Invoicing Guidelines

Invoicing and Time Bookings

Invoices need to be handed in until the 15th of the following month via [email protected] - or to the E-Mail address of the entities listed below. Only those invoices that comply with the guidelines will be paid - all other invoices that do not reach the inbox or that do not comply with the requirements will be rejected.

Key requirements include:

VAT-related mandatory information: - Full name and address of business partner and Porsche Digital GmbH - VAT ID or tax number of business partner - Date of invoice/issue - Invoice number (consecutive and unique) - Quantity and type (commercial designation) of the delivery or scope and type of other services - Delivery/performance date (Day or Period) - The remuneration is broken down according to tax rates and individual tax exemptions as well as any reduction in the remuneration agreed in advance, unless this has already been taken into account in the remuneration - The applicable tax rate and tax amount due on the remuneration or, in case of a tax exemption, the indication of the reason for tax exemption - Suppliers providing services: are requested to book their hours into the tool „Productive“. This must be completed on a weekly basis. Invoices need to contain the Timesheets from the system Productive.io

Full name and valid invoice address of Porsche Digital GmbH:

Porsche Digital GmbH Groenerstraße 11/1 71636 Ludwigsburg Deutschland USt.-Ident.-Nr.: DE815648940 Deliveries and services for our location in Berlin must also contain this information. Only the delivery address can differ from the address above.

Porsche Digital – specific requirements

In addition to the fiscal prerequisites above, the following requirements have to be considered for invoice documents:

Requirements:

- If a Purchase Oder has been received, the number needs to be clearly displayed on the invoice document. - No multiple order numbers on an invoice are allowed - One Invoice per Mail and only one Document, Timesheet and Invoice needs to be together in one Attachment - If separate projects have been worked on, this needs to be clearly separated within the invoice - Break Down of Hours and corresponding rates - Specification of the order item - Productive Time Sheet signed by Porsche Digital Product Owner and Supplier - If travel costs occur: Individual Receipts - Payment method and bank details must be shown on the invoice - If credit notes are involved, this must be clearly stated on the invoice and labelled with “credit note” - Identify the contact person on the invoice

In addition, the invoice must meet the following specific requirements when a service is provided to our subsidiaries:

Country specific requirements

Porsche Digital Spain:

- Tax name (of the entity and the business partner) - Tax address (both for the client and the supplier) - VAT number (both for the client and the supplier) - If the invoice is VAT-exempt, a reference to the applicable tax article exempting the item from VAT should be added - requires a certificate of proof of ownership of the supplier's bank account before payment

Full name and valid invoice address of Porsche Digital Espana, S.L.:

Porsche Digital Espana, S.L. Carrer de la Llacuna 42 Barcelona Catalunya 08005 Spain Tax ID: B67618256

Invoice Inbox: [email protected] For other related finance topics: [email protected]

Porsche Digital Israel:

- The wording “TAX INVOICE” must be presented on the invoice. - Quantity and type (commercial designation) of the delivery or scope and type of other services - The remuneration is broken down according to tax rates and individual tax exemptions as well as any reduction in the remuneration agreed in advance unless this has already been taken into account in the remuneration - The applicable tax rate and tax amount due on the remuneration or, in case of a tax exemption, the indication of the reason for tax exemption

Full name and valid invoice address of Porsche Digital Israel LTD:

Porsche Digital Israel LTD 3 Aluf Magen Kalman Tel Aviv Israel

VAT ID (ID 516615051)

Invoice Inbox: [email protected]

Porsche Digital Croatia:

- Tax name (both for the client and the supplier) - Tax address (both for the client and the supplier) - VAT number (both for the client and the supplier) - If the invoice is VAT-free, mention the applicable tax article that exempts that particular element from VAT

Full name and valid invoice address of Porsche Digital Croatia:

Porsche Digital Croatia d.o.o. Ulica Vjekoslava Heinzela 70 10000 Zagreb Croatia Tax ID: HR58734276843