Effortless Tax – General Terms and Conditions
These General Terms and Conditions (the "Terms") govern the use of the website effortless.tax and the services offered through it, and regulate the relationship between Effortless Tax SMVCC, acting as the service provider (hereafter "Effortless Tax", "the Company", "we", "us", "our"), and the users of the application (each, a "Client", "you", "your").
Company details. Effortless Tax SMVCC is a company registered in the Bulgarian Commercial Register under UIC 208440078, registered office and business address: 9A Sinanishko Ezero St., Office 3, 1680 Sofia, Bulgaria, email: support@effortless.tax.
By using our services, you acknowledge that you have read and accept these Terms. Acceptance of the Terms is a necessary condition for entering into a contract between the Client and the Company. By accepting the Terms, the Client agrees that their personal data will be processed on the basis of the agreement concluded between the Client and the Company and in accordance with our Privacy Policy.
Definitions
Application (App) - the website at https://www.effortless.tax (including its subpages) and any mobile or other applications that provide access to Effortless Tax's services.
Website - the public-facing part of the Application accessible without registration.
Client - any natural person carrying out a freelance or self-employed activity who uses the App in order to receive services related to the declaration and management of taxes and social security contributions in connection with their professional activity.
Consumer - a natural person who uses a Service outside the scope of their trade, business or profession.
General Terms and Conditions (Terms) - these general terms and conditions, including the conditions of use, cookies rules, registration rules, voluntary/alternative dispute resolution information, and any other legally relevant information available on the Website and/or in the App.
Client Data - any information, documents or files provided by the Client for the purpose of using the Services, including (without limitation) personal data, income data, bank account information, powers of attorney, completed declarations and reports, as well as data automatically generated through the use of the App.
Service - any activity (tangible or intellectual) provided independently and intended for another person, not having as its main subject the transfer of title to a tangible item.
Order - a Client's offer to the Company to conclude a contract for Services.
Service Agreement - a contract, other than a sales contract, under which the Company provides or undertakes to provide a Service to the Client (or, where applicable, to a Consumer) and the Client pays or undertakes to pay the price for it.
Profile - an individualised part of the App accessible after registration and authentication by username and password, from which the Client may request Services and exchange information with the Company.
Stripe - the integrated payment service provider used for card payments in the App.
Alternative Dispute Resolution (ADR) procedure - an out-of-court procedure for settling consumer disputes carried out by an ADR body in accordance with applicable law.
Services
- On the Website, Clients may enter into agreements for the services described below, namely:
- preparation and filing of the annual personal income tax return under Article 50 of the Personal Income Tax Act (PITA);
- calculation of advance taxes and mandatory social security contributions;
- generation of reports and documents related to taxation and social security;
- issuance and storage of invoices;
- other administrative activities expressly specified in the description of a particular service.
1.1. The Client declares and agrees that if they use the Services in their capacity as a self-employed person, they are not a Consumer within the meaning of the Bulgarian Consumer Protection Act or other Bulgarian/EU acts granting protection to end consumers. Not every Client is a Consumer.
1.2. The Company provides the Services through a team of specialists with the necessary competence engaged by and at the expense of the Company. The Company may organise and change its team at its own discretion without the Client's consent.
1.3. Effortless Tax may modify the Services or elements thereof without affecting the parameters of Service Agreements already concluded with the Client.
Registration and use of the App
2. To use the full functionality of the App (e.g., place Orders, save payment data, review order history), Clients must create a Profile.
2.1. A Client may register only one Profile.
2.2. Creating a Profile requires choosing a username and password and completing a form with the required Client Data (including, by way of example only: client identification data and documents, declarations of source of funds, information on income, its amount, manner and date of acquisition, legal basis, account statements, answers to questions and queries, powers of attorney, etc.). By creating a Profile, the Client confirms their consent to our processing of the provided data in accordance with the Privacy Policy published on the Website.
2.3. Effortless Tax may request additional or different Client Data, and providing such data may be a condition for the timely and proper delivery of the Services. Effortless Tax is not liable for deficiencies in the use of the App or the Services resulting from refusal to provide Client Data or from late submission of such data.
2.4. Creating a Profile is permitted only for individuals who are 18 years of age or older. By creating a Profile, placing an Order or entering into a Service Agreement, the Client declares that they meet this age requirement.
2.5. The Client must not use another person's Profile and must not disclose or share their access credentials with third parties. The Client is responsible for the security of their password, for the use of and access to their Profile, and for actions performed through it. If the Client suspects unauthorised use, disclosure or loss of access credentials, the Client must immediately notify Effortless Tax and request that new credentials be issued.
Orders
3. Clients use the App interface to enter into agreements with the Company for the Services offered.
3.1. The information available in the App does not constitute an offer to conclude a contract. It is an invitation to an unspecified number of persons to submit offers to the Company.
3.2. A Client's Order constitutes an offer to conclude a contract for Services.
3.3. A Service Agreement is deemed concluded when Effortless Tax accepts the Client's Order (offer). Acceptance is effected by sending an electronic confirmation of the Order to the Client.
3.4. To place an Order, the Client must follow the steps described in the App.
3.5. Each Service is provided under the conditions in force at the time the relevant Order was placed.
Orders by email
3.6. A Client may also request Services by emailing support@effortless.tax with a description of the desired Service. In such cases, Effortless Tax will send the Client an email specifying the exact information and parameters for entering into a Service Agreement, including a description of the Service, total price, term, offer validity, links to these Terms and to our Privacy Policy, and any other necessary information. To accept the offer, the Client must unambiguously confirm it by email within the specified time limit.
3.7. Upon such confirmation, the Service Agreement shall be deemed concluded under the terms stated.
3.8. By accepting an offer by email, the Client confirms that they have been provided with and accept these Terms.
Refusal by the Company
4. If provision of a Service is impossible, the Company reserves the right to refuse the Order.
5. The Company may refuse to enter into a contract with a non-compliant Client.
5.1. A Client may be treated as non-compliant, among other things, if: (i) the Client fails to comply with these Terms; (ii) the Client exhibits improper, arrogant or offensive conduct toward the Company's representatives, including while using Services; or (iii) the Client engages in repeated abuse against the Company.
Prices
6. Service prices are those indicated in the App at the time the Order is placed, except in cases of obvious error.
6.1. Prices include VAT where VAT is applicable.
6.2. The Company may change Service prices on the Website at any time without notice. Such changes do not affect Orders already placed, except subscriptions, for which future billing cycles may be affected in accordance with these Terms and the subscription description.
6.3. The Client must pay all additional costs and expenses approved by the Client in connection with the performance of the Services (e.g., bank and government fees paid on the Client's behalf, transport costs, fees payable to third parties, etc.).
6.4. The Company may offer discounts in accordance with Bulgarian law and rules set by the Company. Rules applicable to such discounts are available where the discount is displayed. Discounts may take various forms (e.g., promotions, loyalty discounts granted individually, randomly or following participation in a contest or client survey).
Payment
7. The Client may pay for Services using one of the payment methods listed in the App.
7.1. At present, the only available payment method is payment by bank card via the App's virtual POS terminal.
7.2. The types of cards that can be used are MasterCard and Visa.
7.3. The App does not store card numbers and/or card type information. Such information is processed by the provider of the virtual POS terminal.
7.4. Card payments are currently processed through the payment services of a third-party payment operator, namely Stripe, Inc.
8. If the Client chooses a payment method involving a third-party payment service provider, the Client is bound by that third party's terms and/or fees.
9. The Company is not liable if a payment method involving a third-party payment service provider is unavailable or otherwise fails for reasons not attributable to the Company.
Delivery of the Services
10. The term for providing a Service is stated in its description in the App.
10.1. The term begins to run once the Client has provided all Client Data necessary for the Service and has paid the agreed fee.
10.2. If new or additional Client Data are provided, the term restarts.
10.3. In cases of particular complexity or a large volume of Client Data, the term may be extended. The Company will notify the Client in advance.
Minimum technical requirements
11. To use the App and receive the Services properly, the Client must have a device with internet access, a modern web browser, and an active email address.
11.1. Effortless Tax is not responsible for lack of access to the App or difficulties in use caused by incompatibility of the Client's technical environment or by equipment or internet connectivity issues on the Client's side.
License and permitted use
12. Effortless Tax grants the Client a limited, non-exclusive, non-transferable, revocable licence to access and use the App and the Services in accordance with these Terms and within the scope of the parties' Service Agreement.
12.1. The Client must not use the App for purposes other than those provided for in these Terms. Any use that infringes applicable law, intellectual property rights or other rights of the Company or third parties, or these Terms, is prohibited. In this respect, the Client represents and warrants that use of the Services and the Client Data:
(a) will be lawful and compliant with all applicable laws;
(b) will not infringe the rights of the Company or third parties, including (without limitation) copyrights, intellectual and industrial property rights, privacy rights, personality rights and personal data protection rights;
(c) will not be offensive, discriminatory or contrary to good morals;
(d) will not aim to defame, defraud, harm or mislead anyone;
(e) will be accompanied by all necessary permits and consents from institutions and third parties, including consents for the use and provision of Client Data in connection with the Services;
(f) will not result in changes to the Services or the App or in a malicious attack against the Services or the App, a system crash, or actions intended to interrupt or crash the Company's servers;
(g) will not result in the distribution of viruses, malware, worms, Trojan horses, corrupted files or other materials that are malicious or technologically harmful;
(h) will not involve the distribution or facilitation of unsolicited mass email or advertising messages and promotions (spam);
(i) will be regularly backed up by the Client to a secure alternative location so as to prevent loss of Client Data.
12.2. The Client must not copy, distribute, modify, decompile, reverse-engineer, create derivative works from, or provide third-party access to the App without the Company's prior written consent.
Suspension of Services
13. The Company may limit and/or suspend the Client's access to the Services and the App, without notice and without liability, in any of the following cases:
(a) the Client breaches their obligations under a Service Agreement, these Terms or other Company policies by which the Client is bound, or uses the Services in a prohibited or unauthorised manner;
(b) the Client fails to pay the Service price on time;
(c) upon termination of the Service Agreement;
(d) Client Data are incomplete, inaccurate, invalid or infringe the rights and interests of others;
(e) the Company receives a credible report or has reasonable grounds to suspect illegal conduct by the Client or infringement of third-party rights in connection with use of the App or the Service;
(f) the Company has reason to believe suspension is necessary to protect the Services, the security of the App or the infrastructure supporting the Services, or the rights of another client;
(g) the Company has reason to believe suspension is necessary to comply with applicable law or an official request from a court or public authority; or
(h) there is a suspected unauthorised third-party access to the Client's Profile or Services.
13.1. If limitation or suspension is due to the Client's fault, it will be treated as a warning to cease the violation. Regardless of the foregoing, Effortless Tax may terminate the agreement with the Client in the event of culpable conduct by the Client.
13.2. If the limitation or suspension is not due to the Client's fault, Effortless Tax will lift it once the circumstances leading to it no longer exist.
Withdrawal from the contract (Consumers only)
14. A Consumer has the right to withdraw from the Service Agreement without giving any reason and without compensation or penalty within 14 days from the date on which the contract was concluded.
15. To exercise this right, the Consumer must unambiguously notify the Company of their decision to withdraw and identify the Service(s) from which they wish to withdraw.
16. The Company publishes on its Website a standard withdrawal form.
17. To exercise the right of withdrawal, the Company provides the Consumer with the option to complete and submit electronically via the Website the standard withdrawal form or another unambiguous statement. In such cases, the Company will promptly send the Consumer a confirmation of receipt of the withdrawal on a durable medium.
18. The Company will refund the Consumer the price paid for the relevant Services.
18.1. If the Consumer paid by bank card and has exercised the right of withdrawal, the refund will be made by initiating a reverse operation on the card used for the payment, within 14 days.
19. The Consumer may not withdraw from the contract once the Service has been fully provided.
20. If performance of the Service has begun but is not complete and the Consumer chooses to withdraw, the Company is entitled to remuneration for the portion of the Service actually provided up to the time of withdrawal. The Company may deduct this remuneration from amounts paid by the Consumer.
Warranties and complaints
21. The Client may submit a complaint concerning any non-conformity of a Service with the agreed description discovered after the Service has been provided.
22. A complaint may be submitted regardless of whether the Company has provided a commercial warranty for the Service.
23. When submitting a complaint, the Client may request a refund of the price paid, a replacement Service conforming to the agreed terms, or a price reduction, as applicable.
24. Complaints may be submitted verbally at the telephone number indicated by the Company or in writing to the specified email address, by post, or to the Company's business address. The Website provides access to a complaint form.
25. When submitting a complaint, the Client must indicate the subject of the complaint, their preferred remedy, the amount claimed (if applicable), and contact address, phone and email.
26. Submitting a complaint does not preclude bringing a claim in court.
27. The Company maintains a register of complaints. The Consumer will receive a document at the email address specified by them indicating the complaint number from the register and the type of service.
28. When the Company upholds a complaint, it will issue a record to that effect in two counterparts and will provide one counterpart to the Consumer.
Termination
29. The Company may, at its discretion and without notice, unilaterally terminate the contract if it finds that the Services are being used in breach of these Terms, Bulgarian law, or generally accepted moral standards.
30. In addition to the cases set out above, the contract between the parties terminates upon cessation of the Company's business or discontinuation of the App.
31. Apart from the cases above, either party may terminate the contract by giving one week's notice in the event of the other party's breach of contractual obligations.
32. If the Company terminates the contract due to the Client's breach, the Company is not obliged to refund any fees paid for Services under the contract.
33. The written form requirement is satisfied by sending an email, clicking an electronic button on a page with content completed or selected by the Client, or ticking a check box on the Website or similar actions, to the extent such statement is recorded technically in a manner allowing reproduction.
34. Upon termination of the contract, the Client has the right, within 30 days from the termination date, to request access to and/or a copy of their Client Data in electronic format. After this period, Effortless Tax may delete the Client Data unless the law requires otherwise.
Intellectual property
35. All intellectual property rights in the materials and resources on the App (including design, text, graphics, logos, images, audio and video materials, computer code, databases, trade marks, domain names) are protected under the Bulgarian Copyright and Neighbouring Rights Act. They belong to the Company or to the person indicated as having granted the Company the right of use and must not be used in violation of applicable law.
36. In case of copying or reproducing information beyond what is permitted, or any other infringement of intellectual property rights in the Company's resources, the Company is entitled to claim compensation for direct and indirect damages in full.
37. Unless expressly agreed otherwise, the Client may not reproduce, modify, delete, publish, distribute or otherwise disseminate the information resources published on the Company's Website.
38. The Company will exercise due care to ensure that the Client has normal access to the Services provided.
39. The Company reserves the right to discontinue access to the Services provided. The Company may, but is not obliged to, delete information resources and materials published on its Website at its discretion.
Limitation of liability
40. If the Company cannot provide a Service within the specified time for reasons attributable to the Company, it will contact the Client for further instructions. In this case, the Client may withdraw from the contract and receive a refund of the amounts paid for the Service together with statutory interest from the date of payment to the Company, or may request performance within a new term.
41. If the contract is terminated early for reasons for which neither party is responsible, the Company is entitled to a portion of the remuneration corresponding to the work performed up to termination and to expenses incurred in connection with the Services.
42. The Services are intended to assist the Client in preparing their annual personal income tax return based on the Client Data provided by the Client. Before filing, the Client must review the return and ensure that the data and circumstances reflected in it are complete, accurate and true and that they comply with the Client's legal obligations. Effortless Tax is not liable for false or incomplete returns submitted.
43. The Client agrees to defend, indemnify and hold harmless Effortless Tax and its employees, representatives, agents, shareholders, partners and clients from and against any claims, liabilities, sanctions, acts of competent authorities, costs and expenses related to Client Data or to the Client's use of the App and Services in breach of these Terms or applicable law.
44. Except as expressly provided otherwise in these Terms, the parties agree that their liability to each other is limited solely to direct damages caused by wilful misconduct or gross negligence. In no event will either party be liable for indirect, incidental or consequential damages, moral or non-pecuniary damages, loss of profits, loss of anticipated savings, or loss of or damage to reputation, whether such damages were reasonably foreseeable or actually foreseen.
45. Each party undertakes, upon becoming aware of a possibility or risk of incurring liability by either party under these Terms, to promptly notify the other party, to cooperate with it, and to take all legally permissible and reasonably expected actions and measures to limit such liability or the risk thereof.
46. Neither party is liable for failure or delay in performing obligations under a contract due to an unforeseeable or unavoidable event of an extraordinary nature (force majeure), including, without limitation, civil unrest, strike, fire, flood, natural disaster, inability to use or degraded quality of electrical or communications networks, signals or routes, legislative or administrative changes, bans or restrictions, etc. A party invoking force majeure must promptly notify the other party of the event and take measures to limit its consequences in relation to the contract.
47. The Client acknowledges that the Services and access to the App are provided "as is", without any express or implied warranties of continuity, accuracy, reliability or fitness for a particular purpose.
Severability
48. If any provision of these Terms is or becomes invalid, this will not affect the validity of the contract as a whole or of other parts thereof. The invalid provision will be replaced by mandatory rules of law or established practice.
Changes to the Terms
49. The Company will notify Clients of any changes to these Terms within 7 days of such changes by email to the address provided by the Client.
50. If the Client does not agree to the changes, the Client may withdraw from the contract without giving reasons and without compensation or penalty. To exercise this right, the Client must notify the Company within one month from receipt of the notice under clause 49.
51. If the Client does not exercise the right to withdraw under these Terms, the changes will be deemed accepted without objection.
Governing law and dispute resolution
52. For all matters not regulated by these Terms, the laws of the Republic of Bulgaria apply.
53. All disputes related to the Services provided by the Company will be settled through negotiations between the parties, and if this proves impossible, will be submitted to the competent Bulgarian courts.