Terms of Service

• "Service" — The VeroNavi web application that aggregates tax data from the Finnish Tax Administration APIs for use by accounting firms. • "User" — A natural person who has registered for the Service. • "Organization" — An accounting firm or other company that the User has created in the Service. • "Client" — A taxpayer (company or individual) added to the Service by the Organization, whose tax data is viewed through the Service. • "Tax Data" — Data retrieved from the Finnish Tax Administration APIs, such as tax letters, VAT returns, prepayments, and income register filings.

VeroNavi is a SaaS service for accounting firms that: • Aggregates tax data from the Finnish Tax Administration APIs into a single view • Enables monitoring and management of client tax data • Displays letters, deadlines, VAT returns, prepayments, and income register filings • Is a read-only service — the Service never submits data to the Tax Administration or files returns on behalf of the user The Service does not replace professional judgment of an accountant. The User is always responsible for verifying the accuracy of tax data from original sources.

Using the Service requires registration. By registering, you agree to: • Provide accurate information (name, email, organization business ID) • Keep your login credentials confidential and secure • Notify us immediately if you suspect unauthorized use of your account • Use the Service only for your organization's business purposes The User must be at least 18 years old and authorized to represent their organization. The Service Provider has the right to suspend accounts used in violation of these Terms.

The User agrees to: • Comply with all applicable laws and regulations, including tax procedure, data protection legislation, and anti-money laundering legislation • Ensure that Suomi.fi authorizations are valid and appropriate before viewing client tax data • Not share login credentials with other persons • Not use the Service for illegal purposes or in a way that violates third-party rights • Report any security vulnerabilities discovered to the Service Provider without delay • Ensure that other users in the organization comply with these Terms

The Service's source code, user interface, documentation, trademarks, and other content are the property of the Service Provider or its licensors. The User is granted a limited, non-exclusive, non-transferable right to use the Service for the duration of these Terms. The User may not: • Copy, modify, or create derivative works of the Service • Decompile, reverse engineer, or attempt to discover the source code • Sell, license, or rent the Service to third parties • Remove or obscure copyright or ownership notices

The Service Provider processes personal data in accordance with the Privacy Policy. Between the Organization and the Service Provider: • The Organization acts as data controller for its clients' tax data • The Service Provider acts as data processor on behalf of the Organization • Processing is governed by a GDPR Article 28 Data Processing Agreement The Service Provider commits to: • Processing data only per the Organization's instructions and service agreement • Implementing appropriate technical and organizational safeguards • Notifying of data breaches within 72 hours • Assisting the Organization in fulfilling data subject rights • Deleting or returning data upon termination of the service agreement

We aim to provide the Service with maximum uptime. However, we do not guarantee uninterrupted service. The Service may be temporarily unavailable due to: • Planned maintenance (advance notice provided) • Tax Administration API outages (the test environment is available only on weekdays 8:00–16:00) • Force majeure situations The Service Provider is not responsible for third-party (Tax Administration, Suomi.fi) service disruptions or resulting delays in data availability.

The Service is provided "as is". To the maximum extent permitted by applicable law: • The Service Provider does not guarantee the accuracy, timeliness, or completeness of data retrieved from the Tax Administration. The User should always verify data from original sources. • The Service Provider's total liability is limited to fees paid by the User in the preceding 12 months. • The Service Provider is not liable for indirect damages, including lost revenue, data loss, or business interruption. • The limitation of liability does not apply to damages caused by intent or gross negligence. The User is responsible for ensuring they have appropriate authorizations to view their clients' tax data.

Service pricing is determined by the current price list. Changes to pricing will be communicated at least 30 days in advance. • Billing period is monthly, unless otherwise agreed • Payments are charged in advance at the beginning of each billing period • Prices are exclusive of VAT, which is added at the applicable rate • Unpaid invoices: The Service Provider has the right to restrict access if invoices are unpaid more than 30 days past due [PLACEHOLDER: Detailed pricing will be published before commercial launch.]

The User can cancel their account at any time through the service settings or by emailing janne@iotera.fi. The Service Provider may terminate or suspend an account: • If the User materially breaches these Terms • If the User's payments are more than 60 days overdue • If the Service is discontinued entirely (at least 90 days' notice) After termination: • The User can request a data export within 30 days • Tax data is deleted within 90 days, unless statutory retention obligations require longer storage • Audit logs are retained for 10 years per statutory requirements

These Terms are governed by Finnish law. Disputes arising from these Terms shall primarily be resolved through negotiation. If negotiation is not possible, the dispute shall be resolved in the Pirkanmaa District Court. In consumer disputes, the User has the right to refer the matter to the Consumer Disputes Board (www.kuluttajariita.fi).

The Service Provider may modify these Terms. Users will be notified of material changes via email or through the service at least 30 days before the changes take effect. If the User does not accept the modified Terms, they can cancel their account before the changes take effect. Continued use of the Service after the changes take effect constitutes acceptance of the modified Terms.

Iotera Oy Business ID: 3454475-1 Email: janne@iotera.fi Address: Tanhuankatu 63b, 33560 Tampere, Finland