Tax Reporting Tax Invoicing. Unless Stripe notifies you otherwise, Stripe will not file any, and you assume sole responsibility and liability for filing all, Tax Information Reports required to be filed as a result of Services Stripe provides to you under this Agreement or to Connected Accounts under their Connected Account Agreement. Notwithstanding the prior sentence, Stripe will file Tax Information Reports with respect to payments made to Connected Accounts created through standard onboarding, and for Transactions on Connected Accounts that do not have Platform Pricing Control. “Tax Information Report” means a required tax information return or report, including IRS Form 1099, IRS Form 1042-S, or any other similar form. You will indemnify Stripe from all Taxes, and related interest, penalties and fees (excluding any income, franchise or similar taxes payable with respect to the Fees), if any, imposed on a Stripe Entity as a result of your failure to timely file any Tax Information Report under the first paragraph of this Section 10.e. When Stripe files Tax Information Reports as stated in the first paragraph of this Section 10.e., Stripe will issue Tax Information Reports (if applicable) directly to the Connected Accounts. For Connected Accounts created through custom or express onboarding, and for Transactions on Connected Accounts that have Platform Pricing Control, Stripe will issue Tax Information Reports (if applicable) directly to you only. For Connected Accounts created through standard onboarding, Stripe will issue Tax invoices, as applicable, to: (i) you under these Stripe Connect Terms; (ii) Connected Accounts created through standard onboarding under their Connected Account Agreement; or (iii) both you and the Connected Accounts created through standard onboarding. For Connected Accounts created through custom or express onboarding, Stripe will issue Tax invoices (if applicable) to you only. For all other Connected Accounts, you and Stripe agree (i) for each Transaction on Connected Accounts that do not have Platform Pricing Control, Stripe is providing its Services to the Connected Accounts and will issue Tax invoices directly to the Connected Accounts only; and (ii) for each Transaction on Connected Accounts that have Platform Pricing Control, Stripe is providing its Services to you and will issue Tax invoices directly to you only, and you will be treated as making separate taxable supplies to your Connected Accounts for purposes of this section.
Tax Reporting Tax Invoicing
