Way 2 Vat Ltd · ASX:W2V
Way 2 Vat — Investor Presentation (September 2025)
18 slides from Way 2 Vat's investor presentation, Sep 23, 2025
Slide 1: One Vision. Four Pillars. The Era of eW2V Begins.
One Vision. Four Pillars. The Era of eW2V Begins. 1
Slide 2: We are executing a rigorous business plan to expedite profitability
We are executing a rigorous business plan to expedite profitability. • Building the world’s leading Digital Tax Processing company • Our products are based on advanced technology and are built for the AI age. A proven competitive advantage! • We are expanding TAM from US$20B/Y to 187B/Y. Digital Tax
Slide 3: The Four Pillars Growth Strategy
The Four Pillars Growth Strategy AI Unified SaaS Platform M&A STRATEGY & ORGANIC GROWTH Invoice Validation Services Global VAT Reclaim APAI Real Time VAT Compliance Real-Time E-Invoicing Expanding into HUMAN CAPITAL+ TECHNOLOGY + EXISTING GLOBAL CLIENTS 3
Slide 4: The First Pillar: Global VAT Reclaim
What We’ve Built The First Pillar: Global VAT Reclaim A$125M +1M +40 VAT reclaimed invoices processed Coverage in 40+ in four years per month countries Global VAT Reclaim 414 2022 AI tech Enterprise clients Acquired DevoluIVA Built on patented (W2V and Devoluiva) in 2022 - expanded VAT AI tech, trus
Slide 5: The First Pillar: Global VAT Reclaim
What We’ve Built The First Pillar: Global VAT Reclaim +42% +48% Global VAT Reclaim Revenue Growth Rate +72% 45 35 24 6.5 Gross Transaction Value A$m 21 4.6 3.1 *Net Revenue A$m 1.8 2022 2023 2024 2025* *FY2025 numbers represent management forecasts and are unaudited 5
Slide 6: H1 FY25 – Driving Organic, Scalable Growth
H1 FY25 – Driving Organic, Scalable Growth Robust Growth in Revenue Growth Accounts Receivable Accelerates Accounts receivable stands at $5.5 Revenue of A$2.49m, up +43% year million with a large portion on year, driven by new clients and receivable from government tax increased volume from existing
Slide 7: The Second Pillar: APAI Real Time Invoice Compliance Validation
What We’ve Built The Second Pillar: APAI Real Time Invoice Compliance Validation Validates invoices before Checks in accordance with Invoice Validation APAI Real Time ERP booking VAT & invoicing rules with full audit traceability Patented AI technology SaaS Identifies reclaimable, non-compliant, and
Slide 8: The Third Pillar: VAT Compliance Services (Via M&A)
What’s Next - Becoming a One-Stop Shop The Third Pillar: VAT Compliance Services (Via M&A) Scaling invoice compliance Launching VAT compliance Consultancy Services VAT Compliance & validation and VAT reclaim services: registration, filings, audit support Adding Big-4 grade consultancy M&A strategy en
Slide 9: VAT Compliance Services – the M&A Opportunity
What’s Next - Becoming a One-Stop Shop VAT Compliance Services – the M&A Opportunity • W2V has always been transparent on its desire to grow both organically and by acquisition • The Devoluiva acquisition has provided critical acquisition learnings and experience to build from • European VAT reclaim
Slide 10: The Fourth Pillar: Expanding into Real-Time E-Invoicing
Entering the high-demand market of e-invoicing The Fourth Pillar: Expanding into Real-Time E-Invoicing ● Companies are racing to adopt e-invoicing technology due to new mandatory requirements across the globe which look to solve issues around VAT fraud Real-Time E-Invoicing Expanding into ● Integrat
Slide 11: E-Invoicing Is Becoming Mandatory Around the World
Entering the high-demand market of e-invoicing E-Invoicing Is Becoming Mandatory Around the World e ● As of May 2025, e-invoicing is mandatory in many countries across the EU and beyond ● Requirements vary by country ● Regulatory pressure is accelerating digital transformation in tax reporting Europ
Slide 12: From a $20B to $187B TAM
Significant Growth Opportunity From a $20B to $187B TAM ($USD) $20B $58.5B VAT Reclaim: $20B E-Invoicing: goes unclaimed $58.5B by 2032 (IMARC) annually (BTN Europe) $17.2B $91.5B Invoice Validation & VAT Advisory Market: VAT Compliance Tech: $91.5B by 2030 $17.2B by 2033 (FMI) (Straits Research) 12
Slide 13: The Engine Behind Real-Time Tax Control
How It Works - The Connected Compliance Platform The Engine Behind Real-Time Tax Control Client Client Supplier A s s E-Invoicing E-Invoicing Supplier B APAI VAT Compliance VAT Compliance Supplier A VAT Reclaim VAT Reclaim Invoice in → Validated → Reported → Reclaimed All in one platform, fully auto
Slide 14: Over 414 Global Enterprise Clients
Over 414 Global Enterprise Clients 14
Slide 15: RBC VAT Acquisition
RBC VAT W2V RBC VAT ACQUISITION 15
Slide 16: Summary of Transaction
Summary of Transaction Way 2VAT will be acquiring 100% of RBC VAT (RBC) which is a VAT advisory and compliance specialist business based in London serving top-tier global clients, with a focus on premium-quality, specialist services for medium to large businesses operating across multiple territorie
Slide 17: Acquisition Highlights
Acquisition Highlights Expanding Diversified Client Base ✓ Over 500 clients globally because of the acquisition ✓ Utilising Way2VAT technology integration, RBC’s revenues are projected to grow 20% within 12 months, Consistent & Growing from £1.5m. Revenue Stream ✓ Consulting revenue is billed monthl
Slide 18: Let's Talk
Let's Talk Be Part of the VAT Transformation Amos Simantov – CEO amos@way2vat.com www.way2vat.com 18