawei; if the services that you provide are exempt from VAT, you must issue Chinese VAT general invoices to Huawei according to your revenue share provided by Huawei. If you are a natural person, Huawei shall withhold your personal income tax, and you shall issue a VAT invoice to Huawei. The billing amount shall be the same as the RSRA Balance or Developer Share mentioned in the settlement formula. The VAT invoice that you issue to Huawei must comply with relevant tax laws. You shall assume any and all losses incurred due to your unqualified tax invoice.
1.3 If you are not a tax resident of the Chinese mainland, all withholding VAT, income tax, and other taxes and expenses deducted from your revenue share by Huawei in accordance with the provisions of applicable national tax laws and bilateral tax treaties shall be borne by you. The final amount paid by Huawei to you is the remaining balance after deducting all relevant taxes and expenses. You must issue a commercial invoice to Huawei of the total settlement amount, including all withholding taxes (including VAT). The billing amount shall be the same as the RSRA Balance or Developer Share mentioned in the settlement formula. The invoices that you issue to Huawei must conform to tax laws. In the event that you issue an invalid invoice, you shall indemnify Huawei from any and all liabilities and losses arising therefrom.
1.4 You must provide the invoice within five (5) business days of confirming the total settlement amount. Huawei shall arrange remittance after receiving your invoice.
2. Should you plan to distribute your Products in a country or region listed in Part II or Part III of Exhibit A, the following provisions shall apply:
2.1 Other than products distributed in countries/regions in Section 3 and Section 4 of this Exhibit, for Paid Products, all applicable Indirect Taxes will be deducted, collected, and remitted by Huawei to the relevant tax authorities according to the country/region where the supply takes place, unless Huawei deems that the Indirect Taxes are liable to be paid by the operator/carrier when the User makes the payment using phone credit, or Huawei is not responsible for paying such taxes according to applicable tax laws and regulations in certain countries/regions. Huawei shall provide Users with invoices in accordance with the relevant country/region's taxation policies and complete all applicable Indirect Taxes declarations in the country/region where Huawei is obligated. You acknowledge that you do not have the right to issue invoices to Users.
2.2 You agree that Huawei will perform self-billing in accordance with Exhibit D and Exhibit E hereto and you will not be required to provide invoices to Huawei if you have a registered VAT number. Under such a circumstance, you must provide Huawei with your VAT number during registration on the Website in order for Huawei to perform self-billing. If you have canceled your VAT number or your VAT number has changed, you must contact Huawei immediately. All input VAT deemed irrecoverable/output VAT assessed as due/interest or penalties imposed by a tax authority assessment due to your failure to do so shall be borne by you.
2.3 If you are not VAT registered, Huawei shall issue a non-VAT invoice to Huawei on your behalf.
3. If the country or region where you distribute your Products requires that you should pay Indirect Taxes based on your sales amount, you shall fulfill your taxation obligations accordingly. Huawei shall issue invoices for the fees of corresponding Huawei Services to you. You may refer to Countries Covered Under the Clause for details.
4. If you distribute your Paid Products to the country or region of your business registration/tax registration and said country or region requires that you, as a local taxpayer, should pay Indirect Taxes based on your sales amount, you shall declare and pay such Indirect Taxes as required in said country or region. Huawei shall issue invoices for the fees of corresponding Huawei Services to you. You may refer to Countries Covered Under the Clause for details.
Exhibit D - Self-Billing Agreement
This is an agreement to a self-billing procedure between
Huawei (the self-biller): VAT Number:
and
Developer (the self-billee): VAT Number:
Huawei agrees:
1. To issue self-billed invoices for all supplies made to them by the Developer until further notice.
2. To complete self-billed invoices showing the Developer's name, address, and VAT registration number, together with all the other details which constitute a valid VAT invoice.
3. To make a new self-billing agreement in the event that their VAT number changes or where they cease to be registered for VAT.
4. To inform the Developer if the issuance of self-billed invoices will be outsourced to a third party
Developer agrees:
1. To accept invoices raised by Huawei on their behalf until further notice.
2. Not to issue any sales invoices for the transactions covered by this agreement.
3. To notify Huawei immediately if they:
(a) Change their VAT registration number;
(b) Cease to be VAT registered; or
(c) Sell their business, or part of their business.
Exhibit E - Self-Billing Invoice Sample
Upon signing this Agreement, you agree to accept the self-billing invoice sample below.
Exhibit F - Taxes Withheld and Paid by Huawei
In accordance with the tax laws of Taiwan (China), Huawei is obligated to withhold taxes from revenues that you earn from the goods and services that you sell to end users in Taiwan (China). Said tax laws were enacted in January 2018 and shall be retroactively effective as of January 1, 2017. Huawei has been proactively engaging with the local tax authorities of Taiwan (China) regarding said laws and only recently received clarification. Therefore, Huawei has not withheld any taxes levied by the tax authorities of Taiwan (China) from any payments to you to date.
This affects Developers who do not possess:
- a VAT ID number (8 digit numeral number) registered in Taiwan (China), or
- a foreign tax ID number (TIN) registered in Taiwan (China).
If you cannot provide either of the above tax ID numbers, Huawei is obligated to withhold taxes at a tax rate of three percent (3%) on any payments made to you for any of your transactions with end users in Taiwan (China). In addition, if Huawei withholds such taxes, Huawei will not be able to provide you with any withholding tax certificate issued by tax authorities of Taiwan (China) with you being the tax payer.
