General Terms and Conditions (GTC)
As of: July 2026
§ 1 Scope and Contracting Party
(1) These General Terms and Conditions (“GTC”) apply to all contracts regarding the use of the TaxLayer platform (“Service”), operated by:
Jerome Landauer Berliner Str. 74 A, 13189 Berlin Email: info@landauer.de (“Provider”)
(2) The Service is directed exclusively at entrepreneurs within the meaning of § 14 BGB, i.e., natural or legal persons and partnerships acting in the exercise of their commercial or independent professional activity when entering into a legal transaction. Use by consumers (§ 13 BGB) is not intended.
(3) Conflicting or deviating GTC of the user are not recognized unless the Provider expressly agrees to their validity in writing.
§ 2 Contract Formation
(1) By registering an account or first using the Service, the user declares agreement with these GTC.
(2) The conclusion of a paid subscription (Pro, Enterprise) takes place by booking through the integrated payment provider Stripe. The contract is concluded upon confirmation of payment by Stripe.
(3) Since these are exclusively contracts with entrepreneurs, there is no right of withdrawal pursuant to § 312g BGB.
§ 3 Description of Services
(1) TaxLayer enables the automated conversion of PDF invoices into structured e-invoice formats according to the European standard EN 16931:
- ZUGFeRD 2.1 (= Factur-X): PDF/A-3 with embedded CII XML, profile EN 16931 (COMFORT)
- XRechnung 3.0: UBL 2.1 XML per CIUS DE
(2) The extraction of invoice data from the PDF is performed automatically using AI ("Gemini 2.5 Flash", Google Vertex AI). The Provider does not guarantee the content accuracy, completeness, or tax-law compliance of the generated e-invoice.
(3) Generated e-invoices are validated against the official KoSIT schemas and all EN 16931 business rules before delivery. Successful validation ensures the file structure conforms to the standard but does not replace content review by the user.
(4) The user is solely responsible for checking generated e-invoices for content accuracy before sending and ensuring the tax-law correctness of invoice contents.
(5) The Provider’s services do not include:
- Tax or legal advice
- Guarantee of acceptance by invoice recipients
- Archiving of invoices or invoice data
- Manual review of converted invoices
§ 4 Quotas and Plans
(1) The Service is offered in the following plans (subject to changes per § 11):
- Free: 2 conversions per calendar month, free of charge
- Pro: 125 conversions per calendar month, cancel monthly
- Enterprise: 800 conversions per calendar month, cancel monthly
(2) Monthly quotas are reset on the first day of each calendar month at 00:00 (user’s local time). Unused conversions are not carried over.
(3) The Provider reserves the right to adjust or discontinue the free quota at any time. Changes will be communicated to the user at least 14 days before taking effect via email or the platform.
§ 5 Prices and Payment Terms
(1) The currently valid prices for paid plans are published on the pricing page (“/pricing”). All prices are exclusive of statutory VAT.
(2) Payment processing is handled exclusively by the payment provider Stripe (Stripe Payments Europe, Ltd., 1 Grand Canal Street Lower, Grand Canal Dock, Dublin, D02 H210, Ireland). Stripe’s terms of service and privacy policy apply.
(3) Paid subscriptions are billed monthly or annually in advance and renew automatically for the same period until cancelled.
(4) In case of late payment, the Provider reserves the right to suspend access to the paid plan until the outstanding invoice is settled.
§ 6 Contract Duration and Termination
(1) Subscriptions run for an indefinite period and can be terminated by either party with 24 hours’ notice to the end of the respective billing period. Termination is made via the Stripe customer portal, accessible through the app area.
(2) After termination of a paid subscription, access remains until the end of the paid billing period. A pro-rata refund for unused periods is generally not provided, unless the Provider terminates the contract for reasons not attributable to the user.
(3) The right to extraordinary termination for good cause remains unaffected.
§ 7 Availability and Service Disruptions
(1) The Provider strives for the highest possible availability of the Service but does not guarantee any specific availability (no SLA). Technical disruptions, maintenance, updates, and outages at third-party providers (Google Cloud, Vertex AI, Stripe) may lead to interruptions.
(2) If one or more conversions fail for technical reasons attributable to the Provider, the user’s sole claim is a credit of consumed quota units or a pro-rata refund of the subscription fee paid for the affected period (capped at the monthly subscription amount). Further claims — in particular damages for non-performance, lost profits, contractual penalties, tax disadvantages, or third-party claims — are excluded, except where § 8(1) mandatorily applies.
(3) Changes to the Service’s functionality resulting from regulatory requirements, security concerns, or further development do not constitute grounds for extraordinary termination or damages.
§ 8 Limitation of Liability
(1) The Provider is fully liable for damages arising from injury to life, body, or health, and for damages based on intentional or grossly negligent conduct by the Provider, its legal representatives, or vicarious agents.
(2) For damages arising from slightly negligent breach of material contractual obligations (cardinal obligations), the Provider is liable, but limited to the foreseeable, contract-typical damage. A cardinal obligation is an obligation whose fulfillment is essential for proper contract performance and on whose compliance the user may regularly rely.
(3) Otherwise, the Provider’s total liability per damage event is limited to the amount the user actually paid in subscription fees in the twelve (12) calendar months prior to the damage-causing event, capped at the annual subscription amount for the respective plan.
(4) Expressly excluded — to the extent legally permissible — is liability for:
- lost profits and indirect damages
- consequential damages and defect-related consequential damages
- tax disadvantages, fines, or penalty interest arising from the use of incorrect or incomplete e-invoices
- third-party claims (especially invoice recipients) resulting from a rejected or erroneous e-invoice
- data loss, insofar as the user has failed to take customary backup measures
- damages due to outages at third-party providers (Google Cloud, Vertex AI, Stripe, reCAPTCHA)
- inaccuracies of AI extraction that the user could have detected by reviewing the preview
(5) The above limitations of liability also apply in favor of the Provider’s legal representatives, senior employees, and vicarious agents, as well as in the context of claims from culpa in contrahendo.
(6) Any contributory negligence of the user (§ 254 BGB) shall be taken into account when assessing a damages claim. In particular, the user has a duty of review: they are obligated to check every generated e-invoice for content accuracy before sending. Breach of this duty excludes or reduces the user’s claims.
§ 9 Warranty
(1) The Provider provides the Service in the condition corresponding to the state of the art at the time of provision. Minor, reasonable deviations from described functionality do not constitute a defect.
(2) AI-powered extraction of invoice data is provided without guarantee of content accuracy. It is in the nature of the process that errors may occur with unclear, poorly printed, or unstructured PDFs. The user acknowledges this and recognizes that providing review and editing capability before final generation corresponds to the state of the art and does not constitute a breach of duty.
(3) If a conversion fails completely (e.g., file rejected, validation error without possibility of correction), the consumed quota is credited to the user. No further warranty claim exists.
§ 10 User Obligations and Content Responsibility
(1) The user is solely responsible for the content of uploaded documents and the lawfulness of processing. They ensure they are authorized to process the data contained in the PDFs (including personal data of third parties) and that an appropriate legal basis under Art. 6 GDPR exists.
(2) The user may not use the Service for unlawful purposes, in particular not for creating false invoices, tax evasion, or other criminal offenses.
(3) Automated access beyond the API (e.g., scraping, bots, mass requests outside the agreed quota) is prohibited without written permission from the Provider.
(4) The user indemnifies the Provider against all third-party claims arising from the user’s violation of the obligations stated in paragraphs 1–3.
§ 11 Data Protection and Order Processing
(1) The collection and processing of the user’s personal data is governed by the Privacy Policy, which is an integral part of these GTC.
(2) Insofar as the user transmits personal data of third parties (e.g., customer data, supplier data) to TaxLayer by uploading invoices, the user is the data controller under data protection law (Art. 4 No. 7 GDPR); TaxLayer acts as data processor (Art. 4 No. 8 GDPR).
(3) A data processing agreement (DPA) pursuant to Art. 28 GDPR can be concluded upon request at info@landauer.de. Without a separate DPA, the processing of special categories of personal data under Art. 9 GDPR via the Service is prohibited.
(4) All data processing takes place in data centers in Germany (Frankfurt am Main, Google Cloud Region europe-west3). No transfer to third countries outside the EEA takes place, unless expressly stated otherwise in the Privacy Policy.
§ 12 Intellectual Property
(1) All rights to the TaxLayer platform, including software, design, text, logos, and trademarks, belong to the Provider or its licensors. Use of the Service does not transfer these rights.
(2) The user does not grant the Provider any rights to uploaded PDFs or generated e-invoices. The Provider processes this data solely for contract fulfillment and does not use it for its own purposes, advertising, or AI model training.
§ 13 Changes to GTC and Prices
(1) The Provider reserves the right to change these GTC and prices for existing subscriptions. Changes will be communicated to the user via email or the platform at least 30 days before taking effect.
(2) If the user does not object to the changed terms within 30 days of receiving notice, the changed terms are deemed accepted. This effect will be expressly noted in the notice.
(3) In the event of a price increase, the user has the right to extraordinary termination at the time the increase takes effect.
§ 14 Final Provisions
(1) The law of the Federal Republic of Germany applies, excluding the UN Convention on Contracts for the International Sale of Goods (CISG).
(2) The exclusive place of jurisdiction for all disputes arising from or in connection with these GTC is Berlin, provided the user is a merchant, legal entity under public law, or public-law special fund.
(3) Should individual provisions of these GTC be or become wholly or partially invalid or unenforceable, the validity of the remaining provisions shall not be affected. The invalid or unenforceable provision shall be replaced by a valid provision that comes as close as possible to the economic purpose of the invalid provision.
(4) The Provider is neither willing nor obligated to participate in dispute resolution proceedings before a consumer arbitration board (§ 36 VSBG). Since the offering is directed exclusively at entrepreneurs, the VSBG does not apply.