General Terms and Conditions (AGB)

This translation is provided for information only. The German version is the legally binding one.

Last updated: 26 October 2026

§ 1 Scope and provider

(1) These General Terms and Conditions apply to all contracts for the use of the Kontelio software (web application at app.kontelio.de and mobile apps) between Balmer Systeme, owner: Paulo Roberto Balmer, c/o POSTFLEX PFX-405-142, Emsdettener Straße 10, 48268 Greven, Germany, e-mail: info@kontelio.de (“Provider”) and its customers (“Customer”).

(2) Kontelio is intended exclusively for entrepreneurs within the meaning of § 14 BGB, i.e. self-employed persons, freelancers, traders and companies that use Kontelio for their commercial or independent professional activity. Consumers within the meaning of § 13 BGB are not entitled to use it. By registering, the Customer confirms that they are acting as an entrepreneur.

(3) Deviating, conflicting or supplementary terms and conditions of the Customer do not become part of the contract, even if the Provider does not expressly object to them.

§ 2 Kontelio services

(1) Kontelio is software for bookkeeping and taxes that is provided as software as a service over the internet. Depending on the plan, it includes in particular invoices and e-invoices, the recording of expenses and receipts, bookkeeping, reports, the preparation of tax returns and their transmission to the tax authorities via ELSTER.

(2) Which features are included in which plan is set out in the service description and the price overview at the time of the order (kontelio.de/en/pricing). Features marked “Coming soon” are not owed.

(3) The Provider makes the software available for use over the internet. The Customer is responsible for a suitable internet connection and an up-to-date device with a supported browser or operating system.

§ 3 Registration and conclusion of the contract

(1) A user account is required for use. The Customer registers with their e-mail address and a password or through a supported sign-in service (e.g. Google or Apple). The information given during registration must be true and complete.

(2) On completion of the registration and acceptance of these Terms, a contract for the use of Kontelio Free is concluded. A contract for a paid plan is concluded when the Customer orders the plan in the Provider’s customer portal (kunden.balmersysteme.de) and the Provider confirms the order or activates the plan.

(3) The Customer must keep their access data secret and protect it from access by third parties. If the Customer invites further users (e.g. employees or their tax adviser), the Customer is responsible for their use as for their own use. If misuse is suspected, the Customer must inform the Provider without undue delay.

§ 4 Kontelio Free and free trial

(1) Kontelio Free is permanently free of charge and can be used on the web and in the app. The scope of Kontelio Free, including the monthly limits, is set out in the current service description. There is no entitlement to any particular form of the free offer.

(2) Every new account can try the features of the Business plan free of charge for 30 days without entering payment details. At the end of the trial, the account automatically switches to Kontelio Free if the Customer does not order a paid plan. The trial does not renew as a paid plan, and no costs arise. The data entered during the trial are retained.

(3) The Customer can end Kontelio Free at any time by deleting their account. The Provider can terminate the contract for Kontelio Free with four weeks’ notice in text form or discontinue the free offer with the same notice period; the Customer can export their data until then.

§ 5 Paid plans, prices and payment

(1) The prices in the price overview at the time of the order apply. All prices are exclusive of statutory VAT.

(2) Depending on the chosen billing interval, the fee is due monthly or annually in advance for the respective billing period. Payment is made using the payment methods offered during the ordering process. The Customer receives invoices electronically.

(3) Promotional prices (e.g. a discount on the first year) apply only for the stated period and the stated billing interval. After that, the regular price of the plan applies.

(4) The Provider can change the prices with effect from the next billing period. It announces a price increase in text form at least six weeks in advance. In this case, the Customer can terminate the contract as of the date on which the increase takes effect; the Provider points this out in the announcement.

(5) If the Customer is in default of payment, the Provider can, after a prior reminder, block access to the features of the paid plan until the outstanding amount is paid. The Customer’s data are retained.

§ 6 Term and termination

(1) A contract for a paid plan runs for one month with monthly payment and for one year with annual payment. It is renewed for the same period in each case unless it is terminated.

(2) With monthly payment, the Customer can terminate at any time with effect from the end of the current month, and with annual payment with effect from the end of the current term, in the customer portal or in text form (e.g. by e-mail to info@kontelio.de). The Provider can terminate with one month’s notice with effect from the end of the respective billing period.

(3) After a paid plan ends, the account switches to Kontelio Free. The data are retained; features that are not part of Kontelio Free are no longer available.

(4) The right of both parties to terminate for good cause remains unaffected. Good cause exists for the Provider in particular if the Customer uses Kontelio unlawfully or seriously breaches these Terms despite a reminder.

§ 7 Money-back guarantee

(1) If the Customer orders a paid plan for the first time, the Provider will, on request, refund the fee paid in full if the Customer requests this by e-mail to info@kontelio.de within 30 days of the purchase. With the refund, the paid plan ends and the account switches to Kontelio Free.

(2) The guarantee is a voluntary service of the Provider and does not affect the Customer’s statutory rights.

§ 8 Customer obligations

(1) The Customer uses Kontelio only within the framework of the applicable laws. The Customer does not upload unlawful content or malware and does not access the systems or data of other customers.

(2) Automated access outside the interfaces provided for this purpose, attempts to circumvent the security measures and excessive load on the systems are not permitted.

(3) The Customer is responsible for the accuracy and completeness of the data they enter and the receipts they upload, and checks invoices, bookings and reports before using them.

§ 9 No tax advice; tax returns and ELSTER

(1) Kontelio is a tool for bookkeeping and for preparing tax returns. The Provider does not provide tax advice or legal advice. Notes, explanations, suggestions and calculations in the software, in the user manual and on the website are general information and do not replace advice from a tax adviser.

(2) The Customer alone remains responsible for the content of their invoices, bookings and tax returns, for meeting deadlines and for fulfilling their tax obligations. In particular, the Customer decides on the allocation of income and expenses, tax rates and the application of special rules (e.g. the Kleinunternehmerregelung, the German small business scheme).

(3) Transmissions to the tax authorities via ELSTER take place only at the Customer’s express instruction. Before each transmission, the Customer checks the data displayed. The Provider is not responsible for disruptions, maintenance periods and decisions of the tax authorities or their systems.

§ 10 Availability and further development

(1) The Provider endeavours to make Kontelio available with as few interruptions as possible. Uninterrupted availability is technically impossible and is not owed. The Provider carries out maintenance work at times of low usage where possible and announces major work in advance.

(2) The Provider continuously develops Kontelio further and can change, add or replace features, in particular to implement changes in the law or to improve security. If an essential feature of a paid plan is removed as a result, the Customer can terminate the contract without notice and receives a pro rata refund of the fee paid in advance for the remaining term.

§ 11 Customer data, export and retention

(1) The data entered and files uploaded by the Customer remain the Customer’s data. The Provider uses them only to provide the contractual services.

(2) The Customer can export their data at any time during the term of the contract in the formats offered in Kontelio.

(3) Statutory retention obligations (e.g. under § 147 AO and § 257 HGB) are the Customer’s responsibility. Kontelio supports the Customer in this but does not replace their own responsibility. The Customer should export their data in particular before deleting the account.

(4) If the Customer deletes their account, their data are deleted unless statutory retention obligations of the Provider prevent this. Deleted data cannot be restored.

§ 12 Data protection and data processing on behalf

(1) How the Provider processes personal data is explained in the Privacy policy.

(2) Insofar as the Provider processes personal data on behalf of the Customer when Kontelio is used (e.g. data of the Customer’s own customers), it acts as a processor under Art. 28 GDPR. The Provider’s data processing agreement applies to this; it is part of the contract and the Customer can request it by e-mail to info@kontelio.de. The data are processed in data centres in Frankfurt am Main.

§ 13 Rights of use

(1) For the term of the contract, the Customer receives the simple, non-transferable right to use Kontelio as intended within the scope of their plan.

(2) All rights to the software, the user manual, the website and the trademarks remain with the Provider. The Customer may not copy, modify or reverse engineer the software or make it available to third parties outside their account, unless the law expressly permits this.

§ 14 Liability

(1) The Provider is liable without limitation for intent and gross negligence, for injury to life, body or health, under the Product Liability Act (Produkthaftungsgesetz) and to the extent of any guarantee given.

(2) In the case of slight negligence, the Provider is liable only for the breach of an essential contractual obligation, the fulfilment of which makes the proper performance of the contract possible in the first place and on whose observance the Customer may regularly rely. In this case, liability is limited to the foreseeable damage typical for the contract. Otherwise, liability for slight negligence is excluded.

(3) For the loss of data, the Provider is liable only up to the amount of the effort that would have been required to restore them if the Customer had backed up the data regularly, in particular through exports.

(4) For Kontelio Free and the free trial, the Provider is liable, unless paragraph 1 applies, only for intent and gross negligence.

(5) The limitations of liability also apply to the Provider’s legal representatives, employees and vicarious agents.

§ 15 Changes to these Terms

(1) The Provider can change these Terms with effect for the future if there is an objective reason for doing so, such as a change in the law, a change in case law or new features. The Provider does not change the main performance obligations or the relationship between service and price in this way.

(2) The Provider notifies the changes by e-mail at least six weeks before they take effect. If the Customer does not object before they take effect, the changes are deemed accepted; the Provider specifically points this out in the notification. If the Customer objects, both parties can terminate the contract as of the date the changes take effect.

§ 16 Final provisions

(1) The law of the Federal Republic of Germany applies, excluding the UN Convention on Contracts for the International Sale of Goods.

(2) If the Customer is a merchant (Kaufmann), a legal entity under public law or a special fund under public law, the exclusive place of jurisdiction for all disputes arising from this contract is the Provider’s registered place of business.

(3) The contract language is German. Translations of these Terms are for information only; the German version is authoritative.

(4) Should any provision of these Terms be invalid, the validity of the remaining provisions remains unaffected. The invalid provision is replaced by the statutory provision.