Partner Agreement for Accounting Firms

1. Parties and purpose

This Partner Agreement is between Next Horizons FZCO, licensed by IFZA (International Free Zone Authority), Dubai ([licence number and registered address to be confirmed]) (“Next Horizons”) and the accounting firm that accepts it in the partner portal (the “Partner”).

It allows the Partner to register client companies, submit their purchase records, request quotations and order UAE VAT supplier verification for those clients through the portal, without a separate contract per client.

2. Authority and client consent

The Partner confirms, for every client it registers or submits records for, that:

• it holds a written authorisation from the client (such as an engagement letter or a signed mandate) to share the client's records with Next Horizons for supplier verification, and to order verification on the client's behalf or as the purchaser; it records the basis and date of that authorisation in the portal before submitting records and provides a copy to Next Horizons on request;
• it has informed the client about this processing in line with the Privacy Notice and the Data Processing Terms, which form part of this Agreement;
• the records it submits are, to its knowledge, complete and accurate copies of the client's records, and records of one client are never submitted under another client;
• it informs Next Horizons without delay when an authorisation ends; the client is then archived and no further records are accepted for it.

3. Quotations and orders

Every verification engagement is priced by a custom quotation issued online. A quotation becomes a binding order when an authorised user of the Partner accepts it in the portal.

Each accepted quotation is governed by the Service Agreement, except where this Agreement provides otherwise. [Volume pricing, discounts or referral arrangements, if any, to be recorded in the quotation or a written side letter.]

4. Invoicing and payment

Invoices for accepted quotations are addressed to the Partner and are payable by bank transfer, quoting the invoice reference.

Next Horizons may grant the Partner a credit line. Within the approved credit limit, work starts when a quotation is accepted and the invoice is payable within the payment term shown in the partner portal. Without a credit line, above the limit, or while an invoice is overdue, the invoice is payable before work starts and the work starts once payment is confirmed. Next Horizons may change or withdraw a credit line for new orders at any time; orders already started are not affected.

[Consequences of late payment — including interest, suspension of new orders and release of deliverables — to be confirmed by counsel.]

5. The service and its limits

Next Horizons carries out supplier and supply verification procedures relevant to Article 54(bis) of the UAE VAT Law and FTA Decision No. 13 of 2026, as described in each quotation.

Next Horizons does not provide tax or legal advice to the Partner's clients and does not guarantee that input VAT will be recoverable. The Partner remains responsible for the advice it gives its clients.

6. Deliverables and accounting software

Deliverables (verification reports, evidence index and exceptions register) are made available to the Partner in the portal for each client.

The Partner may give Next Horizons a standing instruction to send released deliverables to a client's connected accounting software. The Accounting Write-back Authorisation applies: amounts, VAT, tax codes, ledger entries, payments and supplier identities are never changed. The Partner can withdraw the instruction at any time in the portal.

7. Confidentiality and data protection

Each party keeps the other's confidential information confidential. Personal data in client records is processed under the Data Processing Terms. [Allocation of controller and processor roles between the Partner, its clients and Next Horizons to be confirmed by counsel.]

8. Users and security

The Partner manages its own users and their roles in the portal and is responsible for their actions. Accounting connections use each provider's own authorisation screen; no accounting passwords are shared.

9. Term and termination

This Agreement continues until terminated by either party. [Notice period to be confirmed by counsel.] Engagements already accepted are completed under their own terms unless agreed otherwise.

10. Liability and governing law

[Limitation of liability, governing law and competent courts to be drafted by counsel, consistent with the Service Agreement.]