Art 1. General terms & conditions

  1. Accountable undertakes to reimburse the User, after the User pays the tax authorities, for the amount of the fines and/or penalties paid by the User that the User would otherwise not have been required to pay, up to an aggregate maximum (€500 for Bookkeeping, Taxes and the legacy Grow/Pro plans, and €10,000 for Max and the legacy Max plans) per declaration, due to and being the direct consequence of errors attributable to the Accountable App, including calculation errors, incorrectly encoded tax rules, software errors and errors covered under Art. 3.3
  2. The tax declaration guarantee “Guarantee” provided under these Tax Declaration Guarantee General Terms and Conditions for Belgium (“Guarantee Terms”) covers errors or omissions in the tax declaration that result in fines or penalties being imposed to the User by the relevant tax authorities as further described in Article 2.
  3. Without prejudice to the provisions of Article 3 and 4, Accountable will only pay the penalties and/or fines described in Article 1.1 above, if all of the following conditions are met:

    1. The penalty and/or fine is due to (i) an error attributable to the Accountable App as described in Article 1.1, or (ii) an inadvertent clerical error made in good faith by the User when entering objective data in the Accountable App, such as an amount, a date, a VAT rate or VAT amount, or a counterparty, provided that the Accountable App did not display any warning or error regarding the data concerned before the declaration was submitted.

      Point (ii) does not cover data relating to facts within the User’s knowledge, as set out in Article 3.3, in particular the professional or private nature of an expense, the professional share of a mixed-use expense, or the existence and completeness of income. It also does not cover data that the User entered or modified after the Accountable App displayed a warning or error about it, or data relating to a Custom Category as set out in Article 3.7.

      A User acting in good faith is a User who, given the circumstances known to them and the knowledge they have at the time, (a) is convinced of the truthfulness, completeness and consistency of the information provided when using the Accountable App to prepare their tax declaration, and (b) has shown a reasonable level of attention when using the Accountable App and following the instructions provided by Accountable.

    2. The User has notified Accountable within thirty (30) days after the User has received a notice from any tax authority regarding the User’s tax declaration. In addition, the User timely sends Accountable complete documentation of the penalty and/or fine including all correspondence to and from each tax authority, a copy of the User’s tax declaration as filed with each tax authority, proof that the User paid the penalty and/or fine, and any other relevant information Accountable reasonably requests.

    3. The User has taken any action reasonably requested by Accountable or required, including filing an amended tax declaration, if necessary, to limit any further penalties and/or fines from accruing.

    4. The User has complied with all applicable laws and regulations and all Terms & Conditions, including the license restrictions and the User has not intentionally provided any false information in connection with their account registration or tax declaration.

    5. The User has paid the applicable fee, if any, to Accountable for the license of the Accountable App and any applicable services at the time of the initial filing or printing of the User’s tax declaration.

  4. The User will not receive a refund for any fee paid for the use of the Services
  5. The rights and benefits afforded by the Guarantee are personal to the registered User of the Services and are non-transferable and cannot be assigned to any other person or entity.
  6. The Guarantee applies only to registered Users with a valid Enterprise number in Belgium.
  7. Accountable reserves the right to terminate or modify the terms of the Guarantee at any time, at its sole discretion. Accountable will notify the modifications to the Guarantee Terms to the User at least two (2) months before they become applicable. The User will be deemed to have accepted the changes if the User have not notified Accountable of the contrary before the proposed date of applicability of the changes.
  8. Accountable will not be liable for any indirect, consequential, or punitive damages arising from any claim from the User under the Guarantee. The liabilities of Accountable under this Guarantee are the entire obligations and liability, and the sole and exclusive remedy, for any errors or omission in the user tax declaration caused by the Services or by Accountable.
  9. The User agrees to abide by all applicable laws and regulations governing the use of the Guarantee in Belgium.
  10. These Guarantee Terms are governed by the laws of Belgium, and any disputes arising from the use of the Guarantee will be resolved in the courts of Brussels.

Art 2. Types of fines covered by the guarantee

In Belgium, the Guarantee covers the following fines, described in the VAT, Royal Decree no. 44, of July 9, 2012, and none other than: