1. About Filed

Filed is a financial tracking and tax estimation tool for self-employed sole traders in Ireland. The service is provided through our app and website at filed.ie.

Filed is a financial tracking tool, not a registered accountancy practice, tax agent, or financial adviser. Nothing in Filed constitutes professional tax advice.

2. Who Can Use Filed

You may use Filed if you:

• Are aged 18 or over
• Are based in the Republic of Ireland
• Are self-employed as a sole trader or director of a limited company
• Provide accurate information during registration
• Use the service only for lawful purposes

Filed is not suitable for PAYE employees, partnerships, or businesses outside the Republic of Ireland.

3. Your Account

3.1 Registration

You must provide a valid email address and create a secure password. You are responsible for keeping your login credentials confidential and for all activity on your account.

3.2 Accurate Information

The accuracy of your tax estimates depends entirely on the accuracy of the data you enter. You are responsible for ensuring all information you provide is correct and complete.

3.3 Account Security

If you suspect unauthorised access, contact us immediately at legal@filed.ie. Do not share your password with anyone — we will never ask for it.

4. The Service

4.1 What Filed Does

• Tracks income and expenses you enter
• Calculates estimated income tax, USC, and PRSI based on Irish tax rules
• Tracks RCT deductions for subcontractors
• Provides a guided walkthrough of the ROS Form 11 filing process
• Generates a year-end tax summary report
• Scans receipt photographs to extract data (Pro tier)

4.2 What Filed Does Not Do

• File your tax return on your behalf
• Provide personalised tax advice
• Guarantee the accuracy of tax calculations for your specific circumstances
• Replace a qualified accountant or tax agent for complex situations
• Communicate with Revenue on your behalf

4.3 Important Disclaimer on Tax Estimates

5. Subscription and Payment

5.1 Free Tier

The free tier includes income and expense tracking, tax estimate dashboard, and basic reminders. No payment required.

5.2 Pro Tier

Pro tier is available at the prices displayed in the app at the time of purchase. Prices are in Euro and include VAT where applicable.

5.3 Billing

Pro subscriptions are billed monthly or annually in advance. Payments are processed by Stripe. By subscribing, you authorise us to charge your payment method on a recurring basis until you cancel.

5.4 Cancellation

You may cancel at any time through Settings → Subscription. Cancellation takes effect at the end of the current billing period. We do not provide refunds for partial billing periods.

5.5 Price Changes

We will give at least 30 days' notice of any price increases by email and in-app notification.

5.6 Accountant Filing Service

The optional accountant filing service is provided by an independent accountancy practice, not by Filed directly. Filed acts as an introducer only.

6. Acceptable Use

You agree not to:

• Enter false or misleading financial information
• Use Filed to facilitate tax evasion or any illegal activity
• Attempt to access another user's account or data
• Reverse engineer, decompile, or copy any part of Filed
• Use automated tools to scrape or extract data from Filed
• Share your account with other people
• Use Filed on behalf of another person without their explicit authorisation

7. Intellectual Property

All content, design, code, and functionality of Filed is owned by or licensed to Filed and is protected by Irish and EU intellectual property laws.

Your data remains yours. You grant us a limited licence to process your data solely for the purpose of providing the Filed service.

8. Limitation of Liability

8.1 No Professional Advice

Filed provides a technology tool, not professional tax, legal, or financial advice. We are not liable for any loss arising from reliance on tax estimates or other information in the app.

8.2 Service Availability

We aim to provide a reliable service but do not guarantee 100% uptime. We are not liable for losses arising from service outages, data delays, or technical errors.

8.3 Cap on Liability

To the maximum extent permitted by Irish law, our total liability to you for any claim shall not exceed the total amount you paid to Filed in the 12 months preceding the claim.

8.4 Consumer Rights

Nothing in these terms limits your rights under Irish consumer protection law, including the Consumer Rights Act 2022, where these rights cannot legally be excluded.

9. Data Protection

We process your personal data in accordance with our Privacy Policy, available at filed.ie/privacy.

10. Termination

10.1 By You

You may close your account at any time through Settings → Account → Delete Account. We will retain financial data for 7 years as required by Revenue rules.

10.2 By Us

We may suspend or terminate your account if you breach these terms or use the service fraudulently. We will give reasonable notice except where immediate termination is required to protect other users.

11. Changes to These Terms

For significant changes, we will provide at least 30 days' notice via email and in-app notification. Continued use after the notice period constitutes acceptance. Current version always at filed.ie/terms.

12. Governing Law and Disputes

These Terms are governed by the laws of the Republic of Ireland. Any disputes shall be subject to the exclusive jurisdiction of the Irish courts.

If we cannot resolve a complaint directly, you may refer the matter to the Competition and Consumer Protection Commission (CCPC) at ccpc.ie.

13. Contact

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