Art 1. Terms and Conditions of the Penalty protection

Let’s App NV undertakes to reimburse the User, following payment to the competent tax authorities, for any fines and/or penalties which the User would not otherwise have been liable for, up to a maximum amount of five thousand euros (€5.000) per tax declaration, provided that such fines and/or penalties result directly from a calculation error made by the Let’s App Software and subject to the terms set forth herein. For clarity, this means Let’s App will reimburse the User for fines and/or penalties that the User would not have been obligated to pay if the Let’s App Software had not made a calculation error. A calculation error shall mean a demonstrable, technical malfunction in the Let’s App Software’s automated computation of amounts based solely on accurate data entered by the User

The Penalty protection governed by these terms and conditions covers inaccuracies or omissions in the User’s tax declaration resulting in the imposition of fines or penalties, as further detailed in Article 2.

Reimbursement under the Penalty protection is strictly subject to the cumulative satisfaction of the following conditions:
The fines and/or penalties must result from a mathematical error made by the Let’s App Software, where the User acted in good faith, meaning that, based on the information known and available at the time, the User genuinely believed in the accuracy, completeness, and consistency of the data provided and exercised reasonable care when using the Let’s App Software.For example, inputting clearly incorrect figures or data despite having accurate information would be considered a lack of reasonable care.

The User must notify Let’s App in writing within thirty (30) calendar days of receipt of any official communication from the tax authorities regarding their tax declaration, providing all required documentation, including copies of the tax declaration as filed, correspondence with the authorities, proof of payment of fines and/or penalties, and any other information reasonably requested by Let’s App.

The User must undertake any actions reasonably requested by Let’s App, including but not limited to filing an amended tax declaration, to mitigate any further penalties and/or fines.

The User must have complied at all times with all applicable legislation, regulations, and with Let’s App’s Terms and Conditions, including license and usage restrictions, and must not have submitted any false or misleading information.

The User must have paid all applicable fees related to the use of the Let’s App Software and associated services at the time of the initial filing or printing of the tax declaration.

The User acknowledges and accepts that it is their sole responsibility to thoroughly verify their tax declaration and to apply reasonable diligence in identifying any inaccuracies or inconsistencies. Where reasonable doubts or questions arise, the User must seek assistance from Let’s App support services prior to final submission. Let’s App accepts no liability for damages resulting from the User’s failure to exercise such due diligence.
Reimbursement under the Penalty protection shall only cover the amount of the administrative fines and/or penalties effectively imposed and paid. No other costs, including interest, legal fees, or tax reassessments, shall be eligible for reimbursement.
No refund shall be granted for fees paid for the use of the Let’s App Software or associated services, regardless of the outcome of a Penalty protection claim.
The rights and benefits conferred by the Penalty protection are strictly personal to the registered User and cannot be assigned, transferred, or otherwise made available to third parties.
The Penalty protection is available exclusively to Users who are duly registered and hold a valid Belgian Enterprise number.
Let’s App reserves the right to amend, suspend, or terminate the Penalty protection, in whole or in part, at its sole discretion. Any modification shall be notified by email to the User at least one (1) month before its effective date. In the absence of objection prior to the effective date, the modifications shall be deemed accepted. Modifications shall not apply retroactively to tax declarations submitted before the effective date of the modification.
Let’s App’s liability under the Penalty protection is strictly limited to the terms expressly set forth herein and excludes any and all liability for indirect, consequential, or punitive damages. The Penalty protection does not modify or limit any of the liability limitations set out in the Let’s App User Terms and Conditions, which shall continue to apply in full.
These Penalty protection terms shall be governed exclusively by Belgian law. Any disputes arising in relation to the Penalty protection shall fall within the exclusive jurisdiction of the courts of Antwerp.

Art 2. Scope of Fines Eligible for Coverage

In Belgium, the Penalty protection shall apply exclusively to the following categories of fines as referenced in the VAT, Royal Decree no. 44 of July 9, 2012:
1st Section, I.C: fines for declaration irregularities, up to €5.000

1st Section, II.C: fines for declaration irregularities, up to €5.000

1st Section, III.C: fines for declaration irregularities, up to €5.000

1st Section, IV.1.C(c): fines for incorrect data, up to €1.200

1st Section, IV.2.C(c): fines for incorrect data, up to €1.200

1st Section, IV.2bis.C(c): fines for incorrect data, up to €1.200

1st Section, IV.3.C(c): fines for incorrect data, up to €200

2nd Section, I.A: fines for the late delivery of an invoice or required document (second offense), up to €1.250

2nd Section, I.B: fines for non-compliant invoices or documents (second offense), up to €1.250

3rd Section, I.B: fines for non-compliant bookkeeping or revenue records (second offense), up to €1.000

3rd Section, I.B: fines for inaccessible books or revenue records, up to €200

3rd Section, II.B: fines for missing documents (second offense), up to €500

The Penalty protection does not extend to any fines or penalties outside the categories listed above.

Art 3. Exclusion criteria

The Penalty protection shall not apply in the following circumstances:
Penalties and/or fines arising from incomplete, inaccurate, inconsistent, or misleading information provided by the User or any third party (including but not limited to accountants acting on behalf of the User) acting in bad faith, or caused by the User’s gross negligence, deliberate or reckless misrepresentation, fraud, or other unlawful activities. For instance, intentionally providing incorrect financial data or disregarding clear warnings about data inconsistencies would be considered gross negligence or bad faith;

Penalties and/or fines resulting from the User’s failure to adhere to instructions provided via the Let’s App Website or Software, the User’s failure to address errors flagged by the Let’s App Platform, omissions in reporting income, improper claims for deductions, or the failure to provide all necessary information;

Tax reassessments or additional liabilities imposed following an audit, administrative review, or tax inspection, unless directly and exclusively related to a calculation error made by the Let’s App Software;

Penalties arising from fraud or tax evasion;

Interest charges on overdue taxes, fines, or penalties resulting from the User’s failure to make timely payments;

Fines imposed after the expiration of the Penalty protection validity period, being three hundred sixty-five (365) days following submission of the relevant tax declaration;

Situations where the User is subject to special VAT regimes, including mixed VAT, margin VAT, or agricultural VAT schemes;

Cases where the User, prior to the relevant submission, has been sanctioned by the tax authorities for fraud or subjected to revenue corrections.

Art 4. Questions

For any questions concerning the Penalty protection, Users are invited to contact Let’s App via [email protected].