This Fiscal Service Agreement („FSA”) is related to the provision of assistance in tax matters and the delivery of consolidated VAT reports in the member states of the European Union between hellotax Global S.L., a Spanish corporation having a principal place of business in Spain (“hellotax”), hellotax Accountants, a part of a Spanish corporation having a principal place of business in Spain (“hellotax Accountants”) and the client (the “Client”). The Customer’s subscription (subject to payment of the subscription fee and the termination terms set forth in the Framework Agreement) or the purchase of an Individual Service is deemed to constitute the Customer’s acceptance of these Terms.
hellotax Accountants offers in particular the following services within the scope of the SLAs agreed with the customer:
1) Regular assistance in tax matters: Regular services are those preparatory services which are a basic prerequisite for the provision of ongoing support in accordance with the applicable laws in connection with the service subscription concluded by the customer, in particular the registration for a national VAT number.
2) Continuous support in tax matters: Ongoing services are considered to be those preparatory services which are carried out temporarily or regularly in accordance with the applicable laws in connection with the service subscription concluded by the customer and on behalf of the customer in the member states of the EU, in particular the regular submission of the VAT return to the responsible authorities as well as the observation of changes in the legal framework and the support of the customer in this respect. The obligation to supervise the proper submission of a tax return remains exclusively with the client
3) Individual consulting and services: Individual advice or services are all services which are provided outside the agreed subscription, on behalf of the customer, preparatory, ongoing or in individual cases. The individual advice is provided exclusively by VAT experts who can prove their legitimacy on the basis of appropriate national regulations. The service can be booked by arrangement as an additional service temporarily or regularly and is carried out in accordance with the applicable laws and in individual cases on behalf of the client. This includes in particular backdating, the retroactive assumption of the obligation to submit a VAT return on behalf of the customer, takeovers, the assumption of future support for existing VAT numbers registered at national level for further support, individual support, in particular in the area of F22 confirmations, the national opt-out or deregistration in serviced countries and ammendments for existing VAT filings.
A list of all services and subscriptions as well as the corresponding prices are regulated in the Pricing Schedule.
Rights and obligations
hellotax provides its services with the due diligence of a prudent businessman. hellotax assumes responsibility for the consistency of the integrations provided, but not for the consistency of the information processed via them.
1) Rights of the client: According to his SLA, the customer is entitled to a compliant and uninterrupted service within the meaning of these GTC.
2) Obligations of the client: The customer is obliged to provide all necessary documents and complete, accurate data that the service provider requires for the compliant execution of the service and to ensure that he and / or a representative are available within a reasonable time. Customer agrees to promptly assist in the resolution of an incident resulting from the contract or a request from the tax authorities, in accordance with his SLA and within its resources. Due to missing documents which are not available due to the fault of the customer, VAT filings may be delayed and additional fees and penalties may apply. These additional payments are at the expense of the customer.
Support of the client in tax audits
hellotax is obliged to support customers actively, against reimbursement of costs, and passively, upon exclusive request of the tax authorities, by providing additional documents in consideration of the legal regulations and within the scope of its possibilities in the case of possible tax audits of the customer by national tax authorities, also after termination of the contract up to the end of the following year, taking into account the legal regulations and within the scope of its possibilities. Legally guaranteed claims for information, in particular from data protection, remain unaffected by this.
Limitation of liability
In no event shall hellotax or hellotax Accountants nor its directors, employees, partners, representatives, suppliers or affiliates be liable for any indirect, incidental, special, consequential or punitive damages, including but not limited to lost profits, data, use, goodwill or other intangible losses and third-party costs, arising out of the provision of false or incomplete data or any delays in the provision of data by the customer or by any of the tax authorities with whom hellotax is in contact on behalf of the client. If the customer independently and without consultation with hellotax contacts the tax authority to discuss in particular but not exclusively penalties or other restrictions which are suitable to limit hellotax in the exercise of the contractually assured service, the customer bears the undivided risk of all additional fees and costs from the corresponding point in time. The tax advisors working for HTA are tax advisors licensed under national law and have the required professional liability insurance. All claims for compensation for negligently caused damage against the tax consultant are covered by professional liability in accordance with the respective individual risk assessments by HTA. The tax advisors are authorised to reassign the mandates within HTA after consultation with the client.
As a service provider, hellotax bears no responsibility for the data and data components made available via third-party integrations or through any manual upload by the customer. Should the received data be partially or completely incorrect or incomplete, hellotax reserves the right to change them in the interest of the customer in order to be able to guarantee timely tax filings. Should a registration of the available data be impossible at the tax consultant’s discretion, hellotax reserves the right to postpone this until a complete data record is available. The customer shall cover the costs for changes and additions to his data in accordance with the current list of costs and services.When the service is performed, a corresponding invoice is created automatically and the customer’s primary source of payment is debited with the invoice amount. The costs will be invoiced according to actual expenditure. hellotax accepts no liability for data from integrations of third parties or any related liability issues arising by incomplete or incorrect data.