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Notice of Change in Tax Rule in Russia

Dear Sir / Madam,

Pursuant to Article 174.2 of the Tax Code of the Russian Federation, Alibaba Cloud will be required to charge Russian Value Added Tax (“Russian VAT”) at the rate of 18% on certain electronic services provided to individual (non-business) customers located in the Russian Federation. All Russian VAT collected will be remitted to the relevant Russian tax authority.

Alibaba Cloud is registered for Russian VAT as a non-resident taxpayer and is not required to issue Russian tax invoices. For further details, please refer to the website of Federal Tax Service of Russia at: http://lkio.gnivc.ru/en (English) or http://lkio.gnivc.ru/ru (Russian).

Alibaba Cloud will not be required to charge Russian VAT on services provided to Russian business customers. To determine whether a customer is a business customer, the Russian tax authority requires Alibaba Cloud to collect from the customer its Tax Registration Code (“KPP”) and Tax Identification Number (“TIN”).

To confirm that you are a Russian business customer, please enter your 9 digits KPP and 10 digits TIN in each of your Alibaba Cloud accounts, or provide to us via email at: support_intl@aliyun.com .

Please feel free to reach out to your Alibaba Cloud business representative or our after sales support (through opening a support ticket) with any questions relating hereto.

Yours sincerely,

Alibaba Cloud