Tax & VAT Policy

Tax & VAT Policy

_DRAFT — pending review by legal/tax counsel before production publication. Reflects the platform's in-house tax engine as of June 2026._

TheMarketRobo operates as the **seller of record and marketplace facilitator** for purchases made on this platform (except where stated otherwise for in-app purchases — see "Apple App Store purchases" below). This means that, where we are registered to do so, we calculate, collect, and remit applicable sales tax or VAT on your purchase.

How prices and tax are shown

Listed prices are **exclusive of tax** unless explicitly stated. Any applicable sales tax or VAT is calculated at checkout based on your billing address and shown as a separate line before you pay. Your invoice itemises the tax amount, rate, and treatment.

When we collect tax

We only collect tax in a jurisdiction where we are **registered** to collect and remit it. If we are not registered in your jurisdiction, no tax is collected and your invoice will reflect a zero tax amount. This is a deliberate compliance choice: we do not collect tax that we are not authorised to remit.

tax rate to taxable digital goods, based on your billing address.

(B2C). For business customers, see "EU/UK business purchases (reverse charge)" below.

Because our registration footprint changes over time, the tax shown at checkout is always the authoritative amount for your order.

EU/UK business purchases (reverse charge)

If you are a business in the EU or UK and provide a valid VAT identification number registered in your billing country, and that number is confirmed valid by the relevant registry (VIES for the EU, HMRC for the UK), your purchase may be **zero-rated** under the reverse-charge mechanism (Article 196 of the EU VAT Directive, or the UK equivalent). In that case you are responsible for accounting for VAT in your own jurisdiction. Your invoice will be marked accordingly. If your VAT number cannot be validated, or does not match your billing country, standard VAT is applied.

Invoices and records

We issue a compliant invoice for each purchase, with a gapless sequential number per legal entity. Invoices and any related credit notes are retained for the statutory period (10 years in the EU; 7 years elsewhere by default). You can download your invoices from your account at any time during this period.

Refunds and credit notes

Where a purchase that included tax is refunded, we issue a **credit note** that reverses the original tax treatment. See our Refund & Cancellation Policy for details.

Apple App Store purchases

Purchases made through the Apple App Store (in-app purchases on iOS) are sold by **Apple as the merchant of record**. Apple, not TheMarketRobo, is responsible for collecting and remitting any applicable tax on those transactions, and Apple's terms govern them. No platform tax line is added to Apple in-app purchases.

Your responsibilities

The tax we collect is based on the billing information you provide. Please ensure your billing country, state or region, postal code, and (for business reverse charge) VAT number are accurate. Providing inaccurate information may result in the wrong tax treatment.

Questions

For questions about tax on your purchases, contact **support@themarketrobo.com**. This policy is provided for general information and is not tax advice; consult your own adviser regarding your tax obligations.