Terms and Conditions

1.1 Acceptance. By creating an account, the user accepts these Terms, which are made available to the user before acceptance and which the user can read, save and print. If the user does not agree with them, the user should not create an account or use the FIZ web app or mobile apps. Anyone who only visits the FIZ website or uses the FIZ AI advisor without having an account must comply with sections 2.1, 6.3 and 7.4. Section 3.4 applies to the answers they receive from the assistant. Anyone who creates or uses the account on behalf of a company or another person declares that they have the authority to bind that company or person to these Terms.

1.2 Definitions. In these Terms, the following words, whether or not written with a capital letter, have this meaning, unless the context clearly indicates otherwise:

• FIZ: FIZ PT, Unipessoal Lda, which provides the service. Where these Terms refer to FIZ as a product, for example “the FIZ apps” or “an account on FIZ”, they mean the Platform.
• Platform: the app.fiz.co web app, the FIZ mobile apps, the FIZ website and the FIZ AI advisor at af.fiz.co.
• User: the individual or legal entity (for example, a self-employed person or a company) that holds the account on FIZ. Authorised users do not hold the account; the Privacy Policy uses the word “user” in a wider sense.
• Authorised user: a person to whom the user gives access to their account, such as a team member or their accountant.
• Sign‑up: the creation of an account on FIZ by the user.
• Date of entry into force of this version: the date from which this version of these Terms applies to the user, as defined in section 1.3.
• Consumer: an individual who uses the Platform for purposes outside their trade, business or profession. For example, someone who uses FIZ only for their IRS (Portuguese personal income tax) declaration on income that does not come from their own business activity. A self-employed person who uses FIZ for their business is, as a rule, not a consumer.
• Plan: the set of features that the user chooses. There are free plans and paid plans. What each plan includes, its price and its conditions are shown in the plan description, which the user sees on the website or on the Platform before subscribing and paying: plans for self-employed people and plans for companies. In these Terms, this description is referred to as the “pricing page”.
• AT: the Autoridade Tributária e Aduaneira, the Portuguese Tax and Customs Authority, and, in the Autonomous Regions of the Azores and Madeira, the regional services that exercise the same powers.
• Seg. Social: Segurança Social, the Portuguese social security system, including the Instituto da Segurança Social, I.P., the social security institutes of the Autonomous Regions of the Azores and Madeira and the Segurança Social Direta portal (“Seg. Social Direta”).
• Declaration: a declaration to be filed, or already filed, with the AT or Seg. Social, such as the periodic IVA declaration or the quarterly income declaration of a self-employed person.
• Replacement declaration: a declaration that corrects a declaration already filed.
• Covered declaration: a declaration to which the Tax Shield applies, as defined in section 10.3. It includes a “declaration confirmed on time”, also defined in that section.
• Contribution base (base de incidência contributiva): the amount on which Seg. Social calculates a self-employed person’s contributions.
• Fine (coima): the sum of money that the AT or Seg. Social imposes on someone who commits an offence, for example for filing a declaration with wrong figures.
• Costs (custas): the costs of the administrative offence proceedings charged together with the fine, where there are such proceedings, by the AT, by Seg. Social or, on appeal, by the court.
• Access codes: the data used to sign in to the Portal das Finanças or Seg. Social Direta, or to access their services.
• Tax Shield (Escudo Fiscal): FIZ’s liability for errors that it makes itself in covered declarations, governed by section 10.
• User data: the documents, invoices, data and choices that the user or authorised users enter, import or upload to the Platform.
• Days: consecutive calendar days, unless these Terms say “working days”, which are Monday to Friday, excluding national public holidays. If the last day of a time limit falls on a Saturday, Sunday or national public holiday, the time limit ends on the next working day.
• Terminate the contract: to end the contract at the initiative of one of the parties, in the cases provided for in these Terms or by law.
• Lapse (caducidade): the loss of a right because it was not exercised within the time limit.
• Wilful misconduct or gross negligence (dolo ou culpa grave): there is wilful misconduct where someone breaches an obligation intentionally and knowingly, whether they intend to cause the harm or merely accept that it may happen. There is gross negligence where someone acts with a gross lack of care that only a particularly careless person would show. These expressions have the meaning given to them by law.
• Contractual and non‑contractual liability: contractual liability is the obligation to pay compensation for failing to perform these Terms, or for performing them defectively. Non‑contractual liability is the obligation to pay compensation for loss caused outside the contract, for example by unlawfully infringing another person’s right (Article 483 of the Civil Code).
• Processor (subcontratante): a person or organisation that processes personal data on behalf of another and on that other’s instructions (Article 4 GDPR).
• Subrogation: the transfer to FIZ of the user’s rights against a third party who caused the loss, to the extent of what FIZ has paid the user; FIZ can then claim that amount from the third party.

1.3 Version and entry into force. This is the version of 5 October 2026. The date of entry into force of this version, that is, the date from which this version applies to the user, is as follows:

• (a) for anyone who creates an account on or after 5 October 2026, it is the date on which they create the account;
• (b) for anyone who already has an account on that date, it is the date stated in the notice that FIZ sends them under section 1.4. Until that date, the version of 9 September 2025 continues to apply to them. During that period, FIZ also fulfils the obligations that it assumes in sections 4.5 and 8.6 towards anyone who already has an account. FIZ also applies the rule in section 10.16 to them: in each case, the version of section 10 that gives them the higher amount applies.

1.4 Changes to these Terms. FIZ may change these Terms for a valid reason. Examples are: a change in the law or in decisions of the authorities; the introduction, change or withdrawal of features or plans; security reasons; and the correction of errors or unclear wording. FIZ notifies the user by email and on the Platform at least 30 days before the change takes effect. In the notice, FIZ states what is changing, the date on which the change takes effect and the rights that this section 1.4 gives the user, including, for consumers, the right to terminate the contract. FIZ may apply a change sooner if it only benefits the user or if the law requires it.

The rules of this section 1.4 also apply to a change to the Platform or to the features of a plan, free or paid, even if the wording of these Terms does not change. This applies where that change adversely affects the user’s access to or use of the service, unless the change is necessary to keep the service in conformity. Price changes are governed by section 5.9, and the end of a paid plan or of the service by section 4.6. Changes to the Tax Shield never reduce the Tax Shield for declarations already submitted or, for declarations confirmed on time, already confirmed, as set out in section 10.2.

If the user does not delete the account, the new version applies to the user from the date on which the change takes effect, without prejudice to the following rights. If the user does not agree with the change, the user may:

• (a) cancel the subscription or delete the account, without any penalty, before the change takes effect; and
• (b) if they are a consumer, terminate the contract free of charge and receive any refund due, in the cases and within the time limits provided for by law.

1.5 Where to find these Terms. The current version is always available at fiz.co/en/docs/terms, where the user can read, save and print it. FIZ also keeps the previous version, of 9 September 2025 available for as long as it applies to any user under sections 1.3 and 10.16. The user can read, save and print it. FIZ sends other earlier versions to anyone who asks for them. These Terms exist in several languages. In the event of any discrepancy, the Portuguese version prevails, unless the user is a consumer and the version in the language in which the contract was concluded is more favourable to them.

1.6 New features. New features and tools of the Platform are subject to these Terms.

1.7 User content. FIZ does not check in advance the content that users enter or upload to the Platform and is not liable for it, as provided by law. FIZ may, however, review, remove or restrict access to content that breaches the law, regulatory obligations or these Terms, and report such cases to the competent authorities. FIZ reviews these cases individually and, if it uses automated means to detect them or to support the decision, says so when it communicates the decision.

If FIZ takes such a decision, it informs the user of the decision, the facts and the reasons no later than when the decision takes effect, unless the law prevents this. The user may challenge it with FIZ or through the means set out in sections 9.2 to 9.6.

1.8 Illegal content and point of contact. Anyone who considers content on the Platform to be illegal may report it to FIZ by email to [email protected] or through the support chat on the Platform. The report must state where the content is and why the person making it considers the content illegal. It must also state that person’s name and email address, except where the law does not require this, and declare that the report is made in good faith. FIZ confirms receipt without delay, handles the report diligently and objectively and informs the person who made the report of the decision it takes and of the means to challenge it.

The address [email protected] is FIZ’s point of contact for the authorities and for users under Regulation (EU) 2022/2065 (Digital Services Act). Users may also use the support chat on the Platform. Both can be used in Portuguese or English.

1.9 How the contract is concluded. By creating a FIZ account, the user accepts these Terms and enters into the contract with FIZ.

To subscribe to a paid plan, the user chooses the plan and the payment method on the Platform. Before confirming payment, the user sees the plan, the total price to pay, the billing frequency, whether the subscription renews automatically and how to cancel it. The user can also correct the details entered or decide not to go ahead.

The subscription is complete when payment is confirmed.

These Terms are available in Portuguese, English, Spanish, French, Russian and Ukrainian, and the contract can be concluded in any of those languages. FIZ keeps a record of the acceptance of these Terms, and the user can view, save and print the version that applies to them, under section 1.5.

For consumers, the statutory rules on confirmation of the contract on a durable medium also apply (Article 6 of Decree‑Law No 24/2014).

2.1 Minimum age. Only people aged 18 or over may create an account or use the FIZ AI advisor at af.fiz.co.

2.2 Account details. To create an account, the user provides their full name, a valid email address and any other information that FIZ reasonably requests, and must keep these details up to date.

2.3 Access to the account. The account is accessed with a code sent to the user’s email address or with another sign‑in method that the Platform offers, such as an external account. That account is governed by the terms and privacy policy of its provider, which the user accepts with it. Access is personal: the user may not share their sign‑in methods and must protect their email account and any other accounts that they use to sign in. To give other people access, the user uses the authorised users feature provided for in section 2.4.

The user is responsible for activity carried out under their account by the user themselves and by authorised users. The user is also responsible for the activity of anyone who obtained access because the user shared it or did not take due care. The user is not responsible for activity resulting from causes attributable to FIZ. FIZ is not liable for loss resulting from unauthorised access to or misuse of the account that is not attributable to FIZ. This is the case, for example, where the user has shared access or has not protected their email account or the other accounts that they use to sign in.

If the user suspects unauthorised access, they must tell FIZ as soon as possible, through the support chat on the Platform or by email to [email protected].

2.4 Authorised users. The user may give authorised users, such as team members or their accountant, access to their account. The user does so in line with the subscribed plan and the permissions that the user chooses. What authorised users do in the account, including entering data and confirming declarations, is activity carried out under the account. It counts as done by the user for the purposes of these Terms, including sections 2.3, 10 and 11, except as provided in section 10.3 for declarations confirmed by a certified accountant. The user must ensure that authorised users are aged 18 or over and comply with these Terms, in particular sections 2.3, 6.3 and 7.4.

2.5 Connection to the AT and Seg. Social. FIZ’s use of access codes is subject to the following rules:

• User’s codes: to import data and submit declarations, the user may give FIZ their access codes for the Portal das Finanças and Seg. Social Direta. By doing so, the user authorises FIZ to use them in the user’s name and on the user’s behalf, solely to provide the services that the user activates on the Platform. Those services include: importing invoices and other data; reporting to the AT the document series, invoices and other documents issued on the Platform; creating a sub‑user with the appropriate permissions on the Portal das Finanças where necessary; and submitting the declarations that the user confirms.

  If the user is an employer, those services also include reporting to Seg. Social, after confirmation on the Platform, the hiring of employees, changes to and termination of their contracts, and their remuneration.

• Another person’s codes: the user may provide another person’s access codes, such as their spouse’s for a joint IRS declaration. The user may do so only with that person’s authorisation and, by providing them, declares that they have it. FIZ uses those codes solely to import that person’s data and to submit their own or joint declarations that the user confirms on the Platform. The rules of this section 2.5 also apply to those codes.
• Confirmation of declarations: FIZ submits a declaration only after it has been confirmed on the Platform by the user or by an authorised user with permission to do so.
• Accountant’s codes: where the law so requires, the periodic IVA declaration and the recapitulative declaration are submitted with the access codes of the certified accountant (contabilista certificado). The law requires this, for example, for companies and for self-employed people with organised accounts (contabilidade organizada). In that case, it is the accountant who provides those codes and who confirms the declaration on the Platform. By providing them, the accountant authorises FIZ to use them solely to submit the declarations that the accountant personally confirms.
• Withdrawing authorisation: the person to whom the access codes belong, such as the spouse or the accountant, may also withdraw their authorisation at any time by email to [email protected]. If they have access to the Platform, they may also use the support chat. FIZ then stops using those codes and deletes them from the Platform.
• Ending the connections: the user may end these connections at any time. FIZ then stops using those access codes and any sub‑user that it has created, and deletes those codes from the Platform. The user can remove that sub‑user on the Portal das Finanças itself. Declarations already submitted to the AT or Seg. Social remain there unchanged.

2.6 Accuracy of data. The user is responsible for the accuracy, lawfulness and completeness of the data that they provide, enter or change on the Platform. This does not affect section 10.5 or FIZ’s liability for errors that it makes itself when importing or processing that data.

3.1 Access to data. The user can access and manage their data through the Platform.

3.2 External links and liability. FIZ is not responsible for the content of third-party websites accessible through external links. FIZ’s liability for loss resulting from use of the Platform or reliance on its content is governed by law, within the limits set out in section 12. This is without prejudice to sections 10 and 11.

3.3 Suspension of access. FIZ may temporarily suspend access for maintenance, updates, security, legal compliance or other technical reasons. It does so for no longer than strictly necessary and, whenever possible, with prior notice on the Platform. FIZ may also suspend or cancel access in the cases set out in section 4 or where the law requires it. Suspension or cancellation of access does not affect:

• (a) the Tax Shield;
• (b) the right to submit by email the requests provided for in section 10, the claims provided for in section 9.3 and the complaints provided for in section 13.1;
• (c) the right to receive, on request, by email and free of charge, the invoices, the SAF‑T file and the other data provided for in section 4.5.

3.4 Information and AI assistant. Help texts and the answers given by the Platform’s artificial intelligence (AI) assistants, including the FIZ AI advisor at af.fiz.co, are general information. AI answers are generated automatically and may contain errors. They are not a substitute for advice from a certified accountant or another professional, and the user should check them before making decisions based on them. This section 3.4 does not affect the Tax Shield (section 10) or FIZ’s liability under the law, within the limits set out in section 12. Customer support replies prepared by AI are labelled as such.

The plan may state limits on the use of the AI assistants. To protect the Platform and other users, FIZ may also temporarily limit automated or abusive use of the AI, for example bulk requests sent by programs. In that case, FIZ informs the user and states the reason.

4.1 Cancelling the subscription. The user may cancel a paid plan subscription at any time on the Platform. Cancellation stops the next renewal, and the paid plan continues until the end of the period already paid for. After that, the paid features are no longer available.

4.2 Deleting the account. The user can delete the account through the Platform. After deletion, FIZ deletes or anonymises the account data within the periods stated in the Privacy Policy. This does not apply to data that FIZ must keep under a legal obligation or for the purposes stated there. Deletion cannot be undone. So, before deleting the account, the user should export the invoices and other documents that they need. The law requires anyone who issues invoices to keep them, as a rule, for 10 years, and that obligation continues after the account is deleted. Invoices already reported to, and declarations already submitted to, the AT or Seg. Social remain there unchanged.

4.3 Suspension or cancellation by FIZ. FIZ may suspend or cancel access to the account if the user seriously or repeatedly breaches these Terms or the law. FIZ may also do so in the event of abusive conduct, such as fraud, issuing false documents or attacking the Platform. The same applies if the account was created by someone under 18, under section 2.1 and the Privacy Policy.

Except in urgent cases, such as a risk to the security of the Platform or of third parties, or where the law prevents it, FIZ notifies the user in advance. Where the situation can be remedied, FIZ gives the user a reasonable period to remedy it. In any case, FIZ informs the user of the decision and the reasons for it.

If FIZ cancels access because the account was created by someone under 18, it refunds the part of the price for the period paid for but not used. This is without prejudice to any other rights that the law confers. In the other cases of cancellation under this section 4.3, refunds are governed by point (e) of section 5.7.

4.4 Refunds and effects of the end of the contract. Cancelling the subscription or deleting the account does not entitle the user to a refund of amounts paid in advance, except in the cases set out in section 5.7. After the contract ends, the Tax Shield continues under section 10.7. The other rules of section 10, section 4.5 and sections 8, 9, 11, 12 and 13 also continue to apply.

4.5 Exporting data and switching provider. The following rules apply to exporting data and switching provider:

• Export on the Platform: the user can export invoices, including the SAF‑T file, at any time and free of charge. The user can also export the other documents and data for which the Platform offers export, in the formats shown there. FIZ keeps on the Platform an up‑to‑date list of the data that can be exported and of the formats and standards in which it is available.
• Delivery on request: at the user’s request, FIZ also provides, free of charge, all other data that the user or authorised users have entered or uploaded to the Platform. The request is made through the support chat on the Platform or by email. FIZ provides it in a structured, commonly used and machine-readable format.
• Data covered: at least the following can be exported or provided: documents issued, imported or uploaded; client and supplier data; expenses; imported bank transactions; and the history of declarations submitted through the Platform. The only exclusions are access codes, for security reasons, and technical and security logs relating to the internal operation of the Platform.
• Switching provider: if the user wishes to switch to another provider’s service, or to their own systems, they can request this from FIZ. The request is made through the support chat on the Platform or by email. This switch of provider is governed by Regulation (EU) 2023/2854 (Data Act). The switch starts on the date that the user indicates, which cannot be more than 2 months after the request. The switch lasts up to 30 days. The switch of provider, including the assistance given during the switch, is free of charge for the user.

  The user may ask, once, for the 30‑day switching period to be extended for as long as the user considers appropriate. During the switch, FIZ gives reasonable assistance to the user and to the provider that the user designates, and continues to provide the service. FIZ also maintains a high level of data security, including while the data is being transferred and while it remains available for export. In addition, FIZ informs the user of known risks to the continuity of the service. The contract ends when the switch is complete, and FIZ confirms this to the user by email.

• End of the contract: the contract may also end for a reason other than the user deleting the account themselves, including on the deletion of an inactive account under section 4.7, in the cases in sections 4.3 and 4.6 and on switching provider. In that case, FIZ keeps the data available for export, or sends it to the user on request, for 30 days. If the user asks in writing for more time before that period ends, FIZ extends it to the date that the user indicates and confirms that date in writing. Only then does FIZ delete the data, under section 4.2, unless the law prevents this.

4.6 End of a plan or of the service. If FIZ discontinues a paid plan to which the user has subscribed, or stops providing the service, it notifies the user by email and on the Platform. It does so at least 30 days in advance. In that case, FIZ refunds the part of the price for the period paid for but not used and allows the user to export their data under section 4.5. The Tax Shield continues under section 10.7.

4.7 Inactive accounts. If an account has had no sign‑in and no active paid subscription for 24 consecutive months, FIZ may delete it. Before doing so, FIZ warns the account holder by email twice: first at least 30 days before the deletion, and again at least 7 days before. Each warning states the deletion date and reminds the holder that they can export their invoices, including the SAF‑T file, under section 4.5, and that the law requires invoices to be kept, as a rule, for 10 years. If the holder signs in before that date, the account is not deleted. The deletion closes the account and ends the contract; the “End of the contract” rule in section 4.5 then applies, and the data is deleted only at the end of that period, under section 4.2.

5.1 Free plans. FIZ may offer free plans. What each one includes is shown on the pricing page. FIZ may change or end them under section 1.4.

5.2 Paid plans. Advanced features and services are available on paid plans for self-employed people and for companies. The price, the billing frequency and what each plan includes are shown on the pricing page and presented to the user before subscribing and paying.

5.3 Free trial. Some paid plans can be tried free of charge for the period shown on the Platform. The trial period does not commit the user to any payment. At the end of that period, the paid features remain available only if the user subscribes to a paid plan.

5.4 Payment and invoices. Payments are made in advance for each period shown on the pricing page, for example monthly or annually, using the payment methods available on the Platform. FIZ issues an invoice for each payment, in electronic format. By subscribing, the user agrees to receive invoices in that format. If FIZ charges by mistake an amount that is not due, it corrects the error and refunds the amount overcharged within 14 days of confirming the error.

5.5 Automatic renewal. If, when subscribing or later, the user has authorised recurring payments on the chosen payment method, the subscription renews automatically at the end of each period for an equal period. At each renewal, the price in force on the renewal date, set under section 5.9, is charged to that payment method. Renewal continues until the user cancels the subscription under section 4.1. Before payment, the Platform shows whether the subscription renews automatically. In other cases, the subscription continues only if the user pays for the next period.

5.6 Changing plan. Upgrading to a higher plan takes effect immediately and starts a new billing period: FIZ charges the price of the new plan, less the value of the days already paid for and not used on the previous plan. Downgrading to a lower plan takes effect at the end of the period already paid for.

5.7 Refunds. Payments are non‑refundable, including for partial months or unused time, except:

• (a) when the right of withdrawal under section 5.8 is exercised;
• (b) in the cases set out in section 1.4;
• (c) where the law gives the user the right to a refund, for example because the service does not conform to the contract or because FIZ has failed to perform;
• (d) where FIZ cancels access because the account was created by someone under 18, under section 4.3;
• (e) where FIZ cancels access under section 4.3 for another reason. In that case, FIZ refunds the part of the price for the period paid for but not used, less the amount of the loss that FIZ proves it has suffered as a result of the user’s conduct;
• (f) in the cases set out in section 4.6 and point (d) of section 8.6.

5.8 Consumer’s right of withdrawal. If the user is a consumer, the user may withdraw, without giving any reason, from the contract concluded on creating the account and from the subscription contract. The user may do so within 14 days of the conclusion of each. To do so, the user sends FIZ a clear statement, for example through the support chat on the Platform or by email to [email protected]. It is enough to send the statement before the 14‑day period ends. FIZ confirms receipt of the withdrawal statement to the user by email without delay, stating the date and time at which FIZ received it.

FIZ refunds the payments received within 14 days of receiving the statement, using the same payment method, unless the consumer expressly agrees to another method. The refund is free of charge for the consumer. The consumer may have expressly asked for the service to start during the withdrawal period. In that case, FIZ deducts from the refund an amount proportionate to the service provided up to the date on which the consumer gave notice of withdrawal.

If the consumer withdraws from the contract concluded on creating the account, the account is closed and the consumer is also deemed to have withdrawn from the subscription contract. The data remains available for export under section 4.5. To withdraw from the contract, the consumer may use the following model form, provided for in Decree‑Law No 24/2014 of 14 February, but is not required to do so:

• To: FIZ PT, Unipessoal Lda, Rua do Cais do Tojo, 24, 2.º, 1200‑082 Lisboa, [email protected]
• I hereby give notice that I withdraw from my contract for the provision of the following service: … (state the plan or the account)
• Ordered on: … (date)
• Name of consumer: …
• Address of consumer: …
• Signature of consumer (only if this form is notified on paper): …
• Date: …

5.9 Price changes. FIZ may change the prices of paid plans for a valid reason. Examples are: changes in the cost of providing the service; inflation; tax or legal changes; and changes to the plan’s features. FIZ notifies the user at least 30 days in advance, on the Platform and by email, stating the new price and the date from which it applies. The new price applies only from the first renewal after that notice period. If the user does not agree, they may cancel the subscription before that renewal, without any penalty, and keep the plan at the previous price until the end of the period already paid for.

5.10 Non-payment and new subscription. If the payment for a renewal fails or is not made, the subscription does not renew and the paid features become unavailable.

After the subscription ends, whether through cancellation or non‑payment, the user can subscribe again. The new subscription is made on the plans, prices and conditions in force on that date, which may differ from the previous ones and which the Platform shows before subscribing and paying. The notice provided for in section 5.9 applies only to the renewal of an ongoing subscription.

5.11 Discounts and free months. FIZ may offer temporary discounts and free months, for example to users who refer new users. The terms of each offer are shown on the website or on the Platform before the user accepts it, and FIZ honours them. They state, for example, who can use the offer, the deadline for claiming it and how long it lasts. When the discount or the free months end, the normal price of the plan stated in those terms applies. This move to the normal price does not require the notice provided for in section 5.9. FIZ may also run a partner programme. Its terms are published in a separate document when the programme becomes available.

6.1 FIZ’s rights. All rights in the Platform, other than rights in user data, belong to FIZ or to its licensors. Those rights cover the software, trade marks, logos and content.

6.2 Licence to use. For as long as the contract lasts, FIZ grants the user and authorised users the right to use the Platform in accordance with these Terms and the subscribed plan. That right is non‑exclusive and non‑transferable.

6.3 Copying and reverse engineering. Without FIZ’s express permission, it is prohibited to copy, reproduce, distribute or commercially exploit any part of the Platform beyond what these Terms allow, or to reverse engineer the Platform. This prohibition does not apply where the law permits it.

6.4 User data. User data continues to belong to the user. FIZ may store, process and use it, under section 8, only to:

• (a) provide the service;
• (b) give technical support;
• (c) keep the Platform secure;
• (d) comply with legal obligations;
• (e) pursue the other purposes stated in the Privacy Policy.

7.1 How the Platform is provided. FIZ provides the service with due care and is responsible for its conformity as provided by law. If the user is a consumer, this includes Decree‑Law No 84/2021 of 18 October. Beyond those obligations, the Tax Shield provided for in section 10 and the other obligations that FIZ takes on in these Terms, FIZ gives no other warranties about the Platform. The technical requirements for using the Platform, such as the supported browsers and mobile operating system versions, are shown on the Platform and in the app stores.

7.2 Support. Technical support is provided only through the support chat on the Platform and by email to [email protected]. If the user has overdue payments, FIZ may suspend technical support until they are paid. This suspension does not cover the requests provided for in sections 4.5 and 10, complaints or requests relating to personal data, which FIZ receives and handles in all cases.

7.3 Service providers. FIZ uses external service providers for technology, hosting, payments, email and artificial intelligence, listed by category in section 9.2 of the Privacy Policy. FIZ is liable to the user for the acts that those providers carry out on its behalf as if they were its own acts.

7.4 Prohibited uses. It is prohibited to:

• (a) interfere with or disrupt the Platform, or gain unauthorised access to it or to other users’ accounts;
• (b) transmit malware or spam through the Platform, or collect data from the Platform with automated programs (scraping). This prohibition does not cover the interfaces that FIZ provides for that purpose, such as the API and the connections to AI assistants;
• (c) use the Platform for unlawful purposes, such as issuing false documents.

7.5 Errors and interruptions. FIZ does not guarantee that the Platform will always be free of errors, interruptions or vulnerabilities, or that it has features beyond those described on the Platform and in these Terms. Temporary interruptions may occur for technical reasons, because of updates or because of failures of external services, such as the AT and Seg. Social portals. FIZ tries to keep them to a minimum and, whenever possible, notifies the user in advance, under section 3.3. Nothing in this section 7.5 excludes or limits:

• (a) the Tax Shield provided for in section 10;
• (b) FIZ’s liability under the law, within the limits set out in section 12;
• (c) the rights that mandatory law gives the user.

7.6 Invalid clauses. If any clause of these Terms, or part of one, is invalid, the remaining clauses stay in force. The invalid part is replaced by the statutory rules that govern the matter.

7.7 Third-party services connected by the user. Some services work through third parties that the user chooses to connect to FIZ, such as the bank and the account information service provider that gives access to the transactions, the payment providers through which the user is paid by their clients, their online shop or a third-party AI assistant. These services are governed by their providers’ terms, with whom the user contracts directly. FIZ is not responsible for how these services work or for what their providers do with the data. It is, however, responsible for the connection to those services on the Platform, for its own processing of the data it receives from them and for its own service providers, under section 7.3. A failure of these services affects the Tax Shield only under points (b) and (g) of section 10.6.

8.1 Applicable rules. FIZ processes personal data in accordance with the General Data Protection Regulation (GDPR) and other applicable legislation. The Privacy Policy explains: what data FIZ processes; for what purposes and on what legal basis; with whom it shares the data; how long it keeps it; and how the user can exercise their rights. It also explains the cookies and similar technologies that the Platform uses. On the website, the user can review their choice at any time using the “Cookie settings” button in the footer. A change to the Privacy Policy that extends the purposes referred to in sections 6.4 and 8.6 applies to the user only with the prior notice and the rights provided for in section 1.4.

8.2 Sale and sharing. FIZ does not sell personal data. It shares personal data only in the cases set out in the Privacy Policy. For example, it shares the data with processors bound by strict confidentiality and security obligations. It also shares the data with the AT and Seg. Social when it submits a declaration at the user’s request.

8.3 Rights. The user, authorised users and other people whose personal data FIZ processes as controller have the rights provided for in the GDPR. These include the right to access their data, to have it rectified and to request its erasure, on the terms and within the limits set out in the Privacy Policy. They may also lodge a complaint with the Comissão Nacional de Proteção de Dados (CNPD), the Portuguese data protection authority.

8.4 Retention. After the contract ends, FIZ keeps data only for the periods and purposes stated in the Privacy Policy. Examples are compliance with legal obligations, the Tax Shield and the defence of legal claims.

8.5 Other people’s data. When the user enters other people’s personal data on the Platform, such as data of clients, suppliers, employees or family members, the user must have a legal basis for doing so. The user must also inform those people where the law requires it.

8.6 FIZ as processor. When it processes personal data on the user’s behalf, FIZ acts as the user’s processor under Article 28 GDPR. This is the case for data of the clients, suppliers, employees, buyers and other people that the user deals with in their business. The purpose of this processing is to provide the contracted service: storing and organising that data, issuing and sending documents, preparing and submitting declarations and supporting the management of the user’s business. It is also used to report employees’ contracts and remuneration to Seg. Social.

It covers identification, contact, tax, bank and billing data, such as name, NIF (tax identification number), address, email address, telephone number, IBAN and amounts invoiced. For employees, it also covers contribution and contract data. This data comprises the NISS (Seg. Social identification number), date of birth, occupation, contract type, contract dates and terms, remuneration and contribution rate. It may also cover health data, where a document reveals it, for example in the invoices that a health professional issues to their clients. This data is described in section 3.6 of the Privacy Policy.

This processing lasts for as long as the contract lasts, until the data is returned or deleted as provided for in point (g). In this processing, FIZ:

• (a) processes the data only on the instructions that the user gives through these Terms and through use of the Platform, unless the law requires other processing. In that case, FIZ informs the user beforehand, if the law allows. For its own purposes stated in section 7.4 of the Privacy Policy, FIZ processes some of that data as controller. It does so under that Policy, and not as processor;
• (b) ensures that the persons authorised to process the data are bound by confidentiality;
• (c) applies appropriate technical and organisational security measures, under Article 32 GDPR;
• (d) engages other processors under the general authorisation that the user gives by accepting these Terms and imposes on them the same data protection obligations. FIZ informs the user by email of any intended changes at least 30 days in advance. The user may object to a change, on reasonable grounds, before it takes effect. If FIZ cannot accommodate the objection, the user may terminate the contract before that date, with a refund of the part of the price for the period paid for but not used;
• (e) transfers data outside the European Economic Area only with the safeguards provided for in Chapter V GDPR. Services that the user chooses to connect to the Platform receive the data on the user’s instructions, as set out in section 10.2 of the Privacy Policy;
• (f) helps the user to respond to requests from data subjects and to comply with the obligations in Articles 32 to 36 GDPR. FIZ also notifies the user, without undue delay, of any personal data breach affecting them;
• (g) at the end of the contract, at the user’s choice, returns the data to the user, through the export provided for in section 4.5, or deletes it, unless the law requires it to be kept. Deleted data disappears from backups in the normal rotation cycle stated in the Privacy Policy. FIZ also keeps, as controller, the records of declarations submitted or confirmed through the Platform. It does so for the period stated in the Privacy Policy, in order to honour the Tax Shield and to defend legal claims;
• (h) makes available to the user the information needed to demonstrate compliance with these obligations. To verify it, the user or an auditor appointed by the user may ask FIZ, at most once a year and with 30 days’ notice, to answer a questionnaire or provide documents. The Platform runs on providers’ cloud services, with the main database in the European Union, without servers or data storage media of FIZ’s own; the verification is therefore carried out on documents, including the certifications and audit reports of those providers, and not by on‑site inspection. On request, FIZ names those providers and the other processors referred to in point (d), with their websites, where the user or the auditor can obtain the certifications and reports they make available. If those documents are not enough, FIZ demonstrates the protection measures in a video call. If the verification finds no breach, the costs of the user and of the auditor, as well as FIZ’s reasonable costs, are borne by the user. This is without prejudice to the powers of the CNPD and of the other supervisory authorities;
• (i) immediately informs the user if it considers that an instruction from the user infringes the GDPR or other data protection law.

9.1 Governing law. These Terms are governed by Portuguese law. Under Regulation (EC) No 593/2008 (Rome I), the consumer keeps the protection of the mandatory provisions of the law of the country of their habitual residence.

9.2 Courts. Any dispute is submitted to the courts having jurisdiction under the law, without prejudice to the use of alternative dispute resolution.

9.3 Amicable settlement and time limit for claims. The parties will try to settle disputes amicably. This attempt is not mandatory and does not prevent the user from going, at any time, to the courts or, where applicable, to the means set out in sections 9.4 to 9.6.

Claims are the demands that the user wishes to make against FIZ under these Terms, such as requests for a refund or for compensation. They must be submitted to FIZ in writing, under section 13.1, within 12 months. This time limit runs from the date on which the user became aware, or should have become aware, of the event giving rise to the claim. If the claim is not submitted within this time limit, the right to claim lapses, meaning that it is lost. The time limit is suspended while amicable or alternative dispute resolution is in progress.

This time limit does not apply to consumers, to non‑contractual liability or to the cases set out in section 12.4. Once the claim has been submitted to FIZ within this time limit, the user may enforce their right, including in court, within the general time limits provided by law.

9.4 Alternative dispute resolution. In the event of a consumer dispute, the consumer may use a consumer alternative dispute resolution body, under Law No 144/2015 of 8 September. The consumer may use the following bodies, in accordance with each body’s rules on competence:

• Centro de Arbitragem de Conflitos de Consumo de Lisboa, the Lisbon consumer arbitration centre (www.centroarbitragemlisboa.pt);
• CNIACC, Centro Nacional de Informação e Arbitragem de Conflitos de Consumo, the national consumer arbitration centre (www.cniacc.pt);
• the consumer arbitration centre with jurisdiction over the area where the consumer lives, listed on the Portal do Consumidor (www.consumidor.gov.pt).

9.5 Arbitration at the consumer’s option. In consumer disputes of a value not exceeding 5,000 €, FIZ is bound to submit to arbitration or mediation at one of these centres, if the consumer expressly opts for it. This is provided for in Article 14(2) of Law No 24/96 of 31 July (Consumer Protection Act).

9.6 Livro de Reclamações (complaints book). The user may also file a complaint in the Livro de Reclamações Eletrónico, the official electronic complaints book (www.livroreclamacoes.pt).

10.1 Nature. The Tax Shield (formerly called “Tax Guarantee”, in Portuguese “Garantia Fiscal”) is FIZ’s liability to the user for errors that FIZ itself makes in covered declarations. These are defined in section 10.3. If the AT or Seg. Social imposes a fine on the user because of one of those errors, FIZ compensates the user, under the Tax Shield, for the amount of the fine and costs. That amount is calculated under section 10.4 and within the limits of section 10. Other loss is governed by point (k) of section 10.6. The Tax Shield is not an insurance contract. The exclusions of liability in sections 3 and 7 do not apply to the Tax Shield.

10.2 Plans and limits. The Tax Shield is included only in the plans whose pricing page says so, with the per‑declaration limit stated there. Other plans do not include the Tax Shield.

The limit applies per declaration, to all the fines and costs relating to that declaration taken together. It is the limit in force, on the date the declaration is submitted, for the plan then active, even if that plan is in its free trial period. If that total exceeds the limit, FIZ pays up to the limit and the user bears the rest.

Later changes to the plans, the limits or section 10 do not reduce the Tax Shield applicable to declarations already submitted. Nor do they reduce the Tax Shield for declarations confirmed on time that were confirmed before the date on which the change takes effect.

10.3 Scope. The Tax Shield applies only to the following declarations (“covered declarations”), prepared and submitted by FIZ through the Platform after the user’s confirmation, on a plan that includes the Tax Shield for that declaration. There are three: the quarterly income declaration that self-employed people file with Seg. Social, the periodic IVA declaration and the recapitulative declaration (declaração recapitulativa). The pricing page states, for each plan, which of them it covers.

Only the user’s own declarations are covered declarations. Another person’s declarations that FIZ submits with that person’s access codes under section 2.5, such as the spouse’s quarterly declaration, are not. The Tax Shield does not apply to declarations confirmed by a certified accountant through the accountant profile on the Platform, or that FIZ submits with a certified accountant’s access codes, whether they are declarations of self-employed people or of companies. In those cases, the calculation and the confirmation of the declaration rest with the certified accountant, who is answerable to the user for them under the law and the contract between them, without prejudice to section 11.3.

The Tax Shield applies from the very first covered declaration. It does not apply to declarations submitted before sign‑up or to declarations submitted or amended outside the Platform, except under point (d) of section 10.6 and section 10.10.

A replacement declaration that FIZ prepares and submits through the Platform, under the conditions set out at the start of this section 10.3, is also a covered declaration. This applies even if it replaces a declaration submitted before sign‑up or outside the Platform. In that case, the Tax Shield covers only errors that FIZ itself makes in the replacement declaration.

Any of the declarations listed at the start of this section 10.3, on a plan that covers it, is also a covered declaration, called a “declaration confirmed on time”, if it meets these three conditions.

1) The user confirmed it on the Platform by 18:00 (mainland Portugal time) on the last day of the applicable filing period. That period includes any extension or period in which filing is accepted without a fine, as set by the competent authorities.

2) Before confirming it, the user provided the data and valid access codes requested by the Platform up to that moment.

3) FIZ did not submit it, or submitted it after the end of that period, for reasons attributable to FIZ. A delay caused by the user not providing in good time information that the Platform requests after confirmation is not attributable to FIZ.

For a declaration confirmed on time:

• (i) failure to submit it, or its late submission, counts as an error by FIZ for the purposes of sections 10.1, 10.4 and 10.9;
• (ii) the limit is the one in force, on the date of confirmation, for the plan then active. The 2‑year period in section 10.7 runs from that date;
• (iii) unless the user has submitted it in the meantime, FIZ submits it as soon as possible and notifies the user by email; and
• (iv) the user may submit that declaration outside the Platform after 18:00 on the last day of the filing period referred to in condition 1). If the user does not change the confirmed data, that submission does not count as submission outside the Platform. This applies for the purposes of this section 10.3 and point (d) of section 10.6.

10.4 What FIZ pays. Under the Tax Shield, FIZ pays the amount of fines for an error made by FIZ in a covered declaration. These are fines imposed or assessed by the AT or Seg. Social, or set by a court on appeal against the decision imposing them. This includes fines paid at a reduced amount or by voluntary payment. An example of an error by FIZ is an amount calculated incorrectly from the invoices issued by the user.

The amount that FIZ pays is the amount that would have been due if the user had met the deadlines stated in the first notice referred to in section 10.7 and in any later notices relating to the same fine. That amount takes into account the reductions then applicable and includes the costs that would have been due in that case. In two cases, the amount that FIZ pays is instead the fine and costs actually paid: where FIZ asked the user in writing to wait; or where the user missed those deadlines for reasons attributable to FIZ. In any event, the amount that FIZ pays does not exceed the fine and costs actually paid.

10.5 User data and choices. The declaration is prepared from the documents that the user issues or imports on the Platform and the data that the user enters. Before confirming the declaration, the user can review it and change its data. It is also the user’s responsibility to ensure that all invoices for the period covered by the declaration have been issued or imported on the Platform. This does not apply to a document that FIZ, through its own error, has failed to import from a source connected to the Platform, under point (b) of section 10.6.

Data that the user provides, enters or changes is the user’s responsibility, under section 11.3, and is not an error by FIZ. The same applies to options that the user selects, such as increasing or reducing the contribution base by up to 25%. An amount or a classification proposed by the Platform that the user accepts without changing it is neither data provided or entered by the user nor an option chosen by the user. Examples of a classification are the type of an expense and the box of the declaration in which it is entered. The user’s review and confirmation of the declaration do not exclude the Tax Shield for errors that FIZ itself makes, nor do they reduce the amount that FIZ pays. The same applies to the duty to check in section 11.3, which relates to data provided by the user.

10.6 Exclusions. The Tax Shield does not cover:

• (a) the missing tax or contribution, which would have been due even without the error, or any interest;
• (b) fines resulting from the user’s data, records or documents that are incorrect or incomplete, that were not provided or that were provided late. For example, the Tax Shield does not cover a fine imposed because the declaration omits the amount of an invoice that the user did not issue or import on the Platform.

  For this purpose, data that FIZ imported, read or processed incorrectly through its own error is not incorrect or incomplete user data. The same applies to amounts and classifications proposed by the Platform that the user accepts without changing them, under section 10.5. Likewise, a document that FIZ, through its own error, has failed to import from a source connected to the Platform, such as the Portal das Finanças, counts as provided by the user;

• (c) fines for submitting the declaration late or not submitting it. This exclusion does not apply to a declaration confirmed on time or to a replacement declaration submitted under section 10.10 to correct an error by FIZ. Nor does the Tax Shield cover a fine for failing to submit a declaration that the Platform indicated was not due, for example because of an exemption. In that case, FIZ’s liability is governed by law, within the limits set out in section 12;
• (d) fines relating to declarations submitted or amended outside the Platform.

  This exclusion does not apply to a fine for an error by FIZ that the user corrected outside the Platform to comply with a notice from the AT or Seg. Social. Nor does it apply where the correction cannot be made on the Platform and the user makes it outside the Platform by following FIZ’s written instructions. Nor does it apply to a fine for an error by FIZ in an amount that the user left unchanged, where the amendment made outside the Platform concerns only other amounts in the same declaration;

• (e) fines resulting from fraud, bad faith, intentional errors or deliberate omissions by the user;
• (f) fines resulting from changes in legislation or in the authorities’ interpretation after submission, including changes with retroactive effect;
• (g) fines resulting from failures by third parties beyond FIZ’s control, such as the AT or Seg. Social portals being unavailable. For this purpose, the service providers that FIZ uses to provide its services are not third parties;
• (h) professional representation costs;
• (i) any increase in the fine and costs resulting from the user not meeting the deadlines stated in the notice from the AT or Seg. Social. This does not apply to the cases, set out in section 10.4, where FIZ asked the user in writing to wait or where the delay is attributable to FIZ;
• (j) fines resulting from an error that could still be corrected and of which FIZ notified the user under section 10.10. This exclusion applies only if the user did not confirm the replacement declaration, or make the correction, within the period set out there. This is without prejudice to the fines that section 10.10 keeps covered;
• (k) any other loss beyond the amount set out in section 10.4, including indirect or consequential loss; FIZ’s liability for such other loss is governed by law, within the limits set out in section 12;
• (l) fines for failing to pay, or paying late, the tax or contribution. This applies to the amount shown in the submitted declaration or assessed by the AT or Seg. Social and notified to the user.

  This exclusion does not apply to a fine imposed because the tax declared, or the contribution calculated from the declaration, is lower than the amount due as a result of an error by FIZ. Nor does it apply to a fine for not paying that difference within the payment deadline applicable to the period of the original declaration. This applies even if the difference is shown in a replacement declaration.

  If the difference is shown in a replacement declaration, the user must pay it within 10 days. That period runs from the submission of the replacement declaration or, if later, from the date on which the payment document becomes available. If the AT or Seg. Social gives the user a longer period, that period applies. FIZ does not pay any increase in the fine and costs resulting from a delay in that payment.

  Nor does this exclusion apply to a fine for late payment of the tax or contribution relating to a declaration confirmed on time. This applies only if the declaration was submitted after the payment deadline and the user pays the tax or contribution within 10 days. That period runs from the latest of these dates: the submission of the declaration, receipt of the notice referred to in point (iii) of section 10.3 or the date on which the payment document becomes available.

10.7 Duration. The Tax Shield covers each fine relating to a covered declaration, provided that the user receives the first notice of that fine within 2 years. That period runs from the date on which the declaration was submitted or, for a declaration confirmed on time, from the date of confirmation, under point (ii) of section 10.3. The first notice is the first one that the AT or Seg. Social sends the user about the fine or about the error that gave rise to it. It may be, for example, a notice to regularise the user’s tax or contribution position, or to submit a defence or pay the fine. For the purposes of section 10, a notice from the AT or Seg. Social is deemed received on the date on which the law deems it served on the user. This also applies where the notice is served electronically.

The Tax Shield continues to apply even if the user subsequently changes plan, cancels the subscription, does not renew it or deletes the account. A fine whose first notice is received after that period is not covered by the Tax Shield, except in the cases set out in section 10.10. Outside those cases, FIZ’s liability for that fine is governed by law, within the limits set out in section 12. If the account has been deleted, FIZ may ask the user for a copy of the declaration and the information needed to assess the request.

10.8 Request to FIZ. This section 10.8 applies if the user receives from the AT or Seg. Social a notice relating to a covered declaration that could lead to a fine. Examples are the notices referred to in section 10.7. In that case, the user must contact FIZ customer support, through the support chat on the Platform or by email to [email protected]. The user must send FIZ that notice within 10 days of the date of receipt, even if the account has been deleted or payments are overdue. The user must meet the deadlines stated in the notice, including the deadline for paying the fine. The user must not wait for FIZ’s reply, unless FIZ asks the user in writing to wait.

FIZ reviews the case and may audit the underlying data and request documents relating to the declaration and other information needed to assess the request, which the user must provide.

Sending the notice after the 10‑day deadline does not, in itself, allow FIZ to refuse the refund. This applies provided that the notice is sent within the time limit in section 9.3, where that time limit applies. FIZ may refuse or reduce the refund only to the extent that the delay prevented the defence, the reduction of the fine or its early payment. The same applies to the extent that the delay made them more costly. For the purposes of section 9.3, the event giving rise to the claim is the user’s receipt of that notice. Sending the notice to FIZ, even after the 10‑day deadline, counts as submitting the claim.

The proof of payment referred to in section 10.9 must be sent to FIZ within 12 months of the date on which the fine was paid in full, including by set‑off. If it is not sent within that period, the right to the refund lapses.

If FIZ refuses or reduces the refund, it informs the user in writing. The user may challenge that refusal or reduction with FIZ, through alternative dispute resolution or in court. For the purposes of section 9.3, that challenge must be submitted within 12 months of the date of that communication. The time limit is suspended while amicable or alternative dispute resolution is in progress.

10.9 Refund. If the fine results from an error by FIZ, FIZ refunds the user, by way of compensation, the amount set out in section 10.4, on proof of payment. The refund does not exceed the limit applicable to that declaration. Where the AT or Seg. Social extinguishes the fine, in full or in part, by setting it off against a refund or another amount owed to the user, this counts as payment. In that case, the AT or Seg. Social document showing the set‑off serves as proof. The refund is made within 30 days of FIZ receiving that proof and the documents requested under section 10.8.

If the fine or the costs are cancelled or reduced after the refund, FIZ recalculates the amount that it must bear. It does so under section 10.4, on the basis of the final amounts and within the limit applicable to that declaration. The user repays to FIZ the difference, if any, between the amount refunded and the recalculated amount. The repayment does not exceed the amount that the AT or Seg. Social returns to the user.

10.10 Correction by FIZ. If FIZ detects an error of its own in a covered declaration that can still be corrected, it prepares the replacement declaration and notifies the user by email. The user must confirm it within 10 days of receiving the notice.

If the error can no longer be corrected, FIZ notifies the user by email as soon as it detects it and tells the user the correct amounts. Fines resulting from that error remain covered under this section 10.

A replacement declaration submitted through the Platform is covered on the same terms as the declaration it replaces, even if the plan then active no longer includes the Tax Shield. The limit and the 2‑year period of the replaced declaration apply to it, and the limit in section 10.2 is shared by the two declarations. For fines arising from a new error that FIZ makes in the replacement declaration, the 2‑year period runs from the submission of the replacement declaration. Fines that still result from the corrected error remain covered, provided that FIZ’s notice was sent within the 2‑year period. This applies even if the first notice from the AT or Seg. Social relating to those fines is received after that period.

If the account has been deleted, or if the plan then active does not allow the replacement declaration to be confirmed on the Platform, FIZ sends the user the prepared replacement declaration. In that case, the user’s submission of it, unchanged and within the same 10‑day period, counts as confirmation. That submission does not count as an amendment outside the Platform for the purposes of point (d) of section 10.6. The replacement declaration is covered as if it had been submitted through the Platform.

Sometimes the correction can only be made outside the Platform, for example when the previous year’s quarterly declarations are corrected in January on Seg. Social Direta. In that case, instead of preparing the replacement declaration, FIZ states the correct amounts in the notice and explains in writing how to make the correction and by when. A correction made by the user in line with those instructions and within that period counts as confirmation for the purposes of this section 10.10 and point (d) of section 10.6.

If the user does not confirm the replacement declaration, or does not make the correction, within the applicable period, fines resulting from that error are no longer covered. Fines already notified to the user before FIZ’s notice remain covered.

10.11 Support with the AT and Seg. Social. FIZ provides reasonable support in response to official requests from the AT or Seg. Social relating to a covered declaration.

10.12 Subrogation. FIZ is subrogated to the user’s rights against third parties to the extent of the amounts that it pays under the Tax Shield. For this purpose, authorised users are not third parties as regards the review or confirmation of the declaration on the Platform, nor is the accountant as regards its review.

10.13 Relationship with the aggregate cap. Amounts paid by FIZ under the Tax Shield are subject only to the per‑declaration limit in section 10.2. They are not subject to any total cap per user and do not count towards the aggregate cap in section 12.2.

10.14 Right to suspend and refuse. If there is a well-founded suspicion of fraud, abuse or bad faith by the user in relation to the request or the declaration concerned, FIZ may suspend its assessment of the request. FIZ keeps the suspension in place until the situation is clarified. FIZ may refuse the request if the fraud, abuse or bad faith is confirmed.

10.15 Wilful misconduct and gross negligence. In the event of wilful misconduct or gross negligence by FIZ or by anyone acting on its behalf, FIZ is liable under the general law for the loss that it causes. In that case, the limits of section 10 and the exclusions that would restrict FIZ’s liability for that loss do not apply. The time limits in section 10.8 and section 9.3 do not apply to that liability.

10.16 Earlier declarations. Two versions of section 10 may apply to declarations submitted before the date of entry into force of this version, set out in section 1.3: the version of 9 September 2025 and this version. The one that gives the user the higher amount in the specific case applies. In both cases, it is a condition that the user receives the first notice from the AT or Seg. Social referred to in section 10.7 within 2 years. That period runs from the submission of the declaration. This is without prejudice to the rule in section 10.10 on fines notified after that period.

In either case, the per‑declaration limits of the plan active on the date of submission, sections 10.7 to 10.15 of this version and section 12.3 apply. The rules in section 10.3 on declarations confirmed on time apply only to declarations confirmed on or after the date of entry into force of this version. Where the version of 9 September 2025 applies:

• (a) declarations covered by that version are also covered declarations for the purposes of sections 10.7 to 10.15, even if they are not listed in section 10.3;
• (b) references in sections 10.7 to 10.15 to the fine or fines are to be read as references to the additional tax and interest covered by that version;
• (c) references in those sections to the amount set out in section 10.4 are to be read as references to the amount covered by that version;
• (d) failure to confirm the replacement declaration under section 10.10 excludes only the resulting increase in additional tax and interest; and
• (e) failure to send proof of payment within the 12‑month period in section 10.8 does not cause the right to the refund to lapse.

11.1 Invoices issued by the user. The user is responsible for the accuracy and lawfulness of the invoices that they issue, as regards the data and choices that they enter in them. FIZ is not liable for errors resulting from that data or those choices. The invoicing software meets the AT certification requirements, and FIZ is liable for that compliance. FIZ is also liable for errors that it makes itself, for example in a calculation performed by the software, under the law and within the limits set out in section 12.

11.2 Declarations before sign-up. FIZ accepts no liability for declarations submitted before sign‑up or for any liabilities arising from them. This rule does not cover declarations, including replacement declarations, that FIZ prepares and submits through the Platform after sign‑up, even if they relate to earlier periods.

11.3 Duty to check. The user is responsible for checking that all the information that they provide for preparing and submitting declarations through the Platform is complete and correct. This duty relates to the data provided by the user. It does not affect FIZ’s liability for errors that FIZ itself makes: for covered declarations, under section 10; for other declarations, under the law, within the limits set out in section 12.

12.1 Indirect loss. FIZ is not liable for indirect or consequential loss resulting from non‑performance or defective performance of these Terms. This exclusion does not apply in the event of wilful misconduct or gross negligence by FIZ or by anyone acting on its behalf. Examples of indirect or consequential loss are loss of revenue, profits or business opportunities. Loss of the user’s data stored on the Platform is not treated as indirect loss. FIZ is liable for it under the law, within the cap in section 12.2. The exclusion of indirect or consequential loss does not apply to non‑contractual liability or to damage caused to the life, physical or mental integrity or health of persons.

12.2 Aggregate cap. Without prejudice to section 12.3, FIZ’s contractual liability towards each user does not exceed, in total, 3,000 € (three thousand euros). Refunds of the price under section 5.7 do not count towards this cap. This cap applies regardless of the number of declarations submitted, the number of claims or the plan subscribed to. This cap does not apply in the event of wilful misconduct or gross negligence by FIZ or by anyone acting on its behalf. Nor does it apply to non‑contractual liability or to liability for damage caused to the life, physical or mental integrity or health of persons.

12.3 Tax Shield. Nothing in section 12 affects the Tax Shield provided for in section 10. Amounts paid by FIZ under section 10 do not count towards the aggregate cap in section 12.2. They are subject only to the per‑declaration limit in section 10.2.

12.4 Cases where the law prohibits limits. Nothing in these Terms limits liability where such a limitation is prohibited by law. If the user is a consumer, sections 12.1 and 12.2 do not apply. In that case, FIZ is liable under the general law. The applicable law includes Law No 24/96 of 31 July (Consumer Protection Act) and Decree‑Law No 84/2021 of 18 October. The time limits in section 9.3 do not apply to FIZ’s liability in the event of wilful misconduct or gross negligence by FIZ or by anyone acting on its behalf. Nor do they apply to liability for damage caused to the life, physical or mental integrity or health of persons.

13.1 How to complain. If the user has a problem or concern, they can contact FIZ through the support chat on the Platform or by email to [email protected]. A complaint sent in writing in this way also counts as submitting a claim for the purposes of section 9.3. The same applies to a complaint filed in the Livro de Reclamações Eletrónico. So that FIZ can look into the complaint, the user should state, whenever possible:

• their full name;
• the email address linked to the account;
• a description of the problem;
• the date on which the problem started;
• the outcome they would like.

13.2 Reply. FIZ reviews each complaint and replies by email, in Portuguese or English, no later than 15 working days after receiving it. If a consumer’s complaint cannot be resolved, FIZ tells the consumer, in its reply, about the alternative dispute resolution bodies listed in section 9.4. FIZ also informs the consumer that, in disputes of a value not exceeding 5,000 €, it is bound to submit to arbitration or mediation under section 9.5. In disputes of a higher value, FIZ states whether it agrees to refer the dispute to those bodies.

13.3 Other means. The user may also, where applicable, use the means set out in sections 9.4 to 9.6, including the Livro de Reclamações Eletrónico.

13.4 Communications. FIZ communicates with the user by email, to the address linked to the account, and through the Platform. The user may send FIZ any communication, including the requests provided for in section 10, through the support chat on the Platform or by email to [email protected]. Emails from FIZ are deemed received when they reach the address linked to the account or, if the account has been deleted, the last address that was linked to it. This does not apply if the user shows that, through no fault of their own, they could not receive them.