Terms of Service

Nolvira AI

Version: 2.0-2026-05-06 Drafted on: May 6, 2026 Effective from: Date of publication at https://nolvira.app Official language: Spanish. In case of conflict between versions, the Spanish version prevails.

⚠️ IMPORTANT LEGAL NOTICE — READ BEFORE USING

NOLVIRA AI IS SOLELY A TECHNOLOGY SUPPORT TOOL FOR INFORMATIONAL PURPOSES. IT IS NOT AN ACCOUNTING FIRM. IT IS NOT A LAW FIRM. IT DOES NOT ISSUE TAX OPINIONS. IT DOES NOT REPRESENT USERS BEFORE TAX AUTHORITIES. IT DOES NOT FILE TAX RETURNS WITH THE SAT OR THE IRS.

Calculations, reminders, and suggestions generated by the platform are EXCLUSIVELY ORIENTATIONAL AND REFERENTIAL.

The user is the SOLE AND EXCLUSIVE RESPONSIBLE PARTY for:

• Verifying the accuracy of all information before using it
• Consulting a certified public accountant or tax attorney before important decisions
• Complying with all tax obligations before SAT (Mexico) and IRS (USA)
• Responding to any fine, penalty, or requirement from tax authorities

BY ACCEPTING THESE TERMS, THE USER EXPRESSLY ASSUMES ALL RISK OF THEIR TAX ACTIVITY AND RELEASES NOLVIRA TECNOLOGÍA FISCAL, S.A.S. FROM ANY LIABILITY DERIVED FROM THE USE OF THE PLATFORM, TO THE MAXIMUM EXTENT PERMITTED BY LAW.

TABLE OF CONTENTS

1. Definitions
2. Acceptance of Terms
3. Eligibility Requirements
4. Service Description
5. Subscription Model and Payments
6. User Account and Security
7. User Content
8. Intellectual Property
9. License to Use
10. Use Restrictions
11. AI Output Policy
12. Fiscal Liability Limitation
13. No Filing and No Automatic Compliance
14. Double Confirmation for Critical Tax Recommendations
15. Indemnification
16. Warranty Disclaimers
17. Limitation of Damages
18. User Assumption of Risk
19. Declared Security Measures
20. Third-Party Data Processing Annex
21. Third-Party Liability Limitation
22. No Fiduciary Relationship
23. Force Majeure
24. Right of Preventive Suspension
25. Incident Cooperation Clause
26. Modification of Terms
27. Termination
28. Governing Law and Jurisdiction
29. Jurisdiction Annex by Segment
30. Assignment
31. Entire Agreement
32. Severability
33. Language
34. Consumer Protection
35. Contact

1. Definitions

"Nolvira IA", "Nolvira AI", "the Platform", "the Service", or "we": Refers to the service provider, Nolvira Tecnología Fiscal, S.A.S., a Sociedad por Acciones Simplificada (S.A.S.) incorporated under Mexican law, represented by its sole Administrator Luis Felipe Franzoni Mathieu, with RFC [PENDING - CORPORATE RFC], fiscal domicile at Tecoyotitla 320-2, Florida, Álvaro Obregón, Mexico City, ZIP 01030, Mexico, which operates under the trade name Nolvira IA / Nolvira AI through the domain https://nolvira.app.

"User", "you", or "the Client": An adult individual who registers on the Platform, whether a tax resident of Mexico or the United States, who uses the Service for purposes of organizing, calculating, and managing their tax information.

"Terms" or "ToS": This Terms of Service document.

"Plan": Any of the subscription tiers offered: Free, Solo, Professional, or Accounting Firm.

"CFDI": Comprobante Fiscal Digital por Internet (Digital Tax Receipt by Internet), under Mexican legislation.

"Stripe": Payment processing platform used for billing and subscription management.

"User Data": All tax, accounting, banking, or personal information that the User uploads, imports, generates, or stores on the Platform, including but not limited to: CFDI XMLs, bank statements CSV, receipts, invoices, screenshots, and any other document or data uploaded to the Platform.

"AI Assistant": Conversational functionality based on artificial intelligence (including OpenAI Vision API and other language models) that provides referential guidance on tax matters.

2. Acceptance of Terms

By creating an account, registering, subscribing to a paid Plan, or using any functionality of Nolvira IA, you declare that you have read, understood, and expressly, informedly, specifically, and irrevocably accepted these Terms of Service, as well as our Privacy Policy.

2.1 Formalized Acceptance Mechanism (Click-to-Accept)

Acceptance of these Terms is formalized exclusively through a "click-to-accept" mechanism during the registration process, which constitutes a valid manifestation of will under applicable law. Without full acceptance of the following requirements, registration cannot be completed.

During registration, the User must actively, voluntarily, and explicitly check (without automatic pre-selection) the following checkboxes:

(a) Fiscal Disclaimer Checkbox:

"I have read and understand that Nolvira IA is NOT an accounting firm, NOT a law firm, does NOT issue tax opinions, does NOT represent before tax authorities, and does NOT file tax returns. I assume all responsibility for my tax activity."

(b) Liability Limitation Checkbox:

"I have read and accept the liability limitation established in Section 17, including the liability cap according to my Plan (Free: $50 USD or refund of last charge; Solo/Professional: the greater of fees paid in the last 12 months or $250 USD; Accounting Firm: fees paid in the last 12 months), and the exclusion of indirect, consequential, and punitive damages, except where prohibited by law."

(c) Risk Assumption Checkbox:

"I understand that Nolvira IA is an automated technology tool that may contain software, OCR, AI, or regulatory updating errors. I use the service at my own risk and will not blindly trust calculations without professional verification."

(d) AI Output Policy Checkbox:

"I understand that AI may make errors, hallucinations, or incorrect interpretations, that OCR is not 100% accurate, and that legal sources may be outdated. I will not rely exclusively on AI for tax decisions."

2.2 Record of Acceptance Evidence

Nolvira IA will record and electronically preserve, as evidence, the following information for each acceptance:

• User's IP address at the time of registration;
• Exact date and time (UTC-6 timestamp) of acceptance;
• Specific version of the Terms accepted;
• Status of each of the four checkboxes (individually checked);
• Unique session identifier of registration.

2.3 No Acceptance, No Service

A User who does not actively and explicitly check the four checkboxes described in clause 2.1 cannot complete their registration or use the Service. Failure to accept any of these elements constitutes an absolute impediment to the formation of the contract.

2.4 Acceptance by Continued Use

Continued use of the Service after any modification to these Terms will constitute acceptance of such changes, provided that the material modification has been notified in accordance with Section 26.

2.5 Acceptance on Behalf of Third Parties

If you use the Platform on behalf of a company, accounting firm, LLC, or other entity, you declare that you have the legal authority to bind such entity to these Terms and that such entity shall also be subject to all liability limitations, indemnities, and risk assumptions contained herein.

If you do not agree with any part of these Terms, you must refrain from using the Platform.

3. Eligibility Requirements

The Service is exclusively intended for adult individuals over 18 (eighteen) years of age with legal capacity to contract, who have an RFC (in Mexico) or a Tax Identification Number / EIN (in the United States) and an active tax regime. Use of the Service by minors is expressly prohibited.

To use the full tax functionalities of the Platform, the User must provide truthful, accurate, and up-to-date information about their tax situation, including tax regime, tax domicile, predominant activity, and any other data required by the system. Nolvira IA reserves the right to verify the User's identity and to suspend or cancel accounts that do not meet these requirements.

The Service is not intended for individuals without real tax obligations. Accounts created with false, incomplete, or test information may be suspended without prior notice.

4. Service Description

Nolvira IA is a software-as-a-service (SaaS) platform that provides support tools for the organization, referential calculation, and management of tax information for:

(a) Mexican freelancers under the RESICO regime, Persona Física con Actividades Empresariales y Profesionales (PFAE), or any other current individual tax regime; (b) Owners of LLCs (Limited Liability Companies) in the United States.

The main features include: upload of CFDIs in XML format; import of bank transactions via CSV files; intelligent capture of receipts and invoices using image processing with artificial intelligence (including OpenAI Vision API); referential calculation of federal and state taxes (Mexico and the United States); conversational AI assistant for general tax guidance; fiscal obligation reminders; compliance dashboard; calculation of provisional federal payments (Mexico); calculation of quarterly estimated federal payments (United States); and referential calculation of annual LLC fees by U.S. state.

IMPORTANT NOTICE: Nolvira IA is a technology support tool. It is NOT an accounting firm, it is NOT a tax law firm, and it does NOT replace the personalized professional advice of a Certified Public Accountant (CPA), tax accountant, tax attorney, or any other duly accredited and authorized professional to provide tax advice in your jurisdiction. The calculations, reminders, suggestions, and responses of the AI Assistant are of a purely referential and informational nature.

5. Subscription Model and Payments

5.1 Available Plans

Nolvira IA operates under a subscription model with the following plans:

Prices may include applicable taxes under Mexican legislation (VAT). USD prices are approximate and may vary according to the exchange rate at the time of charge. Payments are processed in the currency determined by Stripe according to the payment method's location.

5.2 Automatic Renewal

All paid subscriptions renew automatically at the end of each billing period (monthly or annual, depending on the selected plan), unless the User cancels the subscription prior to the renewal date. The charge will be made automatically to the payment method registered with Stripe. For recurring subscriptions, the User provides their express prior consent at the time of first payment, and Nolvira IA will send an advance notice by email before each renewal, in accordance with Section 34 (Consumer Protection).

5.3 Plan Changes

The User may change plans at any time through the Stripe Customer Portal. Plan changes are automatically prorated by Stripe: if the User upgrades to a higher plan, the prorated difference will be charged for the remaining period; if downgrading to a lower plan, the new plan will take effect at the beginning of the next billing period, with no refund for the previous plan.

5.4 Cancellation

The User may cancel their subscription at any time without any penalty through the Stripe Customer Portal, by requesting it at soporte@nolvira.app, or through the "Delete my account" button available in the iOS mobile application (Settings > Privacy and Security > Delete Account), in accordance with Apple App Store Review Guideline 5.1.1(v). Cancellation will be effective at the end of the current billing period in progress. During the remaining period, the User may continue using the Service without additional restrictions.

5.5 Refund Policy

NO refunds are granted for early cancellation or for unused partial periods. However, the User will maintain full access to the Service until the expiration date of the current billing period. This policy applies to both monthly and annual subscriptions. No prorated refunds will be issued.

Exception: If Nolvira IA permanently and unjustifiably suspends the Service for more than 7 (seven) consecutive business days due to causes directly attributable to Nolvira IA, the User may request a proportional refund for the unserved period, subject to verification.

5.6 Suspension for Non-Payment

If Stripe cannot process the renewal payment, Nolvira IA will notify the User and grant a grace period of 7 (seven) calendar days to regularize their payment method. If, upon expiration of such period, payment has not been regularized, Nolvira IA may suspend access to the Service without any liability. User Data will be retained for an additional 30 (thirty) calendar days, after which it may be anonymized or deleted in accordance with the Privacy Policy.

5.7 Billing

Invoices corresponding to each charge are generated automatically and are available for download in the Stripe Customer Portal. Nolvira IA issues CFDI for each charge in accordance with Mexican tax legislation when applicable, as required under Section 34 (Consumer Protection).

5.8 Price Adjustments

Nolvira IA reserves the right to modify plan prices. Any price increase will be notified at least 30 (thirty) calendar days in advance by email. The User who does not accept the new price may cancel their subscription without penalty before the adjustment takes effect.

6. User Account and Security

6.1 Account Creation

To use Nolvira IA, the User must create an account by providing truthful, complete, and up-to-date information. The User is responsible for maintaining the accuracy of their profile information.

6.2 Confidentiality of Credentials

The User is responsible for maintaining the confidentiality of their password and any other account access data. The User agrees to: (a) not share their credentials with third parties; (b) use secure passwords; and (c) log out when finished using the Service, especially on shared devices.

6.3 Notification of Unauthorized Use

The User agrees to immediately notify Nolvira IA through soporte@nolvira.app of any unauthorized use of their account, security breach, or suspicion of improper access by third parties. Nolvira IA will not be liable for losses or damages resulting from failure to comply with this obligation.

6.4 Suspension for Suspicious Activity

Nolvira IA reserves the right to temporarily or permanently suspend any account that exhibits suspicious activity, including but not limited to: unauthorized access attempts, use of compromised credentials, anomalous usage patterns, or any indication of fraud or security breach. Nolvira IA will notify the User by email unless notification could compromise a security investigation.

6.5 Responsibility for Account Actions

The User is responsible for all activities that occur under their account, whether authorized or not, unless they have duly notified Nolvira IA of unauthorized use in accordance with clause 6.3.

7. User Content

7.1 Data Ownership

The User retains all intellectual property rights and ownership over the User Data they upload, import, or generate on the Platform. Nolvira IA claims no ownership rights over the User's tax, accounting, or personal information.

7.2 License to Provide the Service

By uploading User Data to the Platform, you grant Nolvira IA a limited, non-exclusive, revocable, and sublicensable license solely to necessary infrastructure providers, to use, process, store, analyze, and transmit your User Data solely for the purpose of providing, improving, and protecting the Service.

7.3 Use of Aggregated and Anonymized Data

Nolvira IA may use aggregated, anonymized, and statistical data derived from the processing of User Data for purposes of service improvement, model training (provided that re-identification of the User is not possible), research, market report preparation, and development of new features. Such aggregated data will not identify the User individually.

7.4 Content Prohibitions

The User agrees NOT to upload, import, or store on the Platform:

(a) Illegal, fraudulent, defamatory, obscene content, or content that violates the rights of third parties; (b) Tax or personal data of third parties without the express and documented authorization of such third parties; (c) Malware, viruses, or any code designed to damage, interfere with, or access systems without authorization; (d) Content that infringes the intellectual property rights of third parties; (e) Any document or information that the User knows or should know is false, altered, or fraudulent.

7.5 Responsibility for Uploaded Content

The User is solely responsible for the accuracy, legality, integrity, and quality of the User Data. Nolvira IA does not verify the truthfulness of uploaded documents and assumes no responsibility for errors, omissions, or inaccuracies in the information provided by the User.

7.6 Content Removal

Nolvira IA may remove or restrict access to any User Content that violates these Terms, applicable law, or the rights of third parties, without prior notice when there is imminent legal risk, or with 15 (fifteen) calendar days' notice in other cases.

8. Intellectual Property

8.1 Nolvira IA Ownership

Nolvira IA retains all intellectual property rights over the Platform, software, source and object code, user interfaces, graphic designs, logos, trademarks (including "Nolvira IA", "Nolvira AI" and their variants), domain names, databases, documentation, algorithms, AI models developed or adapted by Nolvira IA, and any other material protected by copyright, industrial property rights, or trade secrets.

8.2 Feedback

The User may send suggestions, comments, ideas, or improvement proposals ("Feedback"). By doing so, the User grants Nolvira IA a perpetual, irrevocable, royalty-free, transferable, and sublicensable license to use such Feedback for any purpose, commercial or otherwise, without obligation of compensation or attribution.

9. License to Use

Subject to compliance with these Terms and payment of the corresponding fees (when applicable), Nolvira IA grants the User a license to use the Service with the following characteristics:

(a) Non-exclusive: Nolvira IA may grant similar licenses to other users; (b) Non-transferable: The User may not transfer, assign, sublicense, sell, lease, or lend their access to the Platform to third parties; (c) Revocable: Nolvira IA may revoke the license in case of breach of these Terms; (d) Limited to the duration of the active subscription: The license expires automatically upon cancellation of the subscription or termination of these Terms for any cause; (e) Personal and non-commercial for the Free plan: The Free plan is intended exclusively for personal evaluation and may not be used for commercial purposes, accounting firm operations, or for processing third-party client data.

The license is granted solely to access and use the Platform through the officially provided interfaces (web application and iOS mobile application). Automated unauthorized access, scraping, reverse engineering, decompiling, disassembling, or any attempt to obtain the source code of the Service is expressly prohibited.

10. Use Restrictions

The User agrees NOT to perform, directly or indirectly, any of the following actions:

(a) Reverse engineer, decompile, disassemble, or otherwise attempt to discover the source code, algorithms, data structure, or architecture of the Service; (b) Reproduce, modify, adapt, translate, create derivative works, transfer, distribute, sublicense, rent, lease, lend, sell, or market the Service or any part thereof; (c) Remove, hide, or alter copyright notices, trademarks, or other intellectual property notices contained in the Service; (d) Use robots, spiders, scrapers, scripts, data mining tools, or any other automated means to access, monitor, copy, or extract data from the Platform; (e) Interfere with or disrupt the integrity, security, or performance of the Service, including denial-of-service attacks (DDoS), code injection, or exploitation of vulnerabilities; (f) Use the Service to develop a competing product or service, or for industrial or commercial espionage purposes; (g) Use the Service for illegal, fraudulent purposes, or to evade tax obligations; (h) Upload false, altered, or third-party tax information to the Platform without express authorization; (i) Share access credentials or allow account access to persons other than the registered owner; (j) Exceed the usage limits established for their Plan, including number of clients, transactions, or storage.

Failure to comply with any of these restrictions shall constitute just cause for immediate termination of these Terms and may give rise to civil and criminal liability under applicable law.

11. AI Output Policy

11.1 Nature of Generative AI

The User acknowledges and accepts that Nolvira IA uses generative artificial intelligence models, including but not limited to OpenAI GPT-4, GPT-4o, and other language and vision models, to produce responses, calculations, classifications, and recommendations.

11.2 Known System Limitations

The artificial intelligence employed by the Platform has the following inherent limitations, which the User acknowledges and accepts:

(a) Errors and Hallucinations: AI may generate incorrect, invented, or non-compliant information with current fiscal or legal reality (a phenomenon known as "hallucination"); (b) OCR Not 100% Accurate: Optical character recognition (OCR) applied to images of receipts, invoices, and documents may produce transcription errors, omission of numeric data, character confusion, or incorrect classification of concepts; (c) Outdated Legal Sources: AI models may not contain the most recent tax legislation, and their knowledge has a cutoff date that may not include reforms, decrees, resolutions, or administrative criteria published thereafter; (d) Limited Contextual Interpretation: AI may not understand complex, atypical tax situations involving multiple jurisdictions, simultaneous regimes, or non-standard corporate structures; (e) Dependence on Input Quality: The accuracy of AI responses depends directly on the quality, clarity, and accuracy of the information provided by the User. Incomplete or erroneous data will produce incorrect results.

11.3 No Substitution for Professional Judgment

AI OUTPUT DOES NOT SUBSTITUTE THE PROFESSIONAL JUDGMENT OF AN ACCOUNTANT, TAX ATTORNEY, OR CERTIFIED ADVISOR. The User must:

(a) Not rely exclusively on AI for significant tax-impact decisions; (b) Critically validate all AI recommendations with an independent professional before acting; (c) Report errors, inconsistencies, or suspicious results to soporte@nolvira.app for continuous system improvement.

11.4 AI Error Reporting Mechanism

Nolvira IA will provide an accessible mechanism within the Platform to report incorrect, inaccurate, or problematic responses from the AI Assistant. Reports will be used to improve the system, without generating any obligation of compensation or liability by Nolvira IA toward the reporting User.

12. Fiscal Liability Limitation

12.1 Nature of the Service

NOLVIRA IA IS A TECHNOLOGY SUPPORT TOOL. IT IS NOT AN ACCOUNTING FIRM, IT IS NOT A LAW FIRM, AND IT DOES NOT REPLACE THE PERSONALIZED PROFESSIONAL ADVICE OF A CERTIFIED PUBLIC ACCOUNTANT (CPA), TAX ACCOUNTANT, TAX ATTORNEY, OR ANY OTHER DULY ACCREDITED AND AUTHORIZED PROFESSIONAL TO PROVIDE TAX ADVICE IN YOUR JURISDICTION. NOLVIRA IA DOES NOT PREPARE, FILE, OR SUBMIT TAX RETURNS BEFORE ANY TAX AUTHORITY.

By accepting these Terms, you acknowledge and expressly consent that:

(a) Merely Informational Nature: Tax calculations, provisional payments, estimated payments, LLC fees, and any other numerical results generated by the Platform are of a PURELY REFERENTIAL AND INFORMATIONAL NATURE. Under no circumstances do they constitute a tax opinion, sworn statement, or official document before tax authorities.

(b) Does Not Replace Professional Advice: The Platform DOES NOT REPLACE personalized advice from a duly authorized tax professional in your jurisdiction. The AI Assistant provides general guidance based on language models. THE AI ASSISTANT'S RESPONSES DO NOT CONSTITUTE PROFESSIONAL TAX, LEGAL, OR ACCOUNTING ADVICE and may contain errors, omissions, or imprecise interpretations.

(c) Obligation to Validate with Independent Professional: The User is obligated to validate all information, calculations, reminders, or suggestions generated by the Platform with an independent tax professional before making any tax-impact decision or filing returns with tax authorities. Failure to perform this validation constitutes an exclusive and voluntary decision by the User, at their own risk.

(d) No Access to Privileged Information: Nolvira IA HAS NO ACCESS to privileged, reserved, or confidential information from the Servicio de Administración Tributaria (SAT) of Mexico, the Internal Revenue Service (IRS) of the United States, or any other tax authority. Nolvira IA cannot know internal administrative resolutions, unpublished criteria, or particular taxpayer information maintained in government systems.

(e) Lag in Regulatory Changes: Tax legislation changes constantly. Nolvira IA strives to keep the system updated, but DOES NOT GUARANTEE THAT CALCULATIONS REFLECT THE REGULATIONS IN FORCE AT THE TIME OF FILING WITH THE TAX AUTHORITY. Regulatory changes, decrees, resolutions, or criteria from tax authorities may not be immediately reflected in the Platform.

(f) Automated Capture Limitations: Intelligent capture of receipts and invoices using OCR and AI MAY CONTAIN TRANSCRIPTION, CLASSIFICATION, OR INTERPRETATION ERRORS. The User must manually review all captured information before using it for tax purposes.

(g) No Filing with Authorities: Nolvira IA DOES NOT PREPARE, FILE, OR SUBMIT TAX RETURNS before the SAT of Mexico, the IRS of the United States, or any other tax authority.

(h) No Representation or Communication: Nolvira IA DOES NOT COMMUNICATE WITH TAX AUTHORITIES on behalf of the User, nor does it represent them in any administrative or contentious proceeding.

(i) No Eligibility Review: Nolvira IA DOES NOT REVIEW OR VALIDATE THE USER'S ELIGIBILITY for any tax regime, deduction, credit, or tax benefit.

12.2 Final Responsibility of the User

THE USER IS THE SOLE AND EXCLUSIVE RESPONSIBLE PARTY FOR:

(a) Verifying the accuracy of all calculations, sums, classifications, and results generated by the Platform before using them to file returns, provisional payments, estimated payments, or any other tax obligation; (b) Consulting with a qualified and independent tax professional before making significant tax-impact decisions; (c) Ensuring that the information provided to the Platform is truthful, complete, and up-to-date; (d) Complying with all federal, state, and municipal tax obligations in Mexico and/or the United States, as applicable; (e) Responding to tax authorities for any discrepancy, error, omission, or non-compliance in their returns or payments.

12.3 Express Assumption of Fiscal Risk

THE USER EXPRESSLY DECLARES THAT THEY UNDERSTAND AND ACCEPT THAT:

(a) Nolvira IA is an automated technology tool with inherent margins of error in software, artificial intelligence processing, optical character recognition (OCR), and interpretation of complex tax regulations; (b) Use of the Service for tax purposes involves risks known and accepted by the User, including but not limited to: calculation errors, regulatory obsolescence, AI misinterpretation, OCR transcription failures, and omission of specific tax obligations not contemplated in the Platform; (c) The User voluntarily, consciously, and irrevocably assumes all risk derived from relying, totally or partially, on results generated by the Platform, releasing Nolvira Tecnología Fiscal, S.A.S. from any contractual liability for such risks to the maximum extent permitted by law.

12.4 Fiscal Liability Waiver

TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, NOLVIRA IA, LUIS FELIPE FRANZONI MATHIEU, THEIR COLLABORATORS, SUPPLIERS, AFFILIATES, AND LICENSORS WILL NOT BE LIABLE FOR:

(a) Fines, surcharges, updates, late interest, penalties, or any other charge imposed by Mexican or U.S. tax authorities resulting from the use of or reliance on calculations, reminders, or information provided by the Platform; (b) Loss of tax benefits, deductions, credits, or tax incentives due to errors in the Service's calculations or lack of regulatory updates; (c) Damages resulting from the filing of incorrect, incomplete, or untimely returns based on Nolvira IA's information or calculations; (d) Consequences of relying on the AI Assistant's responses as if they were professional advice; (e) Damages resulting from errors in OCR/AI document capture that were not reviewed and validated by the User; (f) Any dispute, audit, requirement, or tax procedure initiated by tax authorities; (g) Actions, omissions, or resolutions of tax authorities affecting the User, even when such actions are indirectly related to information processed in the Platform.

13. No Filing and No Automatic Compliance

13.1 Express Declaration of Limited Scope

The User acknowledges and expressly accepts that Nolvira IA, in any of its Plans and functionalities:

(a) Does NOT file tax returns: Nolvira IA DOES NOT PREPARE, GENERATE, VALIDATE, OR FILE tax returns, provisional payment reports, estimated payments, or any other official document before the Servicio de Administración Tributaria (SAT) of Mexico, the Internal Revenue Service (IRS) of the United States, or any other federal, state, or municipal tax authority.

(b) Does NOT generate definitive tax compliance: The calculations, reminders, and suggestions of the Platform DO NOT CONSTITUTE DEFINITIVE TAX COMPLIANCE. Actual fulfillment of tax obligations depends exclusively on the User's actions outside the Platform.

(c) Does NOT replace accounting workpapers: The Platform DOES NOT GENERATE ACCOUNTING WORKPAPERS that meet auditing, tax review, or due diligence standards required of accounting firms, auditors, or tax reviewers.

(d) Does NOT review eligibility: Nolvira IA DOES NOT REVIEW OR VALIDATE the User's eligibility for the RESICO regime, PFAE, individual LLC, S-Corp, or any other tax regime, special deduction, tax credit, or fiscal benefit.

(e) Does NOT validate legal consequences without human review: No recommendation, calculation, or suggestion generated by the Platform has been reviewed or validated by a human professional (accountant, tax attorney, or advisor) unless the User independently contracts such service outside Nolvira IA.

13.2 Consequence of Failure to Obtain External Validation

If the User chooses not to validate the Platform's results with an independent tax professional before filing returns or making payments, such decision is exclusive, voluntary, and at their own risk. Nolvira IA assumes no responsibility for the consequences of such omission.

14. Double Confirmation for Critical Tax Recommendations

14.1 Mandatory Confirmation Screens

Before the Platform presents the User with significant tax-impact recommendations—including but not limited to: classification of an expense as deductible or non-deductible, calculation of provisional payments, determination of applicable tax regime, treatment of VAT, income tax, or state taxes—the system will display a mandatory confirmation screen that the User must explicitly accept to continue.

14.2 Confirmation Text

The confirmation screen will include the following message or its updated equivalent:

"I understand that this is automated guidance generated by artificial intelligence and that it may contain errors. I must validate this recommendation with a certified public accountant or tax advisor before making decisions or filing returns with tax authorities."

14.3 Record of Confirmations

Nolvira IA will electronically record each User confirmation, including timestamp, session identifier, and version of the displayed message. This record will be retained as evidence.

15. Indemnification

15.1 General Indemnification Obligation

The User agrees to defend, indemnify, and hold harmless Nolvira Tecnología Fiscal, S.A.S., their collaborators, suppliers, affiliates, licensors, and representatives (collectively, the "Indemnified Parties") from and against any claim, demand, action, loss, damage, liability, cost, expense, fine, penalty, or judgment (including reasonable attorneys' fees) arising out of or in connection with:

(a) The User's use of the Service in a manner contrary to these Terms; (b) The User's violation of any law, regulation, or third-party right; (c) Incorrect, incomplete, false, or outdated data provided by the User to the Platform; (d) Changes in tax legislation after the calculation date that have not yet been reflected in the system; (e) OCR or AI errors in document capture that were not reviewed and corrected by the User; (f) The User's failure to review and validate the results generated by the Platform before filing returns or making payments to tax authorities; (g) Any content uploaded by the User that infringes intellectual property rights, privacy rights, or any other third-party right; (h) Unauthorized use of the User's account by third parties due to the User's negligence in protecting their credentials; (i) Any tax dispute, requirement, audit, or administrative procedure derived from information processed through the Service; (j) Use of the Service in violation of applicable tax laws, including filing incorrect returns, failing to meet tax obligations, or using the Platform to evade, conceal, or underreport taxes; (k) The User's failure to hire independent professional advice when such advice was necessary or advisable for the proper discharge of their tax obligations; (l) Providing false, altered, fraudulent, or third-party information without express authorization through the Platform.

15.2 First Demand Indemnification

The User's indemnification obligation shall be triggered AT FIRST DEMAND, that is, from the moment any Indemnified Party receives a notice, claim, requirement, subpoena, arbitration notification, or any formal communication denoting a liability risk, EVEN IF NO FINAL JUDGMENT NOR FIRM JUDICIAL DECLARATION exists against the Indemnified Party. The User shall advance the necessary funds for defense from the first notification, without waiting for the conclusion of the proceeding.

15.3 Exclusive Defense

Nolvira IA reserves the right to assume the EXCLUSIVE DEFENSE of any claim subject to indemnification, with attorneys of its own choice and at its entire discretion. If Nolvira IA assumes exclusive defense:

(a) The User is obligated to cooperate in good faith and provide all information, documentation, and testimony that Nolvira IA or its designated attorneys request; (b) The User may not enter into any settlement, transaction, agreement, or waiver that affects the rights or interests of Nolvira IA without its prior express written consent; (c) The User shall be responsible for paying all attorneys' fees, court costs, litigation expenses, expert fees, and other disbursements that Nolvira IA or its designated attorneys incur in the defense of the claim, without limitation of amount, unless a final judgment declares the claim wholly groundless and malicious; (d) Nolvira IA may make the procedural and strategic decisions it deems appropriate, including filing exceptions, appeals, counterclaims, or defenses, without the need to consult the User beforehand.

15.4 Notification and Cooperation

Nolvira IA will notify the User of any claim subject to indemnification within a reasonable time. The User will cooperate in good faith in the defense of such claim in accordance with the instructions of Nolvira IA or its designated attorneys. The User's failure to provide timely and diligent cooperation shall not exempt the User from their indemnification obligation, nor shall it limit Nolvira IA's right to exercise the corresponding legal actions to obtain reimbursement of all costs incurred.

16. Warranty Disclaimers

TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, THE SERVICE IS PROVIDED "AS IS" AND "AS AVAILABLE", WITHOUT WARRANTIES OF ANY KIND, WHETHER EXPRESS, IMPLIED, STATUTORY, OR OTHERWISE, INCLUDING BUT NOT LIMITED TO WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, TITLE, NON-INFRINGEMENT, ACCURACY, RELIABILITY, UNINTERRUPTED AVAILABILITY, OR DATA SECURITY.

SPECIFICALLY, AND WITHOUT LIMITING THE FOREGOING, NOLVIRA IA DOES NOT WARRANT OR REPRESENT THAT:

(a) The Service will be uninterrupted, timely, secure, or error-free; (b) The tax calculations generated by the Platform will be accurate, complete, or up-to-date with respect to current legislation; (c) The results obtained from the use of the Service will be accurate or reliable; (d) The OCR/AI document capture will be 100% accurate or complete; (e) The AI Assistant will provide correct, up-to-date, or applicable tax information for the User's particular situation; (f) Any defect or error in the Service will be corrected; (g) The Service will be free of viruses, malware, or other harmful components; (h) The service will not contain software errors, bugs, or inaccurate results. Use is at your own risk; (i) Nolvira IA guarantees that the platform meets the specific requirements of each user or each particular tax jurisdiction. Each user is responsible for verifying the applicability of the Service to their specific situation.

THE USER EXPRESSLY AGREES THAT THEY ASSUME ALL RISK ASSOCIATED WITH THE USE OF THE SERVICE AND THE TAX DECISIONS THEY MAKE BASED ON THE INFORMATION, CALCULATIONS, REMINDERS, OR SUGGESTIONS PROVIDED BY NOLVIRA IA.

SOME JURISDICTIONS DO NOT ALLOW THE EXCLUSION OF IMPLIED WARRANTIES, SO SOME OF THE ABOVE EXCLUSIONS MAY NOT APPLY IN THEIR ENTIRETY TO THE USER.

17. Limitation of Damages

17.1 Liability Cap by Plan (Tier)

TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, THE TOTAL CONTRACTUAL AND EXTRA-CONTRACTUAL LIABILITY OF NOLVIRA IA, LUIS FELIPE FRANZONI MATHIEU, THEIR COLLABORATORS, SUPPLIERS, AFFILIATES, AND LICENSORS TO THE USER FOR ANY CLAIM, DAMAGE, LOSS, OR LIABILITY ARISING OUT OF OR IN CONNECTION WITH THESE TERMS OR THE USE OF THE SERVICE, WHETHER IN CONTRACT, TORT (INCLUDING NEGLIGENCE), STRICT LIABILITY, OR ANY OTHER LEGAL THEORY, SHALL BE LIMITED AS FOLLOWS ACCORDING TO THE USER'S PLAN:

(a) Free Plan: The liability limit shall be $50.00 USD (fifty United States dollars) OR the refund of the last charge made to the User, if any charge was made. If the User has made no charge, the liability limit shall be $0 USD.

(b) Solo and Professional Plans (Paid B2C): The liability limit shall be THE GREATER of: (i) the total amount of fees paid by the User to Nolvira IA during the 12 (twelve) months immediately preceding the date on which the event giving rise to the liability occurred; OR (ii) $250.00 USD (two hundred fifty United States dollars).

(c) Accounting Firm Plan (B2B): The liability limit shall be the total amount of fees paid by the User to Nolvira IA during the 12 (twelve) months immediately preceding the date on which the event giving rise to the liability occurred, unless the parties have agreed in writing to a higher amount (up to 2x or 3x of annual contractual fees) in a separate specific commercial agreement.

17.2 Exclusion of Indirect Damages

IN NO EVENT WILL NOLVIRA IA OR ITS REPRESENTATIVES BE LIABLE TO THE USER FOR INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL, PUNITIVE, EXEMPLARY, MORAL, REPUTATIONAL, LOSS OF PROFITS, LOSS OF CLIENTS, LOSS OF CONTRACTS, LOSS OF TAX SAVINGS, LOSS OF ANTICIPATED PROFITS, LOSS OF BUSINESS OPPORTUNITY, DAMAGES FOR BUSINESS INTERRUPTION, COSTS OF SUBSTITUTE SERVICES, OR ANY OTHER INTANGIBLE, ECONOMIC OR NON-ECONOMIC DAMAGE, EVEN IF NOLVIRA IA HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES AND EVEN IF CONVENTIONAL REPAIR MEANS FAIL IN THEIR ESSENTIAL PURPOSE.

17.3 Essential Element of Price

The User acknowledges and accepts that the liability limitations established in this Section 17 constitute an ESSENTIAL ELEMENT OF THE SUBSCRIPTION PRICE and a determining factor in setting the Service's rates. Without this contractual limitation of liability, the service prices would be substantially higher, or the Service could not be offered under current conditions. By accepting these Terms, the User acknowledges that they are contracting a low-cost service precisely because the provider's contractual liability is strictly limited.

17.4 Clear Carve-Outs to the Limitation (Non-Waivable Exceptions)

THE FOREGOING LIMITATIONS DO NOT APPLY WHERE APPLICABLE LAW DOES NOT PERMIT THE LIMITATION OF LIABILITY, INCLUDING WITHOUT LIMITATION:

(a) Willful misconduct or gross negligence proven on the part of Nolvira Tecnología Fiscal, S.A.S., or their representatives; (b) Personal injury damages, including bodily injury, death, or damages arising from harm to physical or psychological integrity; (c) Breach of non-waivable consumer obligations under the Federal Consumer Protection Law (LFPC) or other applicable consumer protection laws; (d) Orders of competent authority, final judicial resolutions, or mandates of regulatory authorities that do not admit contractual limitation; (e) Breach of the LFPDPPP (Federal Law on Protection of Personal Data Held by Private Parties) where applicable law expressly prohibits the limitation of liability; (f) Criminal liability arising from criminal conduct; (g) Administrative sanctions imposed by competent authorities, which are not contractually limitable.

17.5 Basis of the Limitation

The User acknowledges that the liability limitations set forth in this Section 17 constitute an essential element of the economic basis of these Terms and that subscription prices reflect the allocation of risk between the parties. Without these limitations, Nolvira IA could not offer the Service at current prices.

18. User Assumption of Risk

18.1 Express Declaration of Risk Assumption

BY ACCEPTING THESE TERMS, THE USER EXPRESSLY DECLARES, UNDER OATH OF TRUTH, THAT:

(a) Understands the Experimental Nature of the Service: The User understands that Nolvira IA is an automated technology tool that employs artificial intelligence, language models, optical character recognition (OCR), and software under constant development, all of which carry inherent and unavoidable margins of error.

(b) Uses the Service at Their Own Risk and Responsibility: The User acknowledges that use of the Service for the organization, calculation, and management of tax information is at their own risk, without Nolvira IA assuming any guarantee regarding the correctness, exhaustiveness, or currency of the results.

(c) Will Not Blindly Trust Calculations: The User commits to not blindly, exclusively, or unavoidably rely on the calculations, suggestions, reminders, or results generated by the Platform, without prior verification by an independent tax professional.

(d) Assumes Specific Risks: The User expressly and consciously assumes the following specific risks, without considering them unforeseen or claiming ignorance about them:

• OCR Error Risk: Automated document reading may produce transcription errors, data omissions, or character confusion;
• AI Error Risk: Artificial intelligence models may "hallucinate" information, misinterpret tax regulations, or apply inadequate criteria to particular situations;
• Regulatory Obsolescence Risk: Tax laws, rates, tables, thresholds, and requirements change constantly and the Platform may not immediately reflect such changes;
• Software Bug Risk: The software may contain programming errors, logic failures, or unexpected behaviors affecting results;
• Infrastructure Failure Risk: Service interruptions, temporary data loss, or connectivity failures may affect the availability or integrity of information.

(e) Waiver of Claims for Assumed Risks: The User expressly waives the right to file claims, lawsuits, or legal actions against Nolvira Tecnología Fiscal, S.A.S. for damages derived from the risks described above, to the maximum extent permitted by applicable law.

18.2 User Knowledge and Experience

The User declares that they possess the knowledge, experience, and capacity necessary to evaluate the risks described herein, or that they have access to independent professional advice to do so. The User acknowledges that the decision to use the Platform is an investment of their own time and resources, under their own responsibility.

19. Declared Security Measures

19.1 Implemented Measures

Nolvira IA expressly declares that it implements the following security measures to protect User information and demonstrate reasonable diligence in data handling:

(a) Encryption in Transit: All communications between the User and the Platform are conducted using TLS 1.2 or higher protocol, ensuring end-to-end encryption during data transmission.

(b) Encryption at Rest: Information stored in the database and file servers is encrypted using industrial-grade standards, including AES-256 for sensitive data.

(c) Robust Authentication: Access to the Platform requires authentication through Firebase Authentication, which includes two-factor authentication (2FA) options and email verification.

(d) Row Level Security (RLS): The main database uses Supabase Row Level Security (RLS), which ensures that each User can only access their own records and not those of third parties.

(e) Rate Limiting: The Platform implements rate limiting mechanisms in its APIs and access points to prevent abuse, brute force attacks, and unauthorized automated use.

(f) Continuous Monitoring: Log monitoring systems, security alerts, and anomaly detection are maintained to identify possible security incidents in real time.

(g) Backups: Periodic backups of critical system information are performed, stored redundantly and encrypted.

(h) Security Updates: Nolvira IA applies security updates to its software dependencies, frameworks, and operating systems regularly, in accordance with industry best practices.

19.2 Scope of Security Measures

The declaration of these security measures is intended to demonstrate Nolvira IA's reasonable diligence in protecting User information. However, NO COMPUTER SYSTEM IS COMPLETELY SECURE. Nolvira IA does not guarantee that these measures are sufficient to prevent all security breaches, unauthorized access, or data leaks. Final security also depends on the User's actions (credential protection, use of secure passwords, etc.).

19.3 Incident Notification

In the event of a security incident that materially affects the User's personal or tax information, Nolvira IA will notify the User through the contact methods registered in their account, in accordance with applicable law and the Privacy Policy, within the corresponding legal timeframes.

20. Third-Party Data Processing Annex

20.1 User Declaration Regarding Third-Party Data

When the User uploads CFDIs, receipts, invoices, bank statements, or any other document containing personal, tax, or financial data of third parties (including clients, suppliers, employees, or collaborators) to the Platform, the User expressly declares and warrants that:

(a) They have a legal basis for uploading such third-party data, in accordance with the LFPDPPP, its Regulations, and any other applicable data protection legislation; (b) They have the necessary authorization, powers, and consent —express, documented, and current— from such third parties to transfer, process, and store their data on the Platform; (c) They have adequately informed the third parties about the processing of their data by Nolvira IA, including the use of infrastructure providers and artificial intelligence models; (d) They are the sole responsible party for obtaining consent from third parties when applicable, for maintaining such consent current, and for responding to any claims from data subjects.

20.2 Nolvira IA Responsibility Regarding Third-Party Data

NOLVIRA IA IS NOT RESPONSIBLE for the legality, accuracy, lawfulness, or obtaining of authorizations for third-party data uploaded by the User. Nolvira IA acts as a data processor with respect to the User's data, and as a mere technology service provider with respect to third-party data that the User introduces into the system.

If a third-party data subject files a claim, complaint, or lawsuit related to data uploaded by the User, the User agrees to defend and indemnify Nolvira IA in accordance with Section 15 (Indemnification).

20.3 Prohibition on Unauthorized Uploads

The User agrees NOT to upload third-party data when:

(a) They lack a legal basis or authorization to do so; (b) There is a valid objection from the data subject; (c) The data was obtained fraudulently, unlawfully, or in violation of the LFPDPPP; (d) It corresponds to data of minors without legal representative authorization; (e) It involves sensitive third-party data without the express consent required by law.

21. Third-Party Liability Limitation

21.1 Dependence on Infrastructure Providers

The User acknowledges and accepts that Nolvira IA depends on third-party service providers for the operation of the Platform, including but not limited to:

• Stripe, Inc. for payment processing and billing;
• OpenAI, LLC for artificial intelligence models and image processing;
• Vercel, Inc. for web application hosting and deployment;
• Supabase, Inc. for database and storage;
• Google Firebase for user authentication and push notifications;
• Apple Inc. for iOS mobile application distribution.

21.2 No Warranty of Third-Party Services

NOLVIRA IA DOES NOT GUARANTEE the availability, accuracy, security, continuity, or quality of services provided by these third-party providers. Nolvira IA does not directly control or supervise the internal operations of such providers and, therefore, assumes no responsibility for:

(a) Interruptions, outages, latency, or failures in third-party services; (b) Errors in artificial intelligence processing generated by OpenAI models or similar providers; (c) Failures in payment processing, billing, or renewals by Stripe; (d) Data loss, information corruption, or security breaches occurring in infrastructure providers' systems; (e) Changes in terms of service, pricing, or discontinuation of services by third-party providers.

21.3 Liability Limitation for Third-Party Failures

If a failure, interruption, or error attributable to a third-party provider affects the Service, Nolvira IA's liability is limited to:

(a) Notifying the User about the incident when technically possible; (b) Making reasonable efforts to restore the Service or implement an alternative solution; (c) Coordinating with the third-party provider for problem resolution, without assuming obligation of result or indemnification for damages derived from such failure.

IN NO EVENT SHALL NOLVIRA IA BE LIABLE FOR DAMAGES DERIVED FROM ACTS, OMISSIONS, FAILURES, OR BREACHES OF ITS THIRD-PARTY INFRASTRUCTURE PROVIDERS, BEYOND WHAT NOLVIRA IA CAN DIRECTLY CONTROL WITH REASONABLE DILIGENCE.

21.4 Acknowledgment of Dependence

The User explicitly acknowledges that the Service depends on third-party infrastructure over which Nolvira IA does not exercise total control, and that this dependence is inherent to the nature of the SaaS (Software as a Service) model. By using the Service, the User accepts this dependence and the risks associated with it.

22. No Fiduciary Relationship

22.1 Express Declaration of Absence of Fiduciary Relationship

THE USER ACKNOWLEDGES AND EXPRESSLY ACCEPTS THAT BETWEEN THEM AND NOLVIRA IA (INCLUDING LUIS FELIPE FRANZONI MATHIEU) THERE DOES NOT EXIST, WILL NOT EXIST, AND WILL NOT BE CREATED ANY FIDUCIARY RELATIONSHIP, MANDATE, REPRESENTATION, AGENCY, PROFESSIONAL ADVISORY, OR SPECIAL RELATIONSHIP OF TRUST OF ANY KIND.

22.2 Purely Contractual Nature

The relationship between the User and Nolvira IA is exclusively contractual and commercial, consisting of the provision of a software technology service by subscription. At no time may such relationship be interpreted as:

(a) Client-accounting firm relationship; (b) Client-attorney relationship; (c) Mandate relationship for action before authorities; (d) Tax or legal representation relationship; (e) Regulated professional advisory relationship; (f) Custody or safekeeping relationship; (g) Any other relationship imposing a duty of loyalty, professional confidentiality (beyond the contractual one provided in the Privacy Policy), or heightened professional duty of care.

22.3 Absence of Fiduciary Duties

Nolvira Tecnología Fiscal, S.A.S. owes the User no duty of loyalty, no duty of professional confidentiality beyond the contractual one, no heightened professional duty of care, no duty of privileged information, no duty to avoid conflicts of interest, nor any other duty inherent to fiduciary or regulated professional relationships.

22.4 Consequences of Absence of Fiduciary Relationship

By virtue of the non-existence of a fiduciary or regulated professional relationship:

(a) The User cannot expect or demand that Nolvira IA act in their exclusive benefit, beyond compliance with what is contractually agreed; (b) Nolvira IA may provide services to other users, including the User's competitors, without incurring a conflict of interest; (c) Communications between the User and the Platform ARE NOT PROTECTED by attorney-client privilege, accountant privilege, or tax advisor privilege, except as expressly provided in the Privacy Policy; (d) The standard of liability applicable to Nolvira IA is that of ordinary diligence in the provision of technology services, and not that of heightened professional diligence required of accounting firms or law firms.

23. Force Majeure

Nolvira IA will not be liable for any delay, failure, or interruption of the Service caused by events beyond its reasonable control, including but not limited to: natural disasters (earthquakes, floods, hurricanes), pandemics, epidemics, acts of governmental authorities (laws, decrees, regulations, export restrictions, embargoes), wars, civil disturbances, terrorism, sabotage, strikes, internet service interruptions, failures of infrastructure or cloud service providers (including OpenAI, Stripe, Vercel, Supabase, Firebase, AWS, Google Cloud, Azure, or similar), power failures, cyberattacks by third parties not attributable to Nolvira IA's negligence, or any other force majeure event recognized by applicable law.

During the force majeure period, Nolvira IA's obligations will be suspended without any liability. Nolvira IA will make reasonable efforts to restore the Service as soon as possible and notify the User through available means.

24. Right of Preventive Suspension

24.1 Temporary Suspension Without Prior Notice

Nolvira IA reserves the right to temporarily suspend access to an account without prior notice when there are reasonable indications of any of the following circumstances:

(a) Suspicious Mass Upload: Uploading documents or data in atypical volumes, speeds, or patterns suggesting unauthorized automated use, scraping, or mass information extraction; (b) Unauthorized Third-Party Documents: Uploading tax or personal data of third parties without corresponding documented authorization, or without valid legal basis; (c) Scraping or Unauthorized Automated Use: Accessing the Platform through scripts, bots, crawlers, or any automated means not expressly permitted; (d) Tax Evasion or Fraudulent Use: Using the Platform to conceal income, simulate expenses, generate false receipts, or any other conduct suggesting tax evasion, avoidance, or fraud; (e) Imminent Security Risk: Detection of unauthorized access, compromised credentials, malware, or any threat that puts the integrity of the Service or other users at risk; (f) Serious Breach of these Terms: Material violation of use restrictions, intellectual property, or any other provision representing legal or reputational risk to Nolvira IA.

24.2 Subsequent Notification

When preventive suspension is carried out without prior notice for the above reasons, Nolvira IA will notify the User within 48 (forty-eight) hours following the suspension, unless notification could compromise a security investigation or ongoing legal proceeding. The notification will indicate, to the extent possible, the cause of the suspension and the steps the User may take to regularize their situation.

24.3 Duration and Lifting of Suspension

Preventive suspension shall be temporary and shall be maintained only for the time necessary to investigate the cause that originated it, implement mitigation measures, or resolve the detected breach. Nolvira IA will lift the suspension as soon as it determines that the risk has been mitigated or that the cause of the suspension was unfounded. In no event shall preventive suspension generate any right to indemnification or compensation in favor of the User, unless a final judgment declares that the suspension was totally arbitrary and malicious.

25. Incident Cooperation Clause

25.1 Obligation of Timely Notification

The User agrees to notify Nolvira IA through soporte@nolvira.app within a maximum period of 48 (forty-eight) hours from becoming aware of any of the following events:

(a) Unauthorized access to their account: Any unauthorized use, suspicion of hacking, or action performed under their account without their consent; (b) Compromised credentials: Loss, theft, leakage, or compromise of passwords, access tokens, 2FA codes, or any other authentication data; (c) Significant calculation errors: Detection of material discrepancies, serious arithmetic inconsistencies, or clearly incorrect results generated by the Platform that may affect tax obligations; (d) Suspicion of improper use of the Platform: Knowledge that third parties are using the Platform fraudulently, or that data uploaded by the User or under their account is false or altered; (e) Third-party claims related to uploaded data: Any lawsuit, complaint, authority notification, or claim from personal data subjects related to information that the User has uploaded to the Platform.

25.2 Consequences of Failure to Notify

Failure to comply with the notification obligation within the 48-hour period shall not exempt the User from liability for damages derived from the unreported event, nor shall it limit Nolvira IA's right to suspend the account, terminate these Terms, or exercise corresponding legal actions. Nolvira IA will not be liable for aggravated damages resulting from the User's failure to provide timely notification.

25.3 Cooperation in Investigation

Once notified, the User will cooperate in good faith with Nolvira IA in any internal investigation or proceeding deriving from the incident, providing the information, documentation, and reasonable access necessary to clarify the facts.

26. Modification of Terms

26.1 Right to Modify

Nolvira IA reserves the right to modify, update, or replace these Terms at any time. Modifications will take effect 15 (fifteen) calendar days after their publication at nolvira.app/terms, unless the modification is necessary to comply with a legal obligation, in which case it will take effect immediately.

26.2 Notification

Nolvira IA will notify the User of any material modification by email sent to the address registered in their account, at least 15 (fifteen) calendar days prior to the effective date.

26.3 Tacit Acceptance

If the User continues using the Service after the effective date of the modifications, it will be understood that they have accepted the modified Terms. If the User does not accept the modifications, they must cancel their subscription and stop using the Service before the effective date.

26.4 Cancellation Without Penalty

If a material modification substantially prejudices the User's rights, the User may cancel their subscription without any penalty before the effective date of the modification, maintaining access until the end of the current billing period.

26.5 Historical Archive

A historical archive of previous versions of these Terms will be available at https://nolvira.app/terms/history. The User may consult previous versions in effect at any time.

27. Termination

27.1 Termination by the User

The User may cancel their account and terminate these Terms at any time by: (a) canceling their subscription through the Stripe Customer Portal; (b) request by email to soporte@nolvira.app; or (c) through the "Delete my account" button available in the iOS mobile application (Settings > Privacy and Security > Delete Account), in accordance with Apple App Store Review Guideline 5.1.1(v). Termination will be effective at the end of the current billing period in progress. During such period, the User will maintain full access to the Service and their data.

27.2 Termination by Nolvira IA

Nolvira IA may terminate these Terms and suspend or cancel the User's account, with or without prior notice, in the following cases:

(a) Material breach of these Terms that is not remedied within 15 (fifteen) calendar days following notification of breach; (b) Fraudulent, illegal, or unauthorized use of the Service; (c) Activity that puts at risk the security, integrity, or availability of the Service for other users; (d) Payment fraud or use of unauthorized payment methods; (e) Use of the Service for purposes of unfair competition, espionage, or reverse engineering; (f) Any other justified cause under applicable law.

In urgent cases involving imminent risk to the security of the Service or third parties, Nolvira IA may suspend access immediately without prior notice, notifying the User within 48 (forty-eight) hours following the suspension.

27.3 Effects of Termination

Regardless of who gives rise to the termination, once effective:

(a) The User's access to the Service will cease immediately or at the end of the current billing period, as applicable; (b) All User Data will be retained for a grace period of 30 (thirty) calendar days, during which the User may export their information through the export tools available on the Platform; (c) After the 30 (thirty) day grace period, Nolvira IA may anonymize or delete the data in accordance with the Privacy Policy; (d) The provisions of these Terms that by their nature should survive termination (including but not limited to: Intellectual Property, Indemnification, Limitation of Liability, Limitation of Damages, and Governing Law) will remain in effect.

28. Governing Law and Jurisdiction

28.1 Governing Law

These Terms shall be governed by and construed in accordance with the laws of the United Mexican States, without giving effect to its conflict of law provisions. For Users who are tax residents of the United States, the arbitration provisions of Section 28.3 and the Jurisdiction Annex by Segment (Section 29) shall be governed by the Federal Arbitration Law of the United Mexican States and by the U.S. Federal Arbitration Act (9 U.S.C. § 1 et seq.), as applicable.

28.2 Jurisdiction for Users in Mexico

For all users who are tax residents of Mexico, regardless of Plan (Free, Solo, Professional, or Accounting Firm), any dispute, controversy, or claim arising out of or in connection with these Terms or the use of the Service shall be submitted to the jurisdiction of the competent courts of Mexico City, Mexico.

For consumers (Users under the Free, Solo, or Professional Plans acting as individuals for non-business purposes): The consumer's right to resort to the Procuraduría Federal del Consumidor (PROFECO), to the courts of their domicile under the Federal Consumer Protection Law, and to any competent consumer protection authority is expressly maintained. For these Users, arbitration is not mandatory; they retain all their legal and procedural rights before Mexican consumer protection authorities.

28.3 Arbitration for B2B Users in the United States

For Users who are tax residents of the United States using the Platform on behalf of an LLC, company, or for business purposes (Accounting Firm plan or equivalent), any dispute, controversy, or claim arising out of or in connection with these Terms or the use of the Service shall be resolved through binding arbitration, administered by the Centro Internacional de Arbitraje of the Cámara de Comercio Internacional México (CIAC CCI México) or, if the parties agree in writing, by the AAA/ICDR (American Arbitration Association / International Centre for Dispute Resolution), in accordance with its current arbitration rules.

(a) Arbitration seat: Mexico City, Mexico, shall be the default seat. For U.S. B2B Users with significant commercial profile, the parties may agree in writing to Miami, Florida, USA, as an alternative seat.

(b) Language: The arbitration shall be conducted in bilingual language (Spanish and English) or in English, according to the User's commercial profile and as agreed by the parties. If there is no agreement, the language shall be Spanish.

(c) Arbitrator: A single arbitrator appointed in accordance with the rules of the selected arbitral institution.

(d) Reasonable costs: Each party shall bear its own legal costs, unless the arbitrator determines that a party acted vexatiously or in bad faith. Arbitration costs and fees shall be allocated proportionally and reasonably, considering the amount in controversy.

(e) Binding nature: The arbitral award shall be final, binding, and enforceable before any competent court.

(f) Exceptions to arbitration (small claims and injunctive relief): The B2B User may bring minor claims before small claims court for disputes within the jurisdictional limits of such court. Likewise, the parties may resort to competent courts to request urgent provisional injunctive relief before or during arbitration. Once the injunctive relief is granted or denied, the merits of the dispute shall be resolved through arbitration in accordance with this clause.

28.4 Anti-Forum Shopping — Exclusion of Abusive Foreign Courts

THE USER EXPRESSLY WAIVES THE RIGHT TO FILE LAWSUITS, CLAIMS, OR PROCEEDINGS AGAINST NOLVIRA IA IN COURTS OR FORUMS LOCATED OUTSIDE THE JURISDICTIONS PROVIDED FOR IN THIS SECTION 28 AND THE JURISDICTION ANNEX BY SEGMENT (SECTION 29). This waiver does not apply to the non-waivable rights of the Mexican consumer before PROFECO or to the small claims and injunctive relief exceptions provided for U.S. B2B Users.

If the User initiates a proceeding in violation of this clause, Nolvira IA may request the immediate dismissal of such proceeding and the referral of the dispute to the competent forum. The User shall be responsible for costs, expenses, and reasonable attorneys' fees incurred by Nolvira IA in challenging the improper jurisdiction.

28.5 Waiver of Class Action

(a) B2B (Accounting Firm, LLC, companies): The User using the Platform for business purposes or on behalf of an entity agrees that any claim or dispute shall be resolved only on an individual basis and expressly waives the right to participate in class actions, class arbitrations, or consolidated proceedings of any kind.

(b) B2C (Free, Solo, Professional — Mexican consumer or individual user): For individual users residing in Mexico, class action waiver provisions shall apply only to the extent they do not contravene the Federal Consumer Protection Law, non-waivable consumer rights, or the jurisprudence of the Supreme Court of Justice of the Nation. In case of conflict, consumer rights under the LFPC shall prevail.

28.6 Notice of Disputes

Before initiating any arbitration or litigation, the parties commit to attempting in good faith to resolve the dispute through direct negotiation for a period of 30 (thirty) calendar days. The party wishing to initiate a proceeding must send written notice to the other party describing the nature of the dispute and the remedy sought.

29. Jurisdiction Annex by Segment

29.1 Purpose of this Annex

This Annex supplements Section 28 and clearly and differentially establishes the dispute resolution regime applicable according to the User's profile and tax domicile:

29.2 Segment Prevalence Rule

In case of doubt about the User's classification, the tax regime and predominant activity information registered in the account shall prevail. If a Solo or Professional Plan User acts as a business (LLC owner, active Trade Name), the corresponding B2B regime shall apply. If an Accounting Firm Plan User acts as an individual without an entity, the corresponding B2C regime shall apply.

30. Assignment

Nolvira IA may assign, transfer, or sublicense these Terms, in whole or in part, without any restriction and without the need to obtain the User's consent, in the event of a merger, acquisition, reorganization, sale of all or a substantial part of its assets, or any other transaction involving a change of control. Nolvira IA will notify the User of any material assignment within 30 (thirty) calendar days following its consummation.

The User may NOT assign, transfer, or sublicense these Terms or their rights or obligations derived therefrom, in whole or in part, without the prior express written consent of Nolvira IA. Any attempt at unauthorized assignment will be void.

31. Entire Agreement

These Terms of Service, together with the Privacy Policy and any other document expressly referenced in these Terms, constitute the entire agreement between the User and Nolvira IA with respect to the use of the Service, and supersede and replace any prior agreement, understanding, representation, or communication, whether oral or written, between the parties with respect to the subject matter of these Terms.

Nolvira IA will not be bound by any statement, promise, or commitment not expressly included in these Terms. The fact that Nolvira IA does not exercise or delays in exercising any right or remedy provided in these Terms will not constitute a waiver of such right or remedy.

32. Severability

If any provision of these Terms is declared invalid, void, unenforceable, illegal, or ineffective by a competent court or authority, such provision shall be deemed modified to the minimum extent necessary to make it valid and enforceable, or, if such modification is not possible, it shall be severed from these Terms without affecting the validity and enforceability of the remaining provisions. The parties will negotiate in good faith a substitute provision that most faithfully reflects the original intent of the invalidated provision.

If the invalidated provision substantially affects the economic basis of these Terms, either party may request termination of these Terms with 30 (thirty) calendar days' notice.

33. Language

The official version of these Terms of Service is the Spanish version. The English version is provided solely as a reference for users from the United States and other English-speaking jurisdictions.

IN CASE OF ANY CONFLICT, DISCREPANCY, OR INCONSISTENCY BETWEEN THE SPANISH VERSION AND THE ENGLISH VERSION, THE SPANISH VERSION SHALL PREVAIL IN ALL CASES.

The User acknowledges that they have had the opportunity to review both versions and that the choice of the Spanish version as official is a decision consciously adopted by the parties, considering that the service provider operates from Mexico and that the primary applicable legislation is Mexican.

34. Consumer Protection

34.1 Application of Consumer Protection Law

Nolvira IA acknowledges that for Users contracting as individuals for non-business purposes (Free, Solo, and Professional Plans, unless they act as a business or represent an entity), the Federal Consumer Protection Law (LFPC) and its regulations apply. This Section establishes the consumer rights that Nolvira IA respects and guarantees.

34.2 Clear Provider Information

Nolvira IA provides the consumer with the following information in these Terms and on the Platform:

• Full provider name: Nolvira Tecnología Fiscal, S.A.S.
• RFC: [PENDING - CORPORATE RFC]
• Fiscal domicile: Tecoyotitla 320-2, Colonia Florida, Álvaro Obregón, Mexico City, ZIP 01030, Mexico
• Email: legal@nolvira.app / soporte@nolvira.app
• Website: https://nolvira.app
• Contact phone: available at soporte@nolvira.app (digital support channel)

34.3 Confidentiality and Security of Consumer Data

Nolvira IA undertakes to maintain the confidentiality of the consumer's personal and tax data, implementing the security measures described in Section 19. The consumer has the right to know what data is processed, for what purposes, and to exercise their ARCO rights (Access, Rectification, Cancellation, and Opposition) in accordance with the Privacy Policy and the LFPDPPP.

34.4 Recurring Charges — Consent and Advance Notice

For paid subscriptions with recurring charges:

(a) The consumer provides their express prior consent at the time of contracting, through the click-to-accept mechanism described in Section 2.1; (b) Nolvira IA will send an advance notice by email to the registered address before each automatic renewal, with at least 5 (five) calendar days' notice when technically possible; (c) The notice will include the amount to be charged, the charge date, and the mechanism for cancellation without penalty.

34.5 Cancellation Without Penalty

The consumer has the right to cancel their subscription at any time without any penalty, without needing to justify their decision. The cancellation mechanisms are:

(a) Stripe Customer Portal (accessible from the User's account); (b) Request by email to soporte@nolvira.app; (c) "Delete my account" button in the iOS mobile application.

Cancellation will be effective at the end of the current billing period. During such period, the consumer will maintain full access to the Service.

34.6 Clear Billing

For each charge made, Nolvira IA will issue a CFDI (Digital Tax Receipt by Internet) in accordance with Mexican tax legislation. The CFDI will be available for download in the Stripe Customer Portal and may be sent by email upon the consumer's request.

34.7 Right of Withdrawal (Distance Contracts)

For contracts concluded at a distance (including online contracting through nolvira.app), the Mexican consumer has the right to withdraw from the contract within 14 (fourteen) calendar days following contracting, without needing to justify their decision and without any penalty. To exercise this right, the consumer must send a request to soporte@nolvira.app or legal@nolvira.app.

Exception to the right of withdrawal: In accordance with Article 108 of the LFPC, the right of withdrawal does not apply when the service has been fully rendered and the consumer has expressly accepted at the time of contracting that they would lose such right once performance has begun. By contracting, the consumer accepts that the digital service begins immediately upon contracting, and that, consequently, the right of withdrawal may not apply if the service has already been used during the 14-day period.

34.8 Complaints and Clarifications Channel

The consumer may file complaints, clarifications, claims, or information requests through:

• Email: soporte@nolvira.app (technical support and billing) / legal@nolvira.app (legal matters and consumer protection)
• PROFECO: The consumer has the right to go directly to the Procuraduría Federal del Consumidor (www.gob.mx/profeco) if they consider that their rights have been violated.

Nolvira IA will respond to complaints and clarifications within a maximum period of 15 (fifteen) business days following their receipt.

34.9 Prohibition of Abusive Clauses

Nolvira IA declares that it does not include abusive clauses in these Terms under the LFPC. If any provision of these Terms is deemed abusive by a competent authority, such provision shall be null, without affecting the validity of the rest of the contract. Liability limitation clauses shall apply only to the extent permitted by the LFPC and applicable consumer protection laws.

35. Contact

For any inquiry, notification, claim, or communication related to these Terms of Service, the User may contact Nolvira IA through the following means:

Legal email: legal@nolvira.app

Support email: soporte@nolvira.app

Fiscal domicile: Tecoyotitla 320-2, Colonia Florida Álvaro Obregón, Mexico City ZIP 01030, Mexico

Website: https://nolvira.app

Service provider name: Nolvira Tecnología Fiscal, S.A.S.

RFC: [PENDING - CORPORATE RFC]

Trade name: Nolvira IA / Nolvira AI

END OF DOCUMENT

Document drafted on May 6, 2026 · Version 2.0-2026-05-06