Terms & Conditions

These Terms & Conditions ("Terms") govern the service agreement between:

Service provider: Barmo (Business ID: 3111862-6), Vantaa, Finland ("Barmo", "we", "us") — and —

Client: the self-employed individual or toiminimi operator who registers for or uses Barmo Books services ("you", "the client").

By engaging Barmo Books, you confirm that you have read, understood, and agree to these Terms.

Barmo Books provides bookkeeping support and VAT filing services for gig economy workers operating as self-employed individuals (toiminimi) in Finland, in particular Wolt courier partners and workers on similar platforms.

The standard service includes: - Preparation and submission of periodic VAT returns to Verohallinto on your behalf via the Suomi.fi mandate - Review and categorisation of monthly earnings reports and business expense receipts - Deadline tracking and filing-frequency management based on your annual turnover bracket - English-language support and communication throughout

Additional services (such as annual income tax return preparation or retroactive filings) may be agreed separately in writing.

You agree to:

• Provide accurate, complete, and legible documents. This includes your Wolt monthly earnings summary PDF and clear photographs of all business expense receipts. Blurry or unreadable documents cannot be used as valid accounting records and will be returned to you.
• Respond to requests from Barmo in a timely manner. Where Barmo requires additional information or clarification in order to meet a filing deadline, you will respond within the time indicated in our request. We will always give you as much notice as practically possible.
• Maintain a valid Suomi.fi authorisation for the duration of the service, granting Barmo the authority to act on your behalf in OmaVero for VAT and related tax matters. You are responsible for ensuring the authorisation is not revoked without prior notice.
• Notify Barmo promptly of any material change to your business activities, annual turnover, or other circumstances that may affect your VAT obligations or filing frequency.
• Ensure your contact information remains current so that deadline reminders and important communications reach you.

You remain the taxpayer of record at all times. Barmo files on your behalf, but the legal responsibility for the accuracy and completeness of tax returns rests with you.

Barmo agrees to:

• File your VAT returns before the applicable statutory deadlines, provided you have supplied the required documents by any reasonable deadline communicated to you in advance.
• Notify you promptly if we identify a problem, discrepancy, or missing information that may affect your filing, and advise you on the steps to resolve it.
• Maintain the confidentiality of all information and documents you provide. We will not disclose your data to any third party except as necessary to perform the service or as required by Finnish law (see our Privacy Policy).
• Communicate with you in English and keep you informed of the status of your filings.
• Store your accounting records in accordance with the retention obligations under Kirjanpitolaki 1336/1997.

The standard monthly fee for Barmo Books is €25.00 per month, VAT included. The fee comprises a net price of €19.92 plus VAT at 25.5% (€5.08), totalling €25.00.

The monthly fee covers the standard service described in Section 2. Additional services agreed in writing will be quoted separately before work commences.

Payment is due monthly. We will communicate the payment method and timing when you register. If payment is not received within a reasonable period after it falls due, we reserve the right to suspend the service until the outstanding balance is settled.

Either party may cancel the service agreement by providing 30 days' written notice to the other party. Notice may be sent by WhatsApp message or email to barmo.fin@gmail.com.

Upon cancellation: - Fees are due and payable for all work completed up to and including the effective date of cancellation, including any VAT returns or other filings prepared during the notice period. - Barmo will provide you with copies of your accounting records and filed returns in a format that allows you to continue with a new provider. - The Suomi.fi authorisation will not be revoked by Barmo — you should revoke it yourself via suomi.fi once you no longer require our services.

Barmo may terminate the agreement with immediate effect if you provide materially inaccurate information, fail to respond to critical requests within a reasonable timeframe, or act in a manner that puts Barmo or its staff at risk.

Both parties agree to keep the other party's confidential information strictly confidential and not to disclose it to any third party except:

• As required to perform the service (e.g. submitting filings to Verohallinto)
• As required by Finnish law or an order of a competent authority
• With the express written consent of the other party

Barmo's confidentiality obligation covers all financial records, personal data, and business information you provide. Your confidentiality obligation covers Barmo's service methodologies, processes, and pricing.

This confidentiality obligation survives termination of the service agreement for a period of three years.

These Terms are governed by and construed in accordance with the laws of Finland, without regard to its conflict of law principles.

Any dispute arising from or in connection with these Terms or the services shall first be referred to good-faith negotiation between the parties. If the dispute cannot be resolved through negotiation within 30 days, it shall be submitted to the competent Finnish courts, with the District Court of Helsinki (Helsingin käräjäoikeus) as the court of first instance.

We may update these Terms from time to time to reflect changes in our services, applicable law, or business practices. Where a change is material, we will notify you at least 30 days before it takes effect, via WhatsApp or email.

Your continued use of Barmo Books services after the effective date of any change constitutes acceptance of the updated Terms. If you do not agree to the changes, you may cancel the service in accordance with Section 6 before the changes take effect.

The current version of these Terms, together with the date they were last updated, is always available at books.barmo.fi/terms.