Partner Program Terms

1. Parties and scope

These Partner Program Terms ("Partner Terms") are entered into between THE GROVVEST AI LTD, a company incorporated in Cyprus (HE 478768), operator of TaxItEasy® ("we", "us"), and the natural or legal person who activates the partner program in their TaxItEasy account ("you", "Partner").

They supplement the Terms of Service. Where the two conflict, these Partner Terms govern the partner program only. You accept them by pressing “Become a partner” in the app, where this version is named next to the button; we record which version you accepted and when.

2. Participation is free and never requires a purchase

Participation in the partner program is free on every plan, including the Free plan. We do not require, and will never require, a paid subscription as a condition of becoming a Partner or of earning commission.

Commission is paid exclusively out of real subscription revenue from real customers. We pay nothing for the act of recruiting a Partner, nothing for a signup, nothing for an app install, and nothing for a registration. There is no joining fee, no inventory to buy, and no purchase obligation of any kind.

3. Commission rates and levels

Commission is earned across four levels of your referral network:

• Level 1 (a customer you referred directly): 10%
• Level 2: 5%
• Level 3: 2.5%
• Level 4: 1.25%
• Level 5 and deeper: no commission

Commission accrues for each subscription payment a referred customer makes, for as long as that customer remains subscribed. Rates may be changed prospectively on 30 days' notice; a change never applies retroactively to commission already accrued.

4. The calculation base — this differs by sales channel

Commission is calculated on the revenue that actually reaches us from the referred customer's payment, not on the price displayed to that customer. This matters, and it differs depending on how the customer paid.

4.1 Web and Android (direct payment to us)

The customer pays us directly via our payment processor. The commission base is the amount of the subscription payment, excluding any value-added tax. VAT is never part of the base: it is collected on behalf of a tax authority and is not our revenue.

4.2 Apple App Store (iOS in-app purchase)

Where a referred customer subscribes through the iOS app, Apple is the seller of record. Apple collects the payment, remits the applicable VAT, and retains its own commission. We receive only the remainder. Accordingly, for App Store purchases the commission base is:

base = (storefront price ÷ (1 + applicable VAT rate)) × (1 − Apple's commission rate)

Apple's commission rate is currently 15% under the App Store Small Business Program. The VAT rate is the rate applicable in the customer's App Store storefront.

In plain terms: on an App Store subscription you earn your percentage of the storefront price less VAT and less Apple's fee — not of the price the customer saw. The same referral can therefore pay a different amount depending on where and how the customer subscribed. We disclose this because it is the single least intuitive term in this document.

If we cannot determine the applicable VAT rate for a storefront, no commission is created for that payment. We will not guess at a base.

5. The 14-day hold

Each commission is held for 14 days from the underlying customer payment before it becomes withdrawable. If the customer's payment is refunded or reversed during the hold, the commission is voided.

The hold is a payout delay. It is not a deadline after which the commission becomes irreversible. See Section 6.

6. Recovery and set-off

If the customer payment underlying a commission is refunded, charged back, disputed, or otherwise reversed at any time — expressly including after the 14-day hold has expired and after the commission has been paid out to you — then:

• (a) Forfeiture and repayment. The commission is forfeited. Any amount already paid out to you in respect of it becomes immediately repayable. Card chargebacks and payment disputes routinely arrive several months after the original payment; SEPA direct-debit reversals can arrive later still.
• (b) Partial refunds. Where the customer payment is only partially refunded, the commission is reduced proportionally: the recovered share equals the refunded amount divided by the original payment amount, applied to the commission on that payment. Successive partial refunds accumulate until, at a full refund, the commission is recovered in full. Where your credited amount included VAT under the self-billing procedure (§8), the recovery covers the same proportional share of that VAT, and we issue a corrective self-billed document for every recovery that has actually been collected.
• (c) Reversal and set-off. We may reverse the corresponding transfer from your connected payout account. Where that account does not hold sufficient funds at the time, the reversal is retried until it succeeds; in the meantime the outstanding amount is recorded against your partner account and is set off against your withdrawable balance — you cannot withdraw commission while an equal or larger amount is owed back.
• (d) Restoration. If a payment dispute is later resolved in our favour, we restore the commission on request. Restoration is a manual step today, not an automatic one: write to us and we will reinstate it.

7. Payouts

Payouts are open. You may join, share your code, accrue commission and withdraw it under the conditions below. Where a payout is temporarily suspended for the program as a whole, the Partner dashboard says so before you attempt a withdrawal.

• Payouts are not automatic. You initiate a withdrawal from the Partner dashboard.
• A single withdrawal must be at least €50.
• Commission on a customer payment received in a currency other than the euro is recorded but held until we can convert it. It is not payable in the meantime. This affects App Store storefronts outside the eurozone in particular.
• Payment is made via Stripe Connect to the payout account you onboard, and is subject to Stripe completing its identity verification of you.
• We may withhold a payout where a commission is flagged by our fraud checks (Section 9), where your partner account is suspended, or where a balance is owing under Section 6.

7.1 Commission you never collect

Commission you do not withdraw does not sit on our books forever. A matured commission balance lapses 24 months after the end of the calendar year in which it matured, if by then you have not requested a payout of it. A commission that matured at any point in 2026, for example, lapses on 31 December 2028.

Before any balance lapses, all of the following apply:

• We write to you at the address on your partner account at least 60 days and again at least 14 days before the lapse date, naming the amount at risk and how to withdraw it.
• The €50 minimum in Section 7 does not apply to a withdrawal you request after such a notice. Whatever you have accrued, you can take out.
• The period does not run while we are the reason you cannot be paid — while a commission is held for currency conversion under Section 7, while it is under review under Section 9, or while payouts are suspended for the program as a whole. It starts running again when the obstacle on our side is gone.
• The period does run where the obstacle is on your side — where you have not completed Stripe's identity verification, have not given us the tax details Section 8.1 requires, or where your payout account keeps rejecting payment.

On the lapse date the balance is extinguished: your claim to it ends and the amount is released to us. We record the lapse and tell you it has happened. If you come to us afterwards with a good reason why you could not act on our notices, we will consider reinstating the balance — we would rather pay you than keep it.

This section does not shorten a limitation period that cannot be shortened by agreement under the law applicable to you, and it does not apply where it is our act or omission that stopped you collecting.

8. Self-billing authorisation (Gutschrift)

You authorise us, in advance, to issue invoices in your name and on your behalf for the commission you earn (a self-billed invoice, in German law a Gutschrift within the meaning of § 14(2) UStG; see also Art. 224 of Council Directive 2006/112/EC). This authorisation is given by your acceptance of these Partner Terms and is a precondition of receiving any payout — EU VAT law requires that it be agreed before the first such document is issued.

Under this authorisation:

• Each self-billed document will be marked "Gutschrift" (or the equivalent term required by the invoicing rules of your Member State) and will state both parties' details and, where applicable, VAT identification numbers.
• You may object to any self-billed document we issue. A valid objection renders that document ineffective as an invoice, and we will reissue or correct it.
• You must notify us without undue delay if your tax status, country of establishment, or VAT identification number changes.

8.1 Your tax position

• Before your first payout you must provide your legal name, country of establishment, tax status (business or private individual) and, if a business, your VAT identification number, which we validate against the EU VIES system. We may withhold payouts where a VAT identification number cannot be validated.
• Where you are a taxable person established in an EU Member State other than Cyprus, the supply of your services to us is generally subject to the reverse-charge procedure, and you are responsible for accounting for VAT in your own Member State.
• You are responsible for your own tax registration and for declaring this income. Please note that regular, recurring commission income can make you a taxable person (an Unternehmer) even if you begin as a private individual. We do not give tax advice; take your own.

9. Fraud checks, self-referral, and network integrity

• Self-referral is excluded. You cannot earn commission on your own subscription, and referral loops are blocked.
• We run automated fraud checks on every commission. A flagged commission does not mature and is not paid until it has been reviewed. If a commission of yours is flagged, we will tell you the reason and how to contest it.
• We may suspend a partner account, deactivate a referral code, or void a commission where we have reasonable grounds to suspect abuse, artificial or incentivised signups, or misrepresentation of TaxItEasy.
• You must not make any claim about TaxItEasy that is untrue, and must not present the partner program as an income opportunity that requires a subscription — because it does not.

10. Benefit for the person you refer

A customer who registers using your referral code currently receives an increased monthly document allowance on their plan, at no cost to you and without reducing your commission. This benefit is granted at our discretion, may be changed or withdrawn prospectively, and does not form part of any contract between you and the referred customer.

11. Regulated professions — tax advisors in particular

If you are a member of a regulated profession, you are responsible for checking your own professional rules before accepting commission from us.

This matters in particular for German Steuerberater and their equivalents in other Member States. Professional rules on independence (in Germany, § 57 StBerG and § 2 BOStB) may restrict or prohibit you from accepting a commission or any other benefit from a third party in connection with your clients. We do not assess your professional position, and we do not monitor it. The partner program pays commission on qualifying subscriptions regardless of your profession — whether you may accept it is your decision and your responsibility.

If your rules do not permit it, do not join the partner program. If you have already joined, write to [email protected] and we will deactivate your referral code and stop accruing commission for you. Deactivating it does not affect your work as a tax advisor in the product: a client can invite you from their own account under Settings → Tax Advisor, and that route involves no referral code and no commission.

12. Data protection

We process your personal data to operate the partner program, to calculate and pay commission, and to meet our legal and tax record-keeping obligations. Details are in the Privacy Policy.

Your network view shows initials only for the people you invited yourself — the first level, whom you already know, because you sent them the link. Nothing more: not the full name, not the company name, not the email address.

Below the first level the view stays anonymised. For the second level and deeper it shows how many partners sit at each level and what each position has earned you, never who they are or which company they run. Equally, your identity is not disclosed to the partners above you, and no partner above you sees your initials.

13. Term, changes, and termination

• Either party may terminate participation in the partner program at any time. Commission already accrued and not subject to Section 6 remains payable.
• Withdraw before you delete the company. Your partner account belongs to a company. If that company is deleted, we can no longer settle with the legal entity that earned the commission, and any balance still accrued to it is forfeited. Withdraw what you are owed first.
• We may amend these Partner Terms. Material changes take effect on 30 days' notice, and you will be asked to accept the new version. Changes never apply retroactively to commission already accrued.
• If we discontinue the partner program, we will give 30 days' notice and pay out all accrued, matured, and unreversed commission, subject to the €50 minimum being waived for the final payout.

14. Governing law

These Partner Terms are governed by the law of the Republic of Cyprus, without prejudice to any mandatory consumer-protection or professional-conduct rules of your country of habitual residence that cannot be derogated from by agreement.

15. Contact

Questions about the partner program: [email protected]. Data-protection requests: [email protected].

THE GROVVEST AI LTD · HE 478768 · Cyprus. See the Imprint for our full registered details.