Dialog Group Invoice Submission Disclaimer

This Dialog Group Invoice Submission Disclaimer has been prepared to provide a clear set of criteria relevant to invoice submissions to Dialog Axiata PLC and its Subsidiaries (herein after referred to as Dialog). Third parties submitting invoices to Dialog are expected to read, understand and align all invoice submission to the aspects outlined within this document.

1. The invoice party is responsible for inserting accurate information to the portal, including but not limited to:
   1. Invoice date
   2. Invoice amount
   3. Invoice period
   4. PO number
   5. Applicable Taxes
2. For the purpose of invoicing, any information transmitted to the portal shall be applicable as the administrative reference for both parties.
3. Payment of invoice will be made as specified under PO payment terms mutually agreed in the contract/agreement with Dialog.
4. The bank account number and company name of invoicing that will be used for the purpose of the payment shall be the account number and company name that have been registered with Dialog.
5. Factoring seal should be placed on invoices of third parties who are under a factoring arrangement.
6. Applicable only for local (Sri Lankan) third parties:

   6.1) If the third party is a Sri Lankan third party who is tax registered, the invoice should comply with the following criteria as per section 20 of the Value Added Tax Act No 14 of 2002:

   1. the name, address and VAT registration number of the third party;
   2. the name, address and VAT registration number of the person to whom the supply was made;
   3. the date on which the tax invoice was issued and its serial number which does not exceed 40 characters without any space;
   4. the date of supply and description of the goods or services;
   5. the quantity or volume of the supply;
   6. the value of the supply, the tax charged and the consideration for the supply; and
   7. the words ―TAX INVOICE at a conspicuous place in such invoice.

   6.2) Acceptance of invoices in electronic form should comply with the following criteria;

   1. All characters specified in section 20 of the Value Added Tax Act, No. 14 of 2002 should have been included
   2. The original invoice should not be printed repeatedly
   3. If printed repeatedly, each additional copy must be clearly marked as “copy only”
   4. The third party must be able to produce a hard copy of the invoice to the Inland Revenue Department if required.

Dialog Group Invoice Submission Disclaimer V1.0
Effective from 01 January 2022