Terms of Service for the Provio Service

Provider: VisionEdge s. r. o., 29. augusta 1503/1A, 958 01 Partizánske, Slovak Republic Company ID (IČO): 51962161, Tax ID (DIČ): 2120848521, not a VAT payer Registration: Commercial Register of the District Court Trenčín, Section Sro, Insert No. 37109/R

Version: 1.0 · Effective date: 21 June 2026

1. Introductory provisions

1.1 These Terms of Service (the "Terms") govern the rights and obligations between VisionEdge s. r. o. (the "Provider") and the Customer in relation to the provision of the Provio service.

1.2 Provio is a cloud software service (SaaS) — an "accounting bridge for crypto transactions". It bridges on-chain (blockchain) transactions into accounting: it imports transactions, assigns them a value in EUR according to a chosen (locked) valuation methodology, creates an evidence package with a content checksum (SHA-256), enables sanctions screening, and prepares accounting exports in the Pohoda XML, KROS Omega and Money S3 formats. It is provided at the domain provio.visionedge.sk.

1.3 These Terms form an integral part of the agreement. By using the Service, the Customer confirms that they have read and agree to these Terms.

1.4 The following documents are an integral part of these Terms: the Disclaimer, the Privacy Policy, the Data Processing Agreement (DPA), the Cookie Policy and the SLA. In the event of a conflict, the DPA prevails on matters of personal data processing and the Disclaimer prevails on matters concerning the nature and limits of the Service.

2. Definitions

• Service / Provio: the software service provided by the Provider as SaaS, including the web interface, import of on-chain transactions, the valuation engine, evidence packages, sanctions screening, exports and related documentation.
• Customer: an entrepreneur (in particular an accountant, accounting firm or other accounting entity) that has created an account and uses the Service for the purposes of its activity.
• User: a natural person to whom the Customer has granted access under its account (including read-only roles).
• Client: an entity (crypto client) whose transactions and data the Customer processes in the Service.
• Customer Content: all data entered or imported into the Service (in particular transactions, wallet addresses, counterparties, valuation methodologies, evidence packages, sanctions screening results and exports).
• Valuation methodology: the method of determining an asset's value chosen and locked by the Customer, according to which Provio assigns a value in EUR and which can be recalculated.
• Evidence package: a record for a transaction with a content checksum (SHA-256) demonstrating the integrity of the recorded content.
• Subscription: a paid entitlement to use the Service or its paid features under the Price List.
• Price List: the current overview of plans, limits and prices published by the Provider.

3. Nature of the relationship (B2B)

3.1 The Service is intended exclusively for entrepreneurs and professional entities (in particular accountants and accounting entities) for the purposes of their activity. The Customer declares that they enter into the agreement as an entrepreneur.

3.2 The relationship is governed by Act No. 513/1991 Coll., the Commercial Code. Consumer protection provisions (including the 14-day right of withdrawal) do not apply.

4. Nature of the Service and limits of responsibility

4.1 Provio is a tool for processing, valuing, evidencing and exporting crypto transactions for accounting purposes. Provio does not file any tax return or report, does not communicate with the tax authorities, and does not replace tax, legal or accounting advice.

4.2 Valuation is performed according to the methodology chosen and locked by the Customer. The choice of methodology, its consistent use and the resulting tax and accounting assessment are the responsibility of the Customer (the accounting entity). Provio assigns a value in EUR deterministically according to the locked methodology, but does not guarantee the tax or accounting correctness or acceptance of the outputs.

4.3 Sanctions screening is a supportive feature based on available sanctions lists; it is not a binding legal determination and does not relieve the Customer of their obligations regarding the prevention of money laundering and compliance with sanctions measures.

4.4 A detailed description of the nature of the Service and the limits of its use is set out in the Disclaimer, which forms an integral part of these Terms.

5. Formation and term of the agreement

5.1 Use of the Service requires registration of an account and sign-in.

5.2 The Provider may provide the Service or parts of it free of charge (a trial period) and introduce paid plans (Subscription) under the Price List. Use of paid features is subject to an order confirmed by the Provider and payment under the Price List.

5.3 The agreement is concluded for an indefinite period unless agreed otherwise.

5.4 The Customer is obliged to provide true and complete identification and billing details and to keep them up to date.

6. Description and scope of the Service

6.1 Provio enables in particular: importing transactions from the blockchain (and possibly from exchanges and spreadsheets); managing clients; locking a valuation methodology and calculating the value in EUR; creating evidence packages with a checksum (SHA-256); sanctions screening; and preparing accounting exports in the Pohoda XML, KROS Omega and Money S3 formats.

6.2 The scope of features and limits depend on the selected plan under the Price List. The Provider is entitled to develop the Service and change its features on an ongoing basis while preserving its essential purpose, in particular in response to changes in legislation, accounting procedures, accounting-system formats and sanctions lists.

6.3 Availability of the Service and support are governed by the separate SLA. The SLA applies to paid plans under its terms; it does not apply to the free trial period or beta features.

7. Prices and payment terms

7.1 Prices and plan limits are set out in the Price List. Where a paid plan is introduced, the Customer pays the Subscription for the selected plan, usually in advance for the relevant period.

7.2 The Provider issues an invoice (tax document) electronically. The Provider is not a VAT payer; prices in the Price List are final and invoices are issued without VAT. If the Provider becomes a VAT payer, VAT will be added at the statutory rate.

7.3 In the event of late payment, the Provider is entitled to claim default interest under the applicable law and, after prior notice, to suspend access to the paid features until payment is made.

7.4 The Provider is entitled to change the Price List; it will notify a change in the price of an existing Subscription at least 30 days in advance. If the Customer does not agree, they may terminate the agreement as of the effective date of the change.

8. Rights and obligations of the Provider

8.1 The Provider provides the Service with professional care and to the extent of the selected plan.

8.2 The Provider makes reasonable efforts to ensure that the valuation engine, sanctions screening and export formats correspond to the chosen methodologies and the current specifications of accounting systems. However, it does not guarantee that the outputs fully conform to the current, future or individual interpretation of legislation, accounting procedures or the tax authorities (see the Disclaimer).

8.3 The Provider implements appropriate technical and organisational measures (encrypted transmission HTTPS/TLS, logical isolation of customers' data, access and role management, content integrity via a checksum, regular backups).

8.4 The Provider is entitled to carry out planned maintenance; it will give advance notice of maintenance with a material impact on availability in accordance with the SLA.

8.5 The Provider is not responsible for the Customer Content, in particular for the factual correctness, completeness, truthfulness or lawfulness of the data, transactions, methodologies and outputs entered or confirmed by the Customer.

9. Rights and obligations of the Customer

9.1 The Customer is obliged to use the Service in accordance with these Terms, applicable law and the Acceptable Use Rules (Art. 10).

9.2 The Customer is responsible for protecting access credentials, for actions under their account, and for the correctness, completeness, truthfulness and lawfulness of the Customer Content.

9.3 The Customer is responsible in particular for: the completeness and correctness of imported transactions and addresses; the choice and consistent use of the valuation methodology; the tax and accounting assessment and posting; the fulfilment of AML and sanctions obligations; and the review of exports and evidence packages before using them in accounting or in tax proceedings. Provio is a tool to support these processes and does not relieve the Customer of their statutory obligations.

9.4 The Customer is responsible for having a lawful basis for processing the personal data contained in the Customer Content (including data of counterparties and clients). The processing is governed by the Data Processing Agreement (DPA).

10. Acceptable Use Rules

10.1 The Customer and Users may not, in particular: enter unlawful or third-party-rights-infringing content; use the Service to launder proceeds of crime or to circumvent sanctions; compromise the security or integrity of the Service; attempt unauthorised access; place automated load on the Service beyond the agreed limits; obtain the source code beyond what is permitted by law; or enter special categories of personal data under Art. 9 GDPR.

10.2 In the event of a serious or repeated breach, the Provider is entitled to restrict or suspend access, including without prior notice where there is a risk of imminent harm.

11. Customer Content and data

11.1 The Customer Content remains the property of the Customer. The Provider obtains only the limited authorisation necessary to provide and secure the Service.

11.2 The Provider performs regular backups of stored data in accordance with the SLA. Backups do not replace the Customer's own records. The Customer acknowledges that they are themselves responsible for retaining accounting documents for the period required by law.

11.3 During the term of the agreement, the Customer may export their data, evidence packages and accounting exports.

11.4 After termination or account deletion, the Provider makes the export available for 30 days, after which it is entitled to delete the data unless a specific regulation requires further retention.

12. Intellectual property

12.1 Provio, its software, valuation engine, design, documentation and trademarks are the intellectual property of the Provider or its licensors.

12.2 The Customer is granted a non-exclusive, non-transferable and time-limited right to use the Service for the purposes of their business for the duration of the agreement.

12.3 The Customer may use the evidence packages and exports created from the Customer Content for their own purposes, including accounting and tax purposes.

13. Personal data protection

13.1 Processing is governed by the Privacy Policy and, as regards personal data in the Customer Content, by the Data Processing Agreement (DPA).

13.2 With respect to account data, billing and operation of the Service, the Provider acts as a controller. With respect to personal data in the Customer Content, the Customer acts as a controller (or as a processor where it acts on behalf of its own clients) and the Provider acts as a processor or sub-processor under Art. 28 GDPR.

14. Confidentiality

14.1 The parties keep confidential the other party's confidential information obtained in connection with the Service. This is without prejudice to statutory obligations towards the competent authorities.

15. Liability for defects and damage, limitation of liability

15.1 The Provider provides the Service "as is" and "as available". It does not warrant complete freedom from errors or uninterrupted availability, nor the tax/accounting correctness of the outputs, the completeness of on-chain data, or the results of sanctions screening.

15.2 The Provider is liable for actual damage caused by a breach of its obligations. It is not liable for lost profit, indirect or consequential damage, additional tax assessments, penalties, fines or measures imposed on the Customer or its clients, for damage from incorrect or incomplete data, from the choice of valuation methodology, from the tax or accounting assessment, nor for outages or conduct of third parties (blockchain networks, on-chain and price data sources, exchanges, accounting systems).

15.3 The Provider's total aggregate liability for damage is limited to the amount actually paid by the Customer for the Service for the 12 months preceding the occurrence of the damage; if the Service was provided free of charge during that period, to EUR 100. This limitation does not apply to damage caused intentionally or by gross negligence, unless the law provides otherwise.

15.4 Neither party is liable for a breach caused by circumstances excluding liability (force majeure).

16. Term and termination of the agreement

16.1 The agreement may be terminated by mutual agreement, notice or withdrawal in accordance with these Terms and applicable law.

16.2 Either party may terminate an agreement for an indefinite period with a notice period of 1 month, unless agreed otherwise. The Customer may cancel their account at any time; any Subscription already paid is non-refundable unless agreed otherwise.

16.3 The Provider is entitled to withdraw in the event of a serious breach of the Customer's obligations (in particular Art. 10 or late payment despite notice).

16.4 Upon termination, the right to use the Service ceases; Art. 11.4 applies to the export and deletion of data.

17. Changes to the Terms and the Service

17.1 The Provider is entitled to amend these Terms (in particular due to changes in legislation, accounting procedures, sanctions lists, accounting-system formats, development of the Service or operational reasons). It will give notice at least 15 days before the effective date (by email or within the interface).

17.2 If the Customer does not agree with a change, they may terminate the agreement as of the effective date of the change. By continuing to use the Service, the Customer expresses agreement with the new wording.

18. Governing law and dispute resolution

18.1 The agreement and these Terms are governed by the law of the Slovak Republic, in particular the Commercial Code.

18.2 The parties will primarily seek to resolve disputes by agreement; otherwise the courts of the Slovak Republic have jurisdiction.

19. Final provisions

19.1 If any provision becomes invalid, the remaining provisions remain in force; the invalid provision is replaced by one closest to its purpose.

19.2 The Customer may not assign rights and obligations under the agreement without the Provider's prior written consent.

19.3 Service of communications is carried out electronically to the parties' contact emails.

19.4 These Terms take effect on 21 June 2026.

20. Contact

VisionEdge s. r. o., 29. augusta 1503/1A, 958 01 Partizánske, Slovak Republic Terms matters: info@visionedge.sk · Support: podpora@visionedge.sk · Web: https://visionedge.sk