Platform Terms of Service

These Terms govern use of Loomi by business customers. Accountancy practices are also subject to the Accountancy Practice Addendum. Professional VAT filing is optional and requires an accepted filing order and appropriate authority.

1. Parties, acceptance and scope

1.1 These Terms form a contract between TAXME LTD, a company registered in England and Wales ("TAXME", "we" or "us"), and the business or organisation accepting them ("Customer", "you"). Loomi is a trading name of TAXME LTD.

1.2 By registering an account, selecting a paid plan, or using Loomi, you confirm that you are acting for business purposes, are authorised to bind the Customer, and accept these Terms. Loomi is intended for business use, not consumer or personal household use.

1.3 These Terms apply to the software platform and any features made available under your plan. A separately accepted order form, Accountancy Practice Addendum, Data Processing Agreement (DPA) or accepted Filing Order may also apply. For filing-specific scope, fees, jurisdiction and deadlines, the accepted Filing Order governs; for personal-data processing, the DPA prevails to the extent of conflict.

1.4 We may introduce additional features or services under these Terms, but features with additional charges or special obligations will be presented separately before purchase.

2. Definitions

2.1 "Platform" means the Loomi web-based software and related tools. "Subscription" means the selected Free or paid plan and its enabled features. "Add-on" means a separately purchased feature or service. "Customer Data" means information uploaded, entered or authorised for import by the Customer, including transaction and VAT information.

2.2 "Draft Return" means a tax return or report prepared within the Platform for review; it is not proof of filing. "Filing Service" means a separately ordered professional service under which TAXME LTD or an authorised filing partner submits a return to an authority. "Authorised User" means a person permitted by the Customer to access the account. "Filing Mandate" means the authorisation required by the relevant authority and applicable authority requirements.

3. Account creation, users and security

3.1 You must provide accurate legal, contact, billing and VAT registration details and keep them up to date. The account administrator is responsible for user invitations, access permissions and maintaining a monitored contact email.

3.2 You are responsible for keeping credentials confidential, applying appropriate account security measures, and promptly notifying us at hello@loomi.tax of suspected unauthorised access. You must ensure that Authorised Users comply with these Terms. We remain responsible for security obligations imposed on us by law and our DPA.

3.3 Accountancy practices may use a multi-client workspace only under the Accountancy Practice Addendum. Their clients do not automatically become Loomi users or parties to these Terms.

4. Customer responsibilities and tax information

4.1 You must supply complete, accurate, lawful and timely information needed for the selected service, including all relevant sales channels, marketplaces, warehouses, stock movements, sales, refunds, purchases, VAT numbers, filing periods and adjustments. You must not assume that an Amazon report or any one integration includes all your taxable activity.

4.2 You must check imported or uploaded records, review warnings, resolve missing or inconsistent data, and notify us of material changes to your business, registrations, sales channels or tax circumstances. You remain responsible for deciding whether the Platform reflects all activity that must be reported.

4.3 You must obtain any permissions needed to provide Customer Data, including personal data relating to purchasers or employees. You remain responsible for the underlying business records and for paying taxes, interest and other amounts due to authorities, except to the extent an accepted Filing Order expressly assigns an activity to us.

4.4 Neither subscribing to Loomi nor uploading data automatically appoints TAXME LTD as a tax agent, fiscal representative, intermediary or authorised filer.

5. Platform functionality and VAT calculations

5.1 Loomi accepts supported transaction files and templates, including supported Amazon VAT transaction reports and Loomi’s standard transaction template. The Platform may classify transactions, apply VAT rules, flag items for review, calculate amounts and prepare draft VAT reports for supported jurisdictions and periods.

5.2 Loomi uses a deterministic, expert-authored rules engine for transaction classification, VAT treatment and calculations. AI features may only reword, in plainer language, alerts that Loomi’s deterministic rules and checks have already raised; AI-generated text does not independently determine or change VAT treatment or calculated return figures.

5.3 The accuracy of outputs depends on correct source data, selected reporting scope, current legal requirements, customer configuration and resolution of review items. Tax rules and supported forms may change. The Platform is a compliance support tool and does not replace the Customer’s statutory duties or any separately commissioned professional advice.

5.4 Availability of a country, report, tax form or feature is determined by the functionality expressly enabled in the Platform or agreed order. Descriptions of planned integrations or future capabilities are not promises of delivery by a particular date.

6. Uploads, integrations, validations and audit trail

6.1 You must use supported formats and provide data within a reasonable time before relevant deadlines. We may reject files that are corrupted, unsupported, incomplete or present security risks. An accepted upload does not confirm that the dataset is complete or legally correct.

6.2 The Platform may detect duplicate invoices, invalid VAT numbers, currency inconsistencies, period mismatches, unclassified movements or other issues. Automated checks do not guarantee detection of every error. Items marked for review must be investigated and resolved or expressly accepted by an authorised reviewer before reliance on the affected output.

6.3 If an authorised integration becomes available, you remain responsible for checking its scope and completeness. Failed or interrupted connections may require manual uploads. We will not deem missing integration data to be nil taxable activity.

6.4 Where available, the Platform may retain a record of uploads, classification decisions, manual adjustments and approvals. The existence of an audit trail does not itself establish that a return has been submitted to an authority.

7. Draft returns, review and customer approval

7.1 Where enabled, Loomi may prepare Draft Returns, OSS reports, EC Sales Lists or related compliance outputs. You must review the relevant period, tax registrations, transaction totals, adjustments, outstanding warnings and calculated amounts before approving or using them.

7.2 Approval within the Platform confirms the approving user’s instruction to proceed to the next authorised workflow step. It does not constitute a tax authority submission unless a Filing Service has separately been purchased and submission is confirmed.

7.3 You must promptly report any discrepancy, missing data, incorrect filing frequency or unexpected tax amount. Corrections after approval may require recalculation, renewed approval or a separately charged corrective filing where professional services have already begun.

7.4 If no Filing Service has been ordered, the Customer is solely responsible for arranging submission by the applicable deadline, even if a Draft Return is marked approved.

8. Optional professional VAT filing services

8.1 Filing Services are optional and separately charged. A request or payment for a filing add-on does not, by itself, establish a filing mandate or our acceptance of responsibility for submission. A Filing Service begins only when TAXME LTD confirms acceptance of the identified jurisdiction, return type and period, agrees the service scope and relevant deadlines, and receives the required information and authorisations. The accepted Filing Order and clauses 8–10 and 16 govern the professional service concerned.

8.2 TAXME LTD may appoint suitably qualified local professionals or filing partners in accordance with the engagement terms. Any statutory agency, fiscal representation or intermediary appointment requires the specific mandate and formalities applicable in the relevant jurisdiction. Where those conditions have not been met, we are not obliged to submit a return and will explain the outstanding requirements.

8.3 The Customer is responsible for the completeness and accuracy of source information, timely responses and payment of taxes to the relevant authority unless expressly agreed otherwise. TAXME LTD is responsible for exercising reasonable care and skill in professional filing work it has accepted, including following agreed submission instructions and communicating material filing issues within its control.

8.4 We do not guarantee that a tax authority will accept a filing, registration or correction, or that it will process an application within a particular timeframe.

8.5 An accepted “Filing Order” is a filing request made through the Platform for an identified taxpayer (including a Practice Client where relevant), VAT registration, jurisdiction, return type and reporting period, recording the approved figures and the person who authorised submission, once TAXME LTD has accepted it. Acceptance is shown in the Platform when the Loomi tax team takes the request in hand. Unless otherwise agreed, the fee for a Filing Order is included in the applicable plan or add-on subscription shown at purchase, except as provided in clause 9.3. A request, subscription purchase or draft approval alone is not an accepted Filing Order.

8.6 TAXME LTD will seek a distinct instruction to submit the final return, unless a separately authorised procedure under clause 10 applies. Submission is subject to the required taxpayer mandate and any tax-authority access credentials or registrations. TAXME LTD will provide filing confirmation or evidence of rejection when reasonably available. Tax payment remains the taxpayer’s responsibility unless expressly agreed in the Filing Order.

8.7 The Customer must promptly provide correspondence or notices from tax authorities relevant to an accepted Filing Order. Services do not include VAT registration, fiscal representation, IOSS intermediary appointment, tax advice, audits, appeals, historic periods or responding to tax authority enquiries unless expressly included in the Filing Order. Those services may require additional written terms and fees.

8.8 TAXME LTD may use authorised local professionals. It remains responsible to the Customer for proper performance of the services it has accepted, subject to clause 16, but is not responsible for independent decisions of a tax authority. Where law requires a direct mandate or agreement with a local agent, filing will not proceed until it is in place.

9. Filing deadlines, late data and corrections

9.1 The applicable filing calendar, internal upload deadlines and approval deadlines will be communicated in the Platform, order or filing engagement. Statutory deadlines may differ by jurisdiction, tax type and customer circumstances.

9.2 The Customer must supply information, documents, mandates and approvals by the communicated internal deadlines. Where material information is late, incomplete or inconsistent, we may pause preparation or decline submission, and will notify the Customer where reasonably practicable. We are not responsible for delays caused by those failures to the extent they actually prevent timely performance; this does not excuse a failure caused by our own negligence or breach of an accepted filing obligation.

9.3 Corrections, replacement returns and historic filings may require additional work and a separate fee agreed in advance, except where a correction is reasonably necessary because of our failure to exercise reasonable care and skill in an accepted Filing Service. Responsibility for penalties, interest and reasonable corrective costs will depend on the cause of the error, each party’s obligations and the liability provisions in clause 16.

9.4 Neither a software subscription nor a paid Filing Service guarantees that the Customer has satisfied its obligations to register, file, pay or retain records in every jurisdiction.

9.5 If TAXME LTD becomes aware of an error in a filing service it accepted, it will notify the Customer without undue delay and cooperate reasonably in determining whether correction is required. Where an error results from TAXME LTD’s failure to exercise reasonable care and skill, it will perform reasonably necessary corrective filing work without an additional professional fee. Liability for penalties, interest and other losses is determined by causation, reasonable mitigation and clause 16; the Customer remains responsible for the underlying tax properly due.

9.6 Acceptance of a Filing Order does not transfer responsibility for an earlier period or an obligation not expressly identified in that order. TAXME LTD will use reasonable efforts to alert the Customer where it knows a material deadline is at risk, but the Customer remains responsible for responding to requests and maintaining accurate statutory records.

10. Optional automatic approval and NIL filing

10.1 Loomi does not currently offer automatic approval or automatic NIL filing. Under a Filing Service, a return is submitted only after an express approval by the Customer or, for a Practice Client, by the Practice. If either procedure is offered in future, it will require separate, express authorisation and will be described before it applies. Failure to upload data, an interrupted integration or a lack of response is never treated as evidence of NIL activity.

11. Plans, fees, billing and changes

11.1 Plan features, usage limits, add-ons and applicable prices are displayed on the Platform, at checkout or in an agreed order form. We do not fix individual plan prices in these Terms. Any applicable VAT or other taxes and the total amount payable will be disclosed as required before purchase.

11.2 Paid software subscriptions are billed monthly in advance and renew for successive monthly periods unless cancelled. There is no minimum subscription commitment. The Customer authorises the disclosed recurring charges to its selected payment method.

11.3 We may offer a Free plan with limited features, usage or uploads. Features and limits may vary by plan; additional uploads or filing services may require an upgrade or separately purchased add-on. We will not automatically move a customer to a higher paid plan solely because a usage limit has been reached without the customer’s agreement.

11.4 If a payment fails, we may retry collection, notify the Customer and, after a reasonable opportunity to resolve non-payment, restrict paid features or suspend service. Accrued charges remain payable. We may adjust future prices with reasonable advance notice, giving the Customer an opportunity to cancel before the increase applies.

11.5 Unless stated otherwise at purchase or required by law, charges for a completed billing period are not refunded merely because the Customer stops using the service. Promotional discounts and negotiated practice pricing are governed by the applicable offer or order.

12. Cancellation, suspension and termination

12.1 The Customer may cancel a monthly subscription at any time through the available account controls or by contacting hello@loomi.tax. Cancellation normally takes effect at the end of the current paid monthly period; access to paid features continues until then, unless suspended for a permitted reason.

12.2 Cancellation of the Platform subscription does not automatically terminate a separately accepted Filing Service or discharge an existing statutory mandate. Clauses 8–10, the accepted Filing Order and applicable law govern work in progress, fees for properly performed work, transfer of records, withdrawal of authorisations and responsibility for upcoming deadlines. We will take reasonable steps to clarify the status of pending filings on disengagement.

12.3 We may suspend access where reasonably necessary to address serious security risks, unlawful use, material breach or non-payment, taking proportionate steps and giving notice where practicable. Either party may terminate for a material breach not remedied within a reasonable period after notice, unless immediate termination is legally required.

12.4 On termination, Customer Data will be returned or deleted in accordance with the DPA, including any legally required retention exceptions. Where the Platform supports export, the Customer should retrieve available records before access ends. Any agreed assistance with data retrieval or handover will be provided in accordance with the DPA and applicable service terms. Ending a subscription does not delete Customer Data; Customer Data is deleted when the account is deleted, as described in the DPA and the Privacy Policy.

12.5 On ending a Filing Service, the parties will confirm in writing the status of any pending returns, the date from which TAXME LTD will cease acting, any necessary withdrawal of mandates and the available handover records. Neither cancellation nor a request to transfer work constitutes confirmation that a tax authority has recognised a new agent. TAXME LTD may charge agreed fees for work properly performed before termination, but not for services not provided.

13. Intellectual property and permitted use

13.1 TAXME LTD and its licensors retain all intellectual property rights in Loomi, its software, rule libraries, interface, documentation and underlying methods. The Customer retains ownership of Customer Data and grants us the limited rights necessary to provide the contracted services.

13.2 During an active subscription, the Customer receives a non-exclusive, non-transferable right for its authorised business users to access the subscribed features. The Customer must not resell access, bypass usage limits, probe security, extract the rules engine, reverse engineer the software except where law permits, or use Loomi to infringe third-party rights.

13.3 Feedback may be used to improve the Platform without disclosing Customer confidential information. We will not treat Customer Data as publicly available or grant ourselves unrestricted rights to commercialise it.

14. Confidentiality and data protection

14.1 Each party must protect the other party’s non-public business, technical and financial information using reasonable care and disclose it only to persons who need it for the permitted purpose and are bound by appropriate confidentiality duties. Exceptions apply to information already public, independently developed, lawfully obtained or required to be disclosed by law.

14.2 Our Privacy Policy explains how TAXME LTD processes personal data for its own purposes. The DPA governs personal data we process on the Customer’s documented instructions. Appropriate information may be shared with professional filing partners, authorities and service providers where permitted by the applicable agreement and law.

14.3 The parties will cooperate reasonably on data protection matters in accordance with the DPA. Professional filing partners may act as independent controllers or processors depending on their role and the relevant engagement.

15. Availability, maintenance and third parties

15.1 We will use reasonable care and skill in providing the Platform, but uninterrupted availability is not guaranteed. Maintenance, outages, third-party services, tax authority portals, VIES checks and external integrations may affect functionality.

15.2 We may modify or discontinue features for security, legal, technical or commercial reasons. Where a material change adversely affects a paid subscription, we will provide reasonable notice when practicable and any remedy required by applicable law or these Terms.

15.3 Links or connections to third-party services do not mean we control their availability or accuracy. We remain responsible for our own contractual duties and cannot exclude liabilities that applicable law does not permit us to exclude.

16. Warranties, liability and indemnities

16.1 TAXME LTD will provide the Platform and any accepted professional services with reasonable care and skill. Tax calculations depend on the facts supplied, applicable law, supported functionality and resolution of flagged issues. The Customer remains responsible for its underlying records, tax payments and decisions outside the scope of services expressly accepted by TAXME LTD. We remain responsible for errors caused by our failure to exercise reasonable care and skill, including defects in our own rules or implementation, subject to the limitations below.

16.2 Nothing in these Terms excludes or limits liability for fraud or fraudulent misrepresentation, death or personal injury caused by negligence, or any other liability that cannot lawfully be excluded or limited. The limitations below apply only to the extent permitted by applicable law.

16.3 Subject to clause 16.2, neither party is liable for indirect or consequential loss, loss of anticipated profits, business opportunity or goodwill, except to the extent such exclusions are unenforceable. This exclusion does not automatically apply to direct and reasonably foreseeable costs of correcting a defective service. Each party must take reasonable steps to mitigate its losses.

16.4 Subject to clauses 16.2 and 16.6, TAXME LTD’s total aggregate liability arising out of or in connection with the provision of the Platform, whether in contract, tort (including negligence) or otherwise, shall not exceed the total subscription fees paid or payable by the Customer for the Platform during the 12 months immediately preceding the event giving rise to the claim. This limit applies to all claims arising from the same event or series of connected events.

16.5 The Customer is responsible for third-party claims and reasonable direct losses arising from its unlawful use of the Platform, infringement of third-party rights in Customer Data, or material breach of its data-provision obligations, but only to the extent caused by its acts or omissions. TAXME LTD is responsible for third-party claims arising from its own unlawful conduct or breach to the extent provided by applicable law. Neither party gives an unlimited indemnity under these Terms. Any specific indemnity must be expressly agreed in writing.

16.6 Professional filing services are subject to a separate liability regime from the Platform subscription cap in clause 16.4. Subject to clause 16.2, TAXME LTD’s aggregate liability arising from an accepted Filing Order, whether in contract, tort (including negligence) or otherwise, is limited to the greater of (a) three times the fees paid or payable for that Filing Order and (b) EUR 5,000, or the equivalent in the invoicing currency. This limit applies to connected claims arising from the same Filing Order. The parties acknowledge that enforceability of limitations depends on applicable law and circumstances. Clause 16.4 does not cap accepted professional filing services.

16.7 No limitation excludes a claim that cannot lawfully be limited. Where TAXME LTD’s negligent filing causes reasonably foreseeable direct penalties, interest attributable to late filing, or reasonable corrective costs, such losses are not automatically characterised as indirect loss; recovery remains subject to causation, mitigation, applicable law and clause 16.6. Underlying VAT that would have been payable on a correct return is not itself a loss caused by the filing service.

16.8 The Customer is not responsible for losses caused by TAXME LTD’s own negligence or breach. TAXME LTD is not responsible to the extent a failure was caused by inaccurate or incomplete Customer Data, lack of mandate, late instructions, or a tax authority outage beyond its reasonable control, provided it has complied with its own duties and taken reasonable mitigating steps.

17. Notices, changes and complaints

17.1 We may send operational notices, billing information and service communications to the account email address. You must keep that address current. Formal notices may also be sent to hello@loomi.tax or the registered office, as appropriate.

17.2 We may amend these Terms with reasonable advance notice of material changes. Changes required urgently by law or security needs may take effect sooner where justified. Material changes to paid service terms will not retrospectively alter an already completed billing period.

17.3 Questions or complaints can be sent to hello@loomi.tax. We will seek to resolve disputes in good faith before proceedings, without limiting either party’s right to seek urgent relief.

18. General provisions and governing law

18.1 These Terms, the DPA, any applicable Accountancy Practice Addendum, and any accepted order or Filing Order together form the agreement for the relevant services. In the event of conflict, the DPA prevails for personal data processing, the Accountancy Practice Addendum prevails for practice-specific workspace matters, and an accepted Filing Order prevails solely for its expressly agreed filing scope, service dates, deadlines and fees. An order form prevails only for its expressly agreed commercial terms. Neither party may assign its rights or obligations without the other’s consent, not to be unreasonably withheld, except in connection with a genuine corporate reorganisation or sale of substantially all relevant business assets, provided the assignee can perform the obligations.

18.2 Neither party is responsible for delay caused by events beyond its reasonable control, provided it takes reasonable steps to mitigate effects. If any provision is unenforceable, the remainder remains effective. Failure to enforce a provision is not a waiver.

18.3 These Terms are governed by the laws of England and Wales, and the courts of England and Wales have jurisdiction, subject to mandatory laws that apply notwithstanding this choice.