Self-Billing Agreement

Purpose

This Self-Billing Agreement (the "Agreement") is entered into between ArtizIQ LLC, a limited liability company organized under the laws of the State of Texas, United States, with its registered office in Houston, Texas (the "Platform" or "ArtizIQ"), and the participating producer who accepts this Agreement at onboarding (the "Artisan").

ArtizIQ operates a platform connecting independent producers (Artisans) with third-party Sellers who resell finished goods through their own sales channels. In connection with that activity, ArtizIQ will issue invoices on behalf of the Artisan for goods and production services supplied to ArtizIQ or to Platform Sellers. The Artisan agrees that such self-billed invoices are the sole invoicing mechanism for production payments routed through the Platform, and that the Artisan will not issue a separate invoice for the same transaction.

Acceptance of Self-Billed Invoices

The Artisan agrees to accept, without the need for further confirmation, all invoices generated by ArtizIQ as accurate and complete for payment purposes. The Artisan shall review each self-billed invoice within fourteen (14) days of issuance and notify ArtizIQ in writing of any material discrepancy within that period. Absent timely written objection, each self-billed invoice is deemed accepted as issued.

The Artisan further agrees:

• Not to issue separate invoices to ArtizIQ or to Sellers for transactions already covered by a self-billed invoice issued by ArtizIQ;
• To promptly notify ArtizIQ of any change to its legal name, registration number, tax status, payout account, or country of tax residence that may affect self-billing; and
• That ArtizIQ may update self-billed invoices to correct manifest errors, subject to notifying the Artisan of each correction.

Tax Treatment

All goods and production services supplied under the Platform are purchased by ArtizIQ or by Platform Sellers for resale. Where applicable, purchases are made under ArtizIQ's Texas Resale Certificate; no sales tax is applied at the production layer.

For United States tax reporting purposes, the Artisan is treated as an independent contractor and a separate payee. ArtizIQ does not issue Form 1099-K for Seller-to-Artisan production payments, which are not consumer-facing transactions processed through a third-party settlement organization under 26 U.S.C. § 6050W. Where required under 26 U.S.C. § 6041 or comparable law, ArtizIQ may issue Form 1099-NEC (or a successor form) to Artisans who meet applicable reporting thresholds. The Artisan is responsible for its own income tax, self-employment tax, VAT, and similar obligations in its country of residence.

The Artisan represents that the tax identification information it supplies to ArtizIQ during onboarding is accurate and current, and undertakes to update that information promptly on any change.

Payment

Payments for self-billed invoices are transferred to the Artisan's registered payout account through the Platform's payment infrastructure, in accordance with the payout schedule, chargeback holds, and rolling reserves described in the Terms of Service and Schedule A.

Acceptance of this Agreement is a precondition for payout eligibility. An Artisan that has not accepted this Agreement shall not receive payouts until acceptance is completed.

Term and Termination

This Agreement takes effect on the date of acceptance by the Artisan and remains in force until terminated. Either party may terminate this Agreement on thirty (30) days' written notice through the Platform. Self-billed invoices already issued in respect of completed Orders remain valid and payable after termination, subject to the chargeback, dispute, and reserve holds of the Terms of Service.

Termination of this Agreement does not relieve either party of obligations that by their nature survive, including tax-reporting obligations, recordkeeping, indemnification, and the confidentiality obligations in the Terms of Service.

Records

ArtizIQ will retain self-billed invoices and supporting payment records for the period required by applicable tax, accounting, and anti-fraud laws (generally up to seven (7) years under U.S. federal and state tax and accounting rules, or longer where required by law). Copies will be made available to the Artisan on reasonable written request.

Governing Law

This Agreement is governed by the laws of the State of Texas and the federal laws of the United States. Disputes arising out of this Agreement shall be resolved in the manner described in the Terms of Service, including the EU/UK consumer carve-out.

Digital Acceptance

By clicking "I Accept" at onboarding, the Artisan confirms that it has read, understood, and agreed to this Agreement in its entirety. Acceptance is recorded with timestamp, IP address, and version hash for audit purposes. This Agreement does not require a physical signature.

ArtizIQ LLC — Houston, Texas, USA