LEGAL

Tax, VAT & GST Policy

This Policy explains tax responsibilities, invoices, exemptions, withholding and related records for professional services purchased through Playto.

Last updatedSeptember 10, 2026
BUYER TRANSACTIONSPlayto handles the transaction-tax obligations assigned to it as seller.
SUPPLIER RESPONSIBILITIESService Partners remain responsible for taxes on their own supply and business.
SUPPORTInvoice and tax questions: support@playto.so

This Tax, VAT & GST Policy ("Policy") explains the allocation and administration of tax responsibilities for approved business-to-business professional services purchased through Playto, Inc., a Delaware corporation at 8 The Green, Ste R, Dover, DE 19901, United States ("Playto", "we", "us" or "our").

The business purchasing a Service from Playto is the Buyer. The approved business supplying the underlying Service to Playto for resale is the Service Partner. Playto acts as the seller and Merchant of Record for the Buyer Transaction, not as a collection agent for an independent sale by the Service Partner to the Buyer.

This Policy applies to the relevant relationship when made available and incorporated into the accepted agreement. It does not approve an account, Service, jurisdiction or payment route, and does not extend Playto's approved scope to physical goods or unrelated transfers.

Read this Policy with the Buyer Terms & Conditions, Service Partner Terms, the accepted Service Order and, for Service Partners, the Account Schedule. Their applicable priority rules continue to govern. This Policy explains tax handling; it does not silently change an agreed price, introduce an additional fee or expand a party's indemnity.

Transaction Taxes means sales tax, use tax, value added tax (VAT), goods and services tax (GST) and comparable indirect taxes applicable to a supply. Withholding means an amount a payer must deduct and account for to a tax authority under applicable law. Withholding is distinct from a processing charge, reseller margin or temporary Reserve.

Other capitalized terms have their meanings in the relevant master agreement. Tax law determines the taxpayer, taxable amount, timing, reporting and payment obligations. A contractual allocation between the parties does not bind a tax authority or remove a mandatory obligation.

A Transaction ordinarily involves two separate supplies: the Service Partner's supply to Playto and Playto's resale to the Buyer. Each must be assessed on its own facts. The same tax treatment does not automatically apply to both.

  • Playto's sale to the Buyer: Playto determines and handles the Transaction Taxes, invoicing, registration, reporting and remittance obligations that applicable law assigns to Playto as seller.
  • The Buyer's responsibilities: the Buyer supplies accurate business and location information and accounts for any reverse charge, use tax, import-of-services tax or other self-assessment that applicable law places on the Buyer.
  • The Service Partner's supply to Playto: the Service Partner handles the taxes, registrations, returns and documentation assigned to it for that supply, subject to a valid self-billing arrangement or another expressly agreed allocation of administrative work.
  • Each party's own business: each remains responsible for its own income, corporate, payroll, employment and other business taxes where law assigns them to that party.

Playto also accounts for any tax that law assigns to Playto as the recipient of a Service Partner's supply. Generating an invoice for another party does not, by itself, transfer that party's underlying tax liability.

The treatment of a sale depends on the actual Service and applicable law. Relevant facts can include the supplier and customer identities, tax status, establishments, location or use of the Service, delivery method, consideration, tax point, and valid evidence of an exemption or other special treatment.

Playto assesses its registration and collection obligations using the applicable jurisdiction's rules, including physical presence, economic nexus or turnover requirements where relevant. The required measure may include gross sales, exempt sales or other supplies, not merely Playto's margin. The applicable measurement period and required collection start date must also be applied. Physical-presence or other registration obligations may arise independently of a sales threshold. There is no single worldwide threshold that determines every obligation.

Relevant establishments are assessed from the actual business and Service arrangements. A registered address, place of incorporation or tax-registration number does not by itself establish the only jurisdiction in which a party has tax obligations.

A sale to a business, a professional-service description, a US contracting entity, a foreign customer or a foreign-currency payment does not by itself make a Transaction tax-free. A previous invoice without tax does not establish the treatment of a later invoice. Payment acceptance and account verification are not tax exemption certificates.

The amount and currency payable by the Buyer, and any Transaction Tax charged by Playto, must be disclosed before the Buyer authorizes the charge. Where a price includes tax, the applicable invoice identifies the required tax information. Where tax is added, the resulting total must be shown before authorization.

The taxable amount is determined under applicable law. It may be based on the full price of Playto's sale to the Buyer, not merely Playto's margin or the amount remaining after payment costs. Discounts, separately supplied items and other adjustments must receive their correct treatment.

A tax correction is not, by itself, authorization to debit a saved payment method for an additional amount. Any additional collection must have a valid contractual and legal basis and the payment authorization required for that method. Recurring adjustments must also comply with the Recurring Payment Terms.

This Policy creates no tax-administration fee, surcharge, conversion markup or other commercial charge.

The Buyer must provide the correct legal purchasing entity, billing address, relevant business establishment, and tax-registration information reasonably required for the sale. Where the place of use or the establishment receiving the Service matters, the Buyer must provide that information rather than selecting an address solely to obtain a different tax result.

A card-issuing country, bank-account location, email domain or payment currency may provide context but does not necessarily identify the customer or the place where a Service is taxable. A group company's registration must not be used for a different purchasing entity unless the applicable rules permit it.

The Buyer must accurately identify whether the purchase is for business purposes. Commercial business status and classification under a particular tax regime are separate questions. Some overseas-supplier VAT or GST regimes treat sales to businesses that are not tax-registered as business-to-consumer supplies for those regimes, even when the purchase is for business use. Playto applies the relevant tax definition and evidence requirements; a business checkbox alone does not establish reverse-charge or tax-free treatment.

A missing registration number does not by itself settle a person's rights under consumer law. Alternative business evidence may be used where the relevant rules permit, but cannot replace mandatory registration evidence. Tax classification does not expand Playto's approved business-purchase scope or remove mandatory consumer rights.

Notify Playto of a relevant change before the next affected purchase or recurring charge. A later change to account details does not rewrite the facts of an earlier Transaction.

A Buyer requesting an exemption, resale treatment, zero rating or another special treatment must provide the valid evidence required for that treatment. This can include a registration number, exemption or resale certificate, authority-issued document or other acceptable evidence relevant to the particular supply.

Playto may check the evidence and request clarification where it is incomplete, expired, inconsistent or cannot be verified. A successful format check alone does not establish eligibility. Where an official verification service is unavailable, Playto may seek alternative evidence or defer the affected purchase rather than treating a technical error as conclusive proof of eligibility or ineligibility.

A valid tax ID does not exempt every purchase. A resale exemption applies only where the relevant transaction and certificate satisfy the applicable requirements. Different evidence may be required for the Service Partner's supply to Playto and Playto's sale to the Buyer. Where Playto claims special treatment for its purchase, Playto must provide any evidence required from it as purchaser. A Buyer's certificate is not automatically evidence for Playto's separate purchase.

Where special treatment cannot be supported, Playto will apply the treatment required by law on the available facts or decline or defer the affected Transaction. Evidence supplied later can be reviewed under the correction process in this Policy; it does not automatically create a retroactive exemption.

Where the applicable rules place liability for Transaction Tax on the customer, the invoice will use the required treatment and any prescribed statement, such as a reverse-charge notation. The customer must account for the relevant tax and any associated reporting or registration obligation.

Reverse charge is not the same as an exemption, a zero-rated supply or a tax paid by Playto on the customer's behalf. It is not available merely because both parties are businesses or are located in different countries. The Service category, customer status and relevant establishments must satisfy the applicable conditions.

A Buyer may have a self-assessment or use-tax obligation even when Playto is not required to collect a tax at checkout. Any right to deduct or recover that tax depends on the Buyer's circumstances and local rules. Playto does not guarantee that the Buyer can reclaim tax or that self-assessment produces no net tax cost.

The Service Partner must describe the actual work, deliverables, delivery method and material components accurately. Descriptions must distinguish, where relevant, bespoke professional work from software access, licensing, hosting, automated data processing or other separately identifiable supplies.

A bundle of taxable and non-taxable components may be treated differently from separately supplied services. Where an allocation is required, the allocation must reflect the actual agreement and a supportable valuation. Relabeling or artificially splitting a price does not establish an exemption.

Expenses, subcontractor costs, software costs or advertising spend included in an approved engagement must receive their correct tax treatment. Labeling a charge a reimbursement or pass-through does not, by itself, exclude it from the taxable amount. Any claimed disbursement treatment requires the actual legal arrangement and supporting evidence. This Policy does not authorize an agency payment arrangement or an otherwise unapproved payment flow.

A material change in scope, delivery model, location or included rights must be disclosed before the changed Service is offered or billed. Playto may require clarification and a revised tax assessment. An automated classification suggestion is not a tax ruling and does not relieve either party of its responsibilities.

This section does not authorize a Service category that Playto has not approved.

The tax point or reporting event is determined by applicable law and the nature of the arrangement. It may arise on an invoice, an advance payment, performance, a milestone, the end of a service period or another prescribed event. It is not necessarily the date of the final supplier payout.

A deposit, installment, retainer or advance must be described consistently with what it actually pays for. A refundable security amount and an advance toward the Service price are not automatically treated alike. Amounts credited against a later invoice must be accounted for without charging the same consideration and tax twice.

For recurring Services, the current treatment must reflect the facts applicable to the affected service period or charge and any required notices. A location or tax-status change must not be silently applied to an earlier period where it did not apply.

A payout delay, Reserve or open review does not automatically defer a tax liability that has already arisen. The Supplier Settlement, Reserves & Set-Off Policy continues to govern payout eligibility; this Policy does not create a new payout hold.

Playto issues the Buyer-facing invoice for its sale. It identifies Playto as seller and contains the transaction details and tax information required for the relevant supply, including the customer details, invoice reference, actual issue date, any separately required supply or tax-point date, Service description, currency, taxable amount, tax amount and registration or special-treatment details where required.

The Service Partner may be identified as the business performing the work. That identification does not turn the document into an invoice for a separate sale by the Service Partner to the Buyer.

A payment request, pro forma document, receipt or dashboard record is not automatically a valid tax invoice. Required structured electronic invoices, clearance procedures or reporting formats must be used where applicable; an ordinary PDF or email does not replace them merely because it is electronic.

Playto will make the issued Buyer invoice and any correction available to the Buyer through the transaction record or another permitted delivery method. Required electronic validation or clearance references must remain associated with the document.

A Buyer needing Playto's applicable tax documentation should contact support@playto.so with the relevant business and transaction reference. No document may falsely identify another entity as seller or use a registration that does not apply to the supply.

Report an apparent tax or invoice error promptly to support@playto.so, identifying the Transaction and the requested correction. Provide the relevant facts and supporting evidence through the route specified by Playto. Examples include a wrong purchasing entity, inaccurate address, omitted valid certificate or incorrect tax calculation.

Playto will review the issue and make an established correction through the legally appropriate process. This may require a corrected invoice, credit or debit note, replacement document, refund, additional properly authorized payment or a claim through the relevant tax authority. The process depends on the tax rules and stage of the Transaction. Where the requested treatment cannot be supported, Playto will identify remaining information needed or explain the basis for the outcome, subject to lawful restrictions.

Original records and the reason for a correction must remain traceable. An invoice must not be silently overwritten, backdated or reassigned to an unrelated business merely to obtain a tax benefit.

The ordinary seven-day direct-resolution period for service or payment issues is not a universal deadline for statutory tax adjustments. Applicable tax claim periods and evidence requirements govern. A request outside the ordinary service-review period will not be rejected on that ground alone, but a refund or exemption cannot be guaranteed where the legal conditions are not met.

A full or partial service refund follows the Refund & Cancellation Policy. Related tax must be adjusted to the extent required or permitted by applicable law, with the appropriate document and allocation to the affected supply.

A chargeback, bank return, reserve movement or unpaid invoice does not automatically cancel the underlying supply for tax purposes. The treatment must reflect the actual outcome and the requirements for a price adjustment, cancellation, bad-debt relief or other applicable correction.

Buyer-side and supplier-side adjustments must be assessed and documented separately. A Buyer credit does not automatically change the Supplier Price or cancel a supplier tax invoice; any such change requires its own contractual and tax basis.

Playto will reconcile tax adjustments, amounts already refunded, supplier adjustments and later recoveries so the same amount is not recovered twice. Any required Buyer refund remains subject to its applicable deadline and is not made conditional on first obtaining reimbursement from the Service Partner or a tax authority.

A tax-only correction does not, by itself, cancel satisfactorily delivered work or create a general change-of-mind refund entitlement. It does not remove a separate valid service or payment claim.

The Service Partner must assess and meet the tax obligations that apply to its own supply to Playto. These may include local Transaction Taxes, registration, export documentation, returns and the conditions for an exemption or zero rating.

An overseas customer, Playto's US incorporation or receipt of a payout in a particular currency does not by itself establish that the Service Partner has made a qualifying tax-free export. Any applicable recipient, place-of-supply, foreign-exchange realization, establishment, documentation and reporting conditions must actually be satisfied.

Playto will provide transaction records within its control that are reasonably needed for the supplier relationship. It does not guarantee an export benefit, input-tax refund, bank realization certificate or other authority-issued document merely because a Transaction uses Playto.

The Service Partner must disclose relevant facts and changes affecting its supply, including where work is performed, its registration status and whether any special local invoicing or tax treatment is required. No party may instruct another to make a false declaration or misstate the actual contracting relationship.

The supplier-side invoice must identify the Service Partner as supplier, Playto as recipient and the agreed consideration for that supply. The Supplier Price and the treatment of tax on the Service Partner's supply must follow the accepted Account Schedule and Service Order.

A supplier invoice must not simply reproduce the gross Buyer Charge when that is not the agreed value of the Service Partner's supply. Equally, a temporarily reduced payout is not automatically a reduced invoice value. Reserves, withholding and unrelated set-off entries must be distinguished from a genuine change to the consideration.

The accepted commercial records must identify whether supplier-side tax is included in or added to the Supplier Price. Playto must pay correctly chargeable supplier-side tax as required by the agreement and law. Calling Playto a reseller does not itself create a resale exemption or authorize deduction of a tax the supplier is legally required to charge.

Buyer-side taxes collected for remittance are not distributable supplier revenue or an additional Playto margin. Taxes and agreed margin or charges must not be deducted twice in the supplier reconciliation.

Where permitted, Playto may prepare an invoice for the Service Partner's supply under a valid, previously accepted self-billing or invoicing authorization. The arrangement must meet the relevant jurisdiction's requirements before it is used.

The applicable agreement must identify the covered supplies and entities, duration, invoice acceptance and correction process, tax information, required document markings, and notification of registration changes. It must also address duplicate invoicing and any additional conditions required by local law. Invoices and corrections must be made available to the Service Partner. Any required renewal or material change must be documented, and changes affecting tax registration or invoicing authority must be checked before affected documents are issued.

The Service Partner must review the resulting documents, report errors and perform any required output-tax reporting. A self-billed invoice records its sale to Playto, not a purchase by the Service Partner. Playto remains responsible for obligations the law assigns to it as self-biller or recipient.

Where a valid arrangement is absent or no longer applies, the parties must use another lawful invoicing process. These public terms are not a substitute for missing authorizations, mandatory electronic-invoicing requirements or local tax validation. An invoicing authorization does not by itself authorize Playto to sign the Service Partner's tax certifications or file its business returns.

The agreed economics may be reflected in the difference between Playto's Buyer selling price and the Supplier Price, in separately agreed charges, or in the combination recorded in the Account Schedule. The documents must reflect the actual arrangement rather than describe the same amount inconsistently.

The tax treatment of a genuine separate service charge may differ from the treatment of the resold professional Service. Any such charge and applicable tax must have the required contractual basis and documentation. This Policy does not turn every reseller margin into a separately supplied service or automatically make it tax-exempt.

An amount already reflected in the agreed Supplier Price calculation must not be deducted again for the same purpose. This Policy does not change the agreed treatment of processing costs, refunds, reserves or currency conversion.

Where law requires Playto to withhold tax from a payment, Playto will deduct, report and remit the required amount through the applicable process. A withheld amount must be separately identified rather than represented as a Playto fee or indefinite Reserve. Playto will provide the required statement or certificate in accordance with the applicable rules.

Playto may request the tax forms and certifications relevant to the recipient and payment, including an appropriate US-person or foreign-status form, tax-residence evidence or treaty documentation. The correct form depends on the actual entity classification, beneficial recipient, income type and other relevant facts. A form used for one entity or payment is not automatically valid for another. Evidence of foreign status does not, by itself, determine where income is sourced or establish entitlement to treaty relief.

Services performed inside and outside a country, royalty or license elements, permanent-establishment considerations and treaty conditions can affect withholding. The payer's US address alone does not determine every payment's source or withholding treatment. Where needed, Playto may require a supportable allocation of work performed in different countries rather than inferring it from the payout destination. No universal withholding rate or exemption is created by this Policy.

The recipient must provide accurate, properly authorized certifications, replace expired or invalid documentation when required and report relevant changes within any applicable deadline. Relief can be applied only where its legal conditions and required documentation are satisfied. A later correction must follow the permitted reimbursement, adjustment or authority-claim process; Playto cannot promise to return tax it is not legally permitted to repay directly.

A Buyer that is legally required to deduct tax from an amount payable to Playto should notify Playto before payment where reasonably possible, identify the legal basis and affected amount, and provide the required evidence of remittance or withholding certificate. A statutory withholding obligation must be followed even when notice could not be given in advance.

A Buyer must not make an unsupported deduction, substitute the Service Partner's tax identity for Playto's, or assume that a private purchase-order note changes the agreed payment amount. Playto will reconcile a valid withholding and recognize any corresponding discharge or tax credit as required by law and the agreement. The same amount must not be collected twice.

A tax deduction does not automatically authorize a reduction of the Supplier Price. Any allocation of that economic cost must follow the Service Partner Terms and accepted Account Schedule. This Policy creates no new gross-up obligation, meaning an additional payment solely to compensate the recipient for withholding.

Playto may be required to report Transactions, supplier payments, tax amounts and identifying information to relevant authorities and to furnish corresponding statements to the persons concerned. The reporting form, calculation basis, threshold, period and responsible reporting entity depend on the actual rules and arrangement.

An information statement may use a gross amount or other prescribed basis that differs from the net amount deposited after fees, Reserves, withholding, refunds or conversion. A reported amount is not, by itself, a determination of a recipient's final taxable profit. Taxable amounts must not be omitted merely because a particular information statement was not issued.

Each party remains responsible for its own returns and accounting, including reviewing the information it receives and requesting correction of an established error. Playto's transaction-tax administration does not include preparing the Buyer's or Service Partner's corporate, personal-income or payroll returns unless a separate expressly agreed service provides otherwise.

The transaction currency, invoice currency, payout currency and currency required for tax reporting may differ. Where a tax amount must also be shown or reported in another currency, the applicable tax conversion rule and date must be used.

A tax conversion is not necessarily the same as the actual payout exchange rate. The applicable calculation and records must distinguish the Service price, tax, conversion and any separately agreed charge. Rounding follows the applicable tax and invoicing rules and may result in a small difference between line-level and total calculations.

A corrected tax invoice or refund must use the treatment required for the relevant adjustment. Currency movements or bank charges do not authorize an undisclosed Playto markup or justify retaining a tax amount that must be refunded.

Where information needed for lawful tax handling is missing or materially inconsistent, Playto may request clarification, apply legally required withholding, defer the affected onboarding or new Transaction, or use another proportionate measure authorized by the agreement and law. An unresolved check is not proof that the Service Partner owes every amount under review.

Any restriction on an existing supplier payment must follow the Service Partner Terms, applicable settlement policy and mandatory payment requirements. This Policy does not create an unlimited hold, a new Reserve percentage or a right to delay unrelated eligible amounts without an authorized basis.

Responsibility for a tax loss, interest or penalty follows applicable law and the accepted agreement, including the extent attributable to inaccurate information or a party's own error. This Policy does not expand the agreed indemnity or automatically pass Playto-only errors to a Service Partner. Any permitted financial adjustment must be explained and reconciled without duplicate recovery.

Relevant tax records may include accepted Service Orders, invoices, tax calculations, certificates, verification results, evidence of location or business status, correction records, refunds and withholding statements. Playto retains records for the periods required for the applicable tax, contractual and legal purposes. No single retention period is asserted to satisfy every jurisdiction.

Tax information is handled under the applicable privacy and confidentiality obligations. It may be disclosed where reasonably necessary to authorized personnel, professional advisers, relevant service providers or authorities for the permitted purpose or a legal requirement. Necessary tax disclosure is not authorization to publish private tax returns, identity documents or complete financial records in a public business profile or Trust Score.

Use the designated secure process for sensitive tax documents. Do not place personal tax-identification numbers or unnecessary confidential records in a public description, review or ordinary support message. Ask support@playto.so for the appropriate submission route.

Playto will apply changes in law and established corrections as required. A revised policy or account record does not retrospectively create a consent, change an agreed price without a lawful basis, or erase an earlier accepted document. Material contractual changes receive the notice and agreement required by the governing terms and applicable law.

This Policy explains tax responsibilities; it is not individualized tax advice, a tax ruling or a guarantee of a deduction, exemption, treaty benefit or registration outcome. The Buyer and Service Partner should obtain advice on their own circumstances. This does not limit Playto's responsibility for the tax obligations and contractual commitments that apply to Playto.

For invoice, tax-treatment, certification or reporting questions, contact support@playto.so with the relevant business name and Transaction reference.

Playto, Inc.
8 The Green, Ste R
Dover, DE 19901
United States