Terms of service

These Terms of Service (the "Terms") govern access to and use of the Katio platform (the "Service") by any individual or legal entity that registers as a user (the "User").

By creating an account, accessing or using the Service, you represent that you have read, understood and accepted these Terms. If you do not agree with any of them, you must refrain from using the Service.

1. Definitions

• Platform or Service: the website, applications and services offered under the Katio brand.
• Accountant: a User with the "accountant" role who manages the accounting information of one or more clients.
• Client: a User with the "client" role who may operate in one of two modes: with an accountant (their information is managed by an accountant) or independent (they manage their own information).
• User Content: all files, documents, messages and other information that the User uploads or enters into the Service.
• Plan: the contracted subscription tier defining the scope, features and usage limits of the Service.

2. Purpose of the Service

Katio is a digital platform for managing and visualizing accounting and tax information. Its main features include, without limitation:

• Upload and storage of accounting files.
• Automated processing of accounting information using artificial intelligence.
• Visualization of asset and liability indicators, general ledger and tax calendars.
• Tax assistant powered by artificial intelligence.
• Direct chat between accountants and clients.
• Management of plans and subscriptions.

Katio is a support tool; it does not replace the professional advice of an accountant, lawyer or any other duly accredited professional. Responsibility for the accuracy and quality of the information uploaded, and for decisions made on the basis of it, rests with the User.

3. User account

3.1. Registration

To use the Service, the User must register by providing truthful, complete and up-to-date information (name, national ID or tax ID, email, phone and, depending on the role, person type or invitation code). Registration is available via email and password or through Google authentication.

3.2. Credentials and security

The User is responsible for keeping their password confidential and for all activity carried out under their account. They must notify Katio immediately of any unauthorized use.

3.3. Legal age

The Service is available only to persons over 18 years of age with the legal capacity to enter into contracts.

3.4. Roles and account modes

The User chooses their role upon registration (client or accountant). If registering as a client, they also choose the account mode:

• Client with an accountant: waits for an accountant's invitation. Upon accepting it, the accountant takes over management of the Plan and the uploading of files.
• Independent client: manages their own Plan and uploads accounting files themselves.

The User may switch between modes from the Settings screen under the rules described there. When switching to independent mode they keep their information, but the previously linked accountant loses access to it.

4. Plans, pricing and payments

The Service is offered under different subscription plans whose features, prices and limits are published in the Plan section.

• Who pays: accountants pay for their Plan and the clients linked to them inherit access. Independent clients pay for their own Plan directly.
• Renewal: Plans renew automatically for the defined periods until the User cancels them.
• Taxes: prices may be stated excluding VAT. Where applicable, it will be charged additionally in accordance with Colombian law.
• Late payment: if a Plan is not paid by the due date, Katio may restrict or suspend access to the Service until payment is brought up to date. Suspension does not entail deletion of information, unless the periods set out in these Terms have elapsed.
• Refunds: payments are non-refundable, except where expressly required by law or as determined by Katio in specific cases.
• Price changes: Katio may change prices by giving the User at least thirty (30) days' notice. New prices will apply from the next billing period.

5. Acceptable use

The User undertakes to use the Service in accordance with the law and these Terms. In particular, they agree not to:

• Upload false or fraudulent information, or information they are not authorized to use.
• Impersonate another person or use someone else's credentials.
• Attempt to access other users' information without authorization.
• Reverse engineer, decompile or analyze the Service in order to obtain its source code.
• Interfere with the proper operation of the Service through attacks, overload or the use of automated bots.
• Use the Service for unlawful or fraudulent activities, or activities that infringe third-party rights.
• Resell, sublicense or commercialize the Service without Katio's prior written authorization.

Breach of these rules entitles Katio to suspend or terminate the account, without prejudice to any applicable legal action.

6. User Content

Ownership of User Content belongs to the User. By uploading it to the Service, the User grants Katio a limited, non-exclusive, non-transferable license to store, process and display it within the Service for the sole purpose of providing the contracted features (for example, reading the Excel file and extracting accounting information using artificial intelligence).

The User warrants that they hold the necessary rights and authorizations over the Content they upload and that its use does not infringe third-party rights or any regulation.

Katio does not proactively monitor User Content, except as necessary to ensure the security of the Service or to comply with valid legal requirements.

7. Artificial intelligence features

Some features of the Service use artificial intelligence models provided by third parties. These models produce statistical results and may contain errors or omissions. The User acknowledges that:

• The tax assistant's answers and the results of automated file processing are indicative and do not replace the professional judgement of an accountant or advisor.
• It is their responsibility to verify the information before making tax, financial or legal decisions based on it.
• User Content may be processed by artificial intelligence providers under confidentiality agreements. Details are in the Privacy policy.

8. Intellectual property

All intellectual property rights in the platform, its software, design, brand, logos and original content belong to Katio or its licensors. Access to the Service does not grant the User any rights over those elements beyond the limited right of use set out in these Terms.

9. Service availability

Katio makes reasonable efforts to keep the Service available but does not guarantee uninterrupted availability. The Service may undergo scheduled maintenance suspensions or interruptions due to external causes (provider failures, force majeure, cyberattacks, etc.). Katio will give reasonable advance notice where possible.

10. Limitation of liability

To the maximum extent permitted by law:

• The Service is provided "as is" and "as available".
• Katio is not liable for indirect damages, loss of profits, loss of opportunity or loss of data arising from the use of or inability to use the Service.
• Katio's aggregate liability to the User for any claim arising from the Service is limited to the amount actually paid by the User in the twelve (12) months preceding the event giving rise to the claim.
• Katio is not responsible for the truthfulness, accuracy or legality of User Content, nor for the decisions the User makes based on the reports or suggestions generated by the platform.

11. Termination

The User may stop using the Service at any time by deleting their account from Settings.

Katio may suspend or terminate the User's account, with or without prior notice, where:

• The User breaches these Terms or the Privacy policy.
• The Plan has not been paid on time.
• There are indications of fraudulent or unlawful use.
• Technical or legal reasons so require.

Following termination, Katio may retain the User's information for as long as necessary to comply with legal, tax or contractual obligations. After that period it will be deleted or anonymized.

12. Changes to the Terms

Katio may modify these Terms whenever it deems it necessary. The version in force will always be published on this page with its date of last update. Material changes will be notified to the User by email or through a visible notice within the platform at least ten (10) days before they take effect. Continued use of the Service after the effective date of the changes constitutes acceptance of the modified version.

13. Governing law and jurisdiction

These Terms are governed by the laws of the Republic of Colombia. Any dispute arising from their interpretation or performance shall be submitted to the courts of the city of Bogotá D.C.

14. Contact

For any question relating to these Terms, you may write to us at info@katio.co.