1. Purpose

Filed exists to help honest, self-employed people manage their tax obligations. This policy protects the integrity of the platform, other users, and Irish Revenue.

2. Permitted Uses

Filed may be used only for:

• Tracking your own legitimate business income as a self-employed person in Ireland
• Recording your own legitimate business expenses
• Estimating your personal income tax, USC, and PRSI liability
• Managing your own VAT records where applicable
• Preparing your own annual tax return on ROS
• Accessing the accountant filing service for your own tax affairs

3. Prohibited Uses

3.1 Financial Misconduct

You must not use Filed to:

• Record false or fictitious income entries with the intent to understate your income
• Record false, inflated, or fabricated expenses to reduce your tax liability
• Claim expenses not genuinely incurred wholly and exclusively for business purposes
• Conceal income from Revenue
• Facilitate or assist another person's tax evasion
• Process financial data for a person other than yourself without their authorisation

3.2 Unauthorised Access

• Attempting to access another user's account or data
• Sharing your login credentials with another person
• Using automated tools, bots, or scripts to access the service
• Attempting to bypass authentication or security controls
• Probing or scanning the system without written authorisation from Filed

3.3 Misuse of the Platform

• Reverse engineering, decompiling, or disassembling any part of the app
• Copying, reproducing, or distributing Filed's software, design, or content
• Using the service in any way that could damage or impair the platform
• Uploading malicious code, viruses, or harmful content
• Scraping or extracting data using automated means

3.4 Illegal Activity

• Using Filed in connection with any unlawful activity
• Processing data related to illegal income sources
• Violating any applicable Irish or EU law or regulation

3.5 Misrepresentation

• Impersonating another person or entity
• Providing false information during registration or use
• Misrepresenting your trade, business structure, or VAT status

4. Receipt and Document Uploads

When you upload receipts, you confirm that:

• The documents are genuine and relate to legitimate business expenses
• You have the right to upload and store the documents
• The documents do not contain malicious content
• You are not uploading documents on behalf of another person without authorisation

5. Accountant Filing Service

If you use the filing add-on, you additionally confirm that:

• All financial data you have provided is accurate and complete to the best of your knowledge
• You have not omitted any income or artificially inflated any expenses
• You authorise the partner accountant to file on your behalf based on your Filed data
• Filing a false or misleading tax return is a criminal offence

6. Reporting Misuse

If you become aware of misuse, please report it to legal@filed.ie. We take all reports seriously and will investigate promptly.

7. Consequences of Breach

Breach of this policy may result in:

• Immediate suspension or permanent termination of your account without refund
• Removal of your data from the platform
• Reporting to An Garda Síochána or Revenue Commissioners where legally required
• Civil action by Filed to recover any losses caused by your breach

8. Monitoring

We may monitor use of Filed to detect violations, ensure security, and comply with our legal obligations. Such monitoring is carried out in accordance with our Privacy Policy.

9. Contact

Email: legal@filed.ie
Website: filed.ie