Terms and Conditions

1. Institutional Information and Regulatory Framework

IBBA GROUP is a registered trademark of IBBA Holdings Group. In the Argentine Republic, payment processing and payment gateway services provided under the IBBA brand are operated by IBBA GROUP SRL, Tax ID (CUIT) No. 30-71636261-9, a non-financial entity registered as a Payment Service Provider (PSP) in the Central Bank of the Argentine Republic (BCRA) under registration number 33,737 since September 28, 2021. IBBA GROUP SRL operates in compliance with the regulations issued by the BCRA regarding payment services, particularly Communications A 6859, A 7363, A 7030, A 6885, A 7328, among other applicable regulations governing PSPs that offer payment accounts and transfer initiation services.

2. Nature of the Services

IBBA GROUP provides services as a payment gateway, payment facilitator, and provider of technological tools for the management of collections by merchants and registered users. IBBA GROUP is not a financial institution, does not accept deposits from the public, does not grant credit directly, and acts as an agent on behalf of and for the account of the merchant in each payment transaction.

3. Operation of Payment Accounts and Settlements

Funds received through transfers initiated via the IBBA platform are held in transactional accounts at financial institutions regulated by the BCRA and are credited to the merchant’s account in compliance with the timeframes and conditions established by the Central Bank. The payment accounts operated comply with the interoperability guidelines and standards established by applicable regulations (QR interoperability, instant transfers, etc.).

4. Transparency and User Protection Obligations

IBBA GROUP SRL adheres to principles of transparency and clear, understandable communication with users, and complies with BCRA Communication A 7363. Users may access at any time: Information regarding applicable fees Details of each transaction performed Identification of the payer and the payee Activity reports through the user portal

5. Applicable Fees and Commissions

The commissions charged by IBBA are calculated as a percentage of the gross transaction amount. Transaction fees may apply to incoming or outgoing transactions, but never to both in the same transaction. Percentages range from 0.2% to 3.5% of the transaction value, depending on monthly transaction volume, the risk profile assigned to the client, and other previously agreed commercial criteria. In the future, fixed fees expressed in Argentine pesos may be introduced. Such fees will be duly communicated to clients in advance through reliable means and will be available in the user portal. These commissions apply exclusively to users who have contracted POS devices with IBBA GROUP SRL or with authorized commercial partners, whose agreements specify the costs related to cash advance services for credit and debit card transactions.

6. Cancellation and Refund Policies

If a client or merchant wishes to cancel a transaction not related to fraud, a voluntary refund procedure must be initiated in accordance with applicable regulations. Merchants must provide accessible refund request mechanisms in accordance with Article 34 of Law No. 24,240 (Consumer Protection Law) and related regulations. All refunds must be documented and processed within a maximum period of ten (10) business days from acceptance. IBBA GROUP may withhold funds until it confirms that the transaction does not present risks or regulatory breaches.

7. Personal Data Protection

IBBA GROUP SRL complies with Law No. 25,326 on Personal Data Protection and maintains an updated Privacy Policy. Users may exercise their rights of access, rectification, updating, or deletion by submitting a request through the official contact channels.

8. Anti-Money Laundering and Counter-Terrorism Financing

IBBA GROUP SRL adheres to the regulations issued by the Financial Information Unit (UIF) and complies with processes including: Customer due diligence (KYC) Monitoring of unusual transactions Reporting of suspicious transactions Acceptance of these Terms implies express authorization to be subject to validations in accordance with UIF Resolution No. 76/2019 and related regulations.

9. Claims and Dispute Resolution

Users may submit claims through: The web portal Email: reclamos@ibba.group Formal written notice Claims will be handled through IBBA GROUP’s internal procedures and may be escalated to the BCRA via the financial users channel (usuariosfinancieros@bcra.gob.ar).

10. Governing Law and Jurisdiction

This agreement shall be governed by the laws of the Argentine Republic. Any dispute shall be submitted to the National Commercial Courts with jurisdiction in the City of Buenos Aires.

11. Intellectual Property

All intellectual and industrial property rights related to the software, logos, trademarks, developments, and interfaces associated with IBBA belong to IBBA GROUP SRL or its licensors. Copying, modifying, distributing, decompiling, or reverse engineering is strictly prohibited without express authorization.

12. Confidentiality

Both parties agree to maintain the confidentiality of all commercial, technical, and user-related information accessed during the contractual relationship. This obligation shall remain in force even after termination of the commercial relationship.

13. Taxes

Each party shall be responsible for complying with its own tax obligations, including the issuance of invoices and payment of taxes in accordance with regulations issued by ARCA and provincial authorities.

14. Limitation of Liability

IBBA GROUP SRL shall not be liable for indirect damages, loss of profits, or damages resulting from improper use of the system, except in cases of proven willful misconduct or gross negligence. Use of the platform implies acceptance of this limitation.

15. International Applicability

These Terms correspond to the version applicable to Argentina. If IBBA operates in other countries, the corresponding local version shall apply. In the absence of a local version, these Terms shall apply on a supplementary and compatible basis.

16. Amendments and Acceptance

This document may be amended by IBBA GROUP SRL upon providing at least ten (10) days’ prior notice through the web portal or by email. Continued use of the services constitutes acceptance of the amendments.

Santiago / Buenos Aires, January 10, 2026