General Terms and Conditions

General Terms and Conditions – VATGenius

1. Scope and Conclusion of Contract

1.1 These General Terms and Conditions (“GTC”) govern the contractual relationship between VATGenius (hereinafter “VATGenius”) and the respective business customer (hereinafter “Customer”) in connection with the use of the software solution offered by VATGenius.

1.2 VATGenius provides a software-based platform that supports VAT compliance across Europe, enables automated review of VAT-related matters, prepares VAT returns (advance VAT returns), and supports applications for VAT refunds under the input VAT refund procedure.

1.3 The contract between VATGenius and the Customer (“Contract”) is concluded through the Customer’s registration or through the use of the VATGenius service.

1.4 These GTC shall apply exclusively. Deviating or supplementary terms and conditions of the Customer shall not apply unless VATGenius expressly agrees to their validity in text form.

2. Description of Services and System Characteristics

2.1 VATGenius provides the Customer with a technology-based system for the automated processing of tax-relevant data. The system is based on rule-based decision logic, AI-supported analysis, and risk-based review and approval processes.

2.2 The Customer is obliged to provide all master data required for use completely, accurately, and up to date. VATGenius is entitled to restrict its services insofar as incomplete or incorrect data prevents proper processing.

2.3 VATGenius processes data from connected systems and performs automated validations. Incorrect or incomplete data records may be flagged and forwarded for further clarification.

2.4 Tax assessments are carried out based on a rule-based system. In addition, AI-supported procedures are used, particularly to assist with classifications and proposals for tax treatment. All results constitute non-binding technical processing outcomes and may be erroneous.

2.5 The system performs risk-based classification of transactions. VATGenius is entitled to adjust review and approval processes and their criteria at any time.

2.6 Based on the processed data, VATGenius generates proposals for advance VAT returns. Unless expressly agreed otherwise, the Customer is responsible for final review, approval, and submission.

2.7 VATGenius does not provide tax or legal advice.

3. Country Availability

3.1 VATGenius is entitled to restrict the service in whole or in part to certain countries.

3.2 The currently supported countries are displayed as a positive list in the VATGenius dashboard.

3.3 VATGenius is entitled to change this list at any time, in particular to add or remove countries.

3.4 In the event of a restriction of country availability, the Customer is entitled to terminate the Contract with immediate effect.

3.5 VATGenius will inform the Customer of changes in country availability in due time via email.

4. Restrictions of Use

4.1 The Customer may use the VATGenius service exclusively within the scope of the contractually agreed purposes.

4.2 The Customer is prohibited from modifying, decompiling, reverse engineering, or using the software for purposes other than those intended.

5. Customer Obligations and Responsibility

5.1 The Customer is obliged to provide all required data completely, correctly, and in a timely manner.

5.2 The Customer remains solely responsible for the tax assessment of its business transactions and for compliance with statutory obligations.

5.3 The Customer is obliged to independently review the results generated by the system, particularly in the case of complex, unusual, or high-risk matters.

6. Fees and Payment Terms

6.1 A monthly base fee is charged for the use of the VATGenius service, the amount of which depends on the volume of processed invoices and receipts.

6.2 In addition, VATGenius charges a success fee in the event of a successful refund of foreign VAT, calculated as a percentage of the amount actually refunded.

6.3 The applicable fees are displayed to the Customer during the setup of their customer account.

6.4 The monthly base fee is billed in advance.

6.5 The success fee is only due in the event of an actual refund. VATGenius is entitled to retain it directly from the refund amount.

6.6 VATGenius is entitled to collect due fees from the account specified by the Customer.

6.7 For this purpose, the Customer is obliged to grant a SEPA direct debit mandate and ensure sufficient account funds. Costs arising from failed direct debits shall be borne by the Customer.

6.8 Invoices are provided electronically.

7. Liability

7.1 VATGenius shall have unlimited liability in cases of intent, gross negligence, and injury to life, body, or health.

7.2 In cases of slight negligence involving the breach of essential contractual obligations, liability is limited to the typical, foreseeable damage.

7.3 In particular, VATGenius shall not be liable for:

• the tax accuracy of the results,
• incorrect AI-based classifications,
• incorrect or incomplete Customer data,
• missed deadlines,
• decisions of tax authorities.

7.4 Liability for indirect damages and loss of profit is excluded to the extent permitted by law.

7.5 Claims shall become time-barred within twelve months.

8. Data Protection and Data Deletion

8.1 VATGenius processes personal data exclusively in accordance with the GDPR.

8.2 The Customer remains the controller for the data provided and ensures its lawful processing.

8.3 Processing is carried out exclusively for the purpose of contract performance and in compliance with the principles of data minimization and purpose limitation.

8.4 VATGenius implements appropriate technical and organizational measures to protect the data.

8.5 Data is stored only for as long as necessary to provide the service.

8.6 After termination of the contract, data will be deleted unless statutory retention obligations apply.

8.7 VATGenius is entitled to log processing activities in an audit-proof manner.

9. Term, Termination, and Legal Consequences

9.1 The Contract is concluded for an indefinite period.

9.2 Either party may terminate the Contract with a notice period of five (5) business days to the end of a calendar month.

9.3 The right to terminate for good cause without notice remains unaffected.

9.4 Upon termination, the Customer’s right to use the VATGenius service for new cases shall end.

9.5 Procedures already initiated but not yet completed, in particular VAT refund procedures and prepared or ongoing VAT return filings (“ongoing procedures”), shall generally be continued.

9.6 VATGenius is entitled to continue processing ongoing procedures until their completion, insofar as this is possible and reasonable.

9.7 The Customer remains obliged to perform all necessary cooperation obligations for ongoing procedures.

9.8 If a VAT refund is made after termination of the Contract, the Customer remains obliged to pay the success fee.

9.9 VATGenius is entitled to collect or retain such fees even after termination of the Contract.

9.10 If the Customer fails to fulfill its cooperation obligations or if continuation is unreasonable, VATGenius is entitled to discontinue ongoing procedures.

9.11 The Customer shall have no claim to the continuation of ongoing procedures.

10. Final Provisions

10.1 Amendments and supplements to these GTC must be made in text form.

10.2 Salvatory Clause

Should any provision of these GTC be or become wholly or partially invalid, void, or unenforceable, the validity of the remaining provisions shall remain unaffected. In place of the invalid provision, a provision shall be deemed agreed which comes closest to the economic purpose of the original provision. The same shall apply to any gaps in the provisions.

10.3 The law of the Federal Republic of Germany shall apply, excluding the United Nations Convention on Contracts for the International Sale of Goods (CISG).

10.4 Exclusive place of jurisdiction is Hamburg, Germany.