Terms of Use

Terms of Use

Univia Tax — UAE Tax Compliance & Business Records

Effective date: 4 August 2026 Last updated: 4 August 2026 Version: 3.0

These Terms of Use ("Terms") are a binding agreement between you and Univia Global Consultancy in respect of the Univia Tax service. Please read clause 3 (what the Service is and is not), clause 16 (limitation of liability), and clause 19 (regulatory non-affiliation) with particular care — they define the limits of what you may rely on.

1. Parties and definitions

"Univia", "we", "us", "our" means Univia Global Consultancy, a company established in the United Arab Emirates — Univia Global Consultancy L.L.C-FZ, Trade Licence No. 2534238.01, Meydan Grandstand, 6th Floor, Meydan Road, Nad Al Sheba, Dubai, United Arab Emirates.

“UNFI” means UNFI Technologies (FZE), Service Licence No. 11723, the technology company supporting development, hosting and maintenance under the group’s documented contractual arrangements.

"Service" means Univia Tax: the web application at app.univiaglobal.ae, its computation engines, document processing pipeline, business-records functionality, AI assistant, reports and working papers, and all associated documentation and support.

"You", "your", "Customer" means the person accepting these Terms and, where you accept on behalf of a business, that business.

"Your Content" means everything you or your users put into the Service: uploaded documents, records you create, company details, figures, notes, chat messages, and anything derived from them.

"Output" means anything the Service produces from Your Content: extracted data, computations, findings, readiness assessments, working papers, commentary, and assistant responses.

"Subscription" means a paid plan as described in clause 11.

2. Acceptance, eligibility, and authority to bind

2.1 You accept these Terms by creating an account, or by using the Service. If you do not accept them, do not use the Service.

2.2 You must be at least 18 years old and legally capable of entering into a contract.

2.3 Authority. Univia Tax is a business tool. If you use the Service in connection with a business — including creating a company record, uploading that business's documents, or preparing its tax computations — you represent and warrant that:

• a. you are authorised by that business to enter into these Terms on its behalf and to bind it;
• b. you are authorised to disclose that business's records and any personal data within them to Univia and to the subprocessors listed in the Privacy Notice; and
• c. where you act for a third party (for example as an accountant, bookkeeper, or tax adviser acting for a client), you have that client's authority to do so, and you have made that client aware of how their data will be processed.

2.4 Where you accept on behalf of a business, "you" in these Terms means both you personally and that business, jointly.

2.5 Univia may refuse or withdraw access to any person or business at its discretion, including where a conflict of interest, sanctions exposure, or regulatory concern arises.

3. What the Service is — and what it is not

3.1 What it is. Univia Tax is a software tool that helps a business keep its tax-relevant business records, computes UAE VAT and Corporate Tax figures from those records, shows the working and the legal reference behind each figure, identifies findings and gaps, and produces working papers to support a filing that you make.

3.2 What it is not. The Service is not:

• a. tax advice, legal advice, accounting advice, or professional advice of any kind;
• b. a substitute for a qualified tax professional, and it does not create any advisory or fiduciary relationship between you and Univia (see clause 20);
• c. a filing service — the Service does not submit anything to the Federal Tax Authority or any other authority, and does not connect to EmaraTax;
• d. a general ledger, a full accounting ERP, or a system for producing statutory financial statements — see clause 3.5 for where each record lives;
• e. accredited, approved, certified, or endorsed by any government authority (see clause 19).

3.3 Every Output requires your verification. Output is generated from the data you supply and, in part, by AI-assisted extraction. It is a draft for your review. The obligations to file accurately, on time, and with correct figures remain yours alone. The AI and Professional Reliance Disclaimer (docs/legal/ai-and-professional-reliance-disclaimer.md) forms part of these Terms and sets out this position in detail.

3.4 Every computed Output in the Service displays the following notice, which you agree governs your use of that Output:

This does not constitute tax advice. Review with a qualified tax professional before filing with the FTA.

3.5 Where each record lives.

• a. Records created in the Service. Where an invoice, expense, or other business record is created directly in the Service, the Service is the primary operational record of that document and of its tax-compliance history, including its amendment trail and audit events.
• b. Records imported from your systems. Where a record is imported from your ERP or accounting system, that system remains the originating and authoritative source; the Service holds a tax-relevant copy.
• c. Tax computations. A computation locked in the Service, with its inputs, working, and legal references, is the record of that computation.
• d. Return packages. An approved return package and its supporting working papers are the record of what you prepared; the filing itself, and the authority's record of it, sit with the Federal Tax Authority.
• e. General ledger and financial statements. The Service is not a general ledger and does not produce statutory financial statements; your accounting system remains authoritative for both.

You remain responsible for keeping every record the law requires you to keep, in the form and for the period it requires. Clause 13 governs export, retention, and deletion of what the Service holds.

3.6 Invoice and credit-note output during remediation. Unless a document is expressly marked by the production system as an enabled UAE Tax Invoice or Tax Credit Note after completion of the approved acceptance tests, it is a Draft Business Record only. You must not represent or rely on a draft output as a compliant tax invoice. This control must be implemented in software; a disclaimer alone does not cure missing mandatory fields or incorrect calculations.

4. Accounts and security

4.1 You must provide accurate registration details and keep them current. You may register with an email address and password, or with a Google account.

4.2 You are responsible for all activity under your account, and for keeping your credentials confidential. Do not share an account between individuals — create separate users instead.

4.3 Sessions expire after a maximum of 14 days and require re-authentication.

4.4 Notify us without undue delay at support@univiaglobal.com if you believe your account has been accessed without authorisation.

4.5 Firm and multi-user access. Where the Service allows a firm to access client entities (Agency-tier functionality), the firm and the client are each responsible for ensuring the access granted is authorised. Univia enforces technical isolation between tenants but does not adjudicate authority disputes between a firm and its client.

5. Acceptable use

Your use of the Service is subject to the Acceptable Use Policy (docs/legal/acceptable-use-policy.md), which is incorporated into these Terms by reference. Breach of that policy is a breach of these Terms.

6. Your Content — ownership and licence to us

6.1 You own Your Content. Nothing in these Terms transfers ownership of Your Content to Univia or to UNFI. Your documents, your records, your figures, and your company data remain yours.

6.2 You own your Output. Subject to clause 9 (which reserves the platform and engine technology itself), the computations, working papers, and reports the Service generates from Your Content are yours to use, keep, print, and give to your advisors or to the Federal Tax Authority.

6.3 Licence to us. You grant Univia a non-exclusive, worldwide, royalty-free licence to host, store, copy, transmit, process, display, and create derived data from Your Content solely to the extent necessary to:

• a. provide the Service to you;
• b. maintain, secure, back up, and support it;
• c. comply with law; and
• d. investigate suspected breaches of the Acceptable Use Policy.

This licence ends when Your Content is deleted, subject to clause 13.5 (retention) and to backup cycles.

6.4 We do not train models on Your Content. Univia does not use Your Content to train, fine-tune, or improve any general-purpose AI model, and does not permit its AI subprocessor to do so. Your Content is sent to the AI subprocessor only to process your own request, and only the data needed for that request.

6.5 Aggregated and de-identified data. Univia may generate and use statistics that are aggregated across customers and contain nothing that identifies you, your business, your clients, or any individual — for example, counts of documents processed, error rates, or feature usage. Such statistics are not Your Content.

6.6 You warrant that you have the right to supply Your Content, that supplying it does not breach any law, contract, or third-party right, and that any personal data within it has been collected lawfully and may lawfully be disclosed to us and to our subprocessors.

7. Data protection

7.1 Univia's processing of personal data is described in the Privacy Notice (docs/legal/privacy-notice.md), which forms part of these Terms.

7.2 Where Univia processes personal data on your behalf — for example, personal data contained in your customers', suppliers', or employees' records, or in your clients' records where you act for them — the Data Processing Addendum (docs/legal/data-processing-addendum.md) applies and forms part of these Terms.

7.3 Cross-border processing. Providing the Service involves transferring data outside the UAE, including to AI, hosting, email, and payment providers. This is material to your decision to use the Service. The Privacy Notice sets out where data goes and why.

8. Confidentiality

8.1 Each party will keep the other's non-public information confidential, use it only for the purposes of these Terms, and protect it with at least reasonable care.

8.2 Univia treats Your Content as your confidential information. Univia's personnel and contractors are bound by written confidentiality obligations and access customer data only under the controls described in docs/legal/employee-and-contractor-access-terms.md.

8.3 These obligations do not apply to information that is public through no breach, was already lawfully held, is independently developed, or must be disclosed by law — and in the last case, the disclosing party will give notice where lawful to do so.

8.4 Beta participants are additionally subject to the mutual confidentiality terms in docs/legal/beta-programme-terms-and-nda.md.

9. Intellectual property — platform and engine

9.1 Current ownership. The Univia Tax platform, source code, user interface, document-processing pipeline, verification logic, tax engine, law registry, documentation, brands and related know-how are owned by Umer Nawaz or by the applicable third-party licensors. Ownership is not transferred to Univia or to you merely because the technology is used to provide the Service.

9.2 Operating rights. Univia Global Consultancy L.L.C-FZ operates and contracts for the Service. The relevant technology is made available to Univia through the documented founder-to-UNFI and UNFI-to-Univia licensing and services structure. Those internal agreements must be signed and retained before this clause is treated as fully implemented.

9.3 Licence to you. Subject to these Terms and payment of applicable fees, Univia grants you a limited, non-exclusive, non-transferable, non-sublicensable and revocable right to access and use the Service for your own business purposes during your Subscription, beta access or trial.

9.4 Reservation. All rights not expressly granted are reserved. You may not copy, modify, translate, decompile, reverse engineer, create derivative works from, resell, sublicense, white-label, frame, scrape or commercially exploit the Service except where applicable law does not permit that restriction.

9.5 Trade marks and domains. “Univia”, “Univia Tax”, “UNFI”, associated device marks, domains and branding may not be used without prior written permission from the relevant owner or authorised licensee.

9.6 Feedback. If you provide suggestions, feature requests or bug reports, you grant Umer Nawaz, UNFI and Univia a perpetual, worldwide, royalty-free right to use that feedback without identifying you publicly or using your confidential information.

10. Third-party services

10.1 The Service depends on third-party providers for hosting, storage, database, AI processing, payments, email, and background job execution. They are listed in the Privacy Notice and in the Data Processing Addendum.

10.2 Univia is responsible for its subprocessors' performance of the tasks Univia entrusts to them, on the terms of clause 16. Univia is not responsible for third-party services you separately choose to connect to or use alongside the Service.

11. Plans, closed beta, trial and billing

11.1 Paid plans. Univia Tax is a paid service. Available plans, features, usage allowances, billing period and price are those displayed at checkout or stated in an applicable order form when you subscribe.

11.2 Closed beta. We may provide invitation-code access without charge for a limited testing period, normally 30 to 60 days. Closed beta access is not a permanent free plan, is non-transferable, may include incomplete or restricted features, and may be changed or withdrawn on reasonable notice.

11.3 Beta-to-paid conversion. Before closed beta ends, we may invite you to select a paid plan or begin a trial. Your account information, uploaded documents, history, settings, workflow data, audit records and consent records may be carried forward where lawful and necessary to continue the Service. We will explain any material change in purpose, pricing, retention or functionality before conversion. You may instead export available data and close your account.

11.4 Fourteen-day trial. Where offered, the paid-service trial lasts 14 consecutive days from activation. The checkout flow will show whether payment details are required. We will not charge you before the trial ends. Automatic conversion to a paid Subscription occurs only where you expressly authorise it during checkout and receive clear notice of the price and billing frequency.

11.5 Trial reminders and expiry. We will use reasonable efforts to send a reminder before a trial converts to paid access. If you do not authorise paid conversion, or cancel before conversion, paid features will stop at the end of the trial. We may provide a limited read-only or export period before deletion in accordance with clause 13.

11.6 No permanent free tier. An account without active beta access, a trial, a paid Subscription or another written entitlement does not receive ongoing access to the Service. Any future free informational feature will be subject to separate limits and disclosures and will not include personalised tax advice or unrestricted document processing unless expressly stated.

11.7 Fair use. Usage described as unlimited is subject to ordinary business use, technical capacity, security controls and the avoidance of resale, credential sharing, bulk processing for undisclosed third parties or conduct that materially degrades the Service for others.

11.8 Payment and renewal. Subscriptions are billed in advance monthly, annually or as stated in an order form. Payment details are handled by the payment processor. You authorise recurring charges only after the checkout flow clearly identifies the amount, billing frequency, renewal basis and cancellation route.

11.9 Taxes. Prices are exclusive of VAT and other applicable taxes unless expressly stated otherwise. Taxes we are legally required to collect will be added and shown separately.

11.10 Cancellation. You may cancel through the account settings or by contacting support@univiaglobal.com. Cancellation stops future renewal and normally takes effect at the end of the current paid period. It does not delete your data immediately; deletion and export are governed by clause 13 and the Privacy Notice.

11.11 Refunds. Refunds are provided where required by applicable law, for duplicate or incorrect charges, where a material service failure cannot reasonably be remedied, or where Univia terminates a prepaid Subscription without cause. Other refunds are assessed fairly by reference to the unused period, the cause of the issue and any mandatory rights.

11.12 Failed payment and suspension. If payment fails, we may notify you, retry the charge and suspend paid functions. We will not delete customer data solely because of one failed payment without providing a reasonable opportunity to export it, subject to security, legal and retention requirements.

11.13 Price changes. We will give at least 30 days’ notice of a price increase affecting renewal. The new price applies at the next renewal, and you may cancel before it takes effect.

11.14 Consumer and micro-business rights. Nothing in this section limits a right or remedy that cannot lawfully be excluded. [REQUIRES QUALIFIED UAE LEGAL REVIEW — confirm the application of UAE consumer-protection rules to each customer category and checkout flow.]

12. Service availability — no SLA at present

12.1 Univia aims to keep the Service available and to fix faults promptly, but the Service is provided without a service level agreement and without any uptime commitment. Availability may be affected by maintenance, by third-party provider outages, and by faults.

12.2 Univia will use reasonable efforts to give advance notice of planned maintenance likely to cause material disruption.

12.3 No Agency SLA is currently offered. If Univia later offers a written service level agreement under an Agency or enterprise order form, that agreement will define its own uptime, support, exclusions and service-credit terms and will prevail over clause 12.1 only to the extent expressly stated.

12.4 Beta and preview features are covered by the Beta Programme Terms and are excluded from any availability expectation.

12.5 Statutory deadlines are yours. Univia gives no assurance that the Service will be available at any particular moment. Do not leave a statutory filing to the last moment in reliance on the Service being available. See clause 3 and the AI and Professional Reliance Disclaimer.

13. Your data — export, deletion, retention

13.1 You may export your records and working papers from the Service in the formats it provides, at any time during your Subscription.

13.2 You may request deletion of your account and its data by contacting support@univiaglobal.com. After verifying the request, Univia will ordinarily complete live-system deletion within 30 days, subject to clause 13.4, legal holds, statutory retention and backup rotation.

13.3 Certain records are archived rather than deleted while your account remains active — for example, companies you archive are hidden but retained, and audit events recording who did what are retained for integrity purposes.

13.4 Univia may retain data where retention is required by law, or where it is necessary to establish, exercise, or defend legal claims.

13.5 On termination, Univia will ordinarily make your data available for export for 30 days, then delete it in accordance with the Data Processing Addendum and the retention schedule, subject to clause 13.4 and backup cycles.

[REQUIRES QUALIFIED LEGAL REVIEW] — retention periods must be reconciled with UAE record-keeping obligations for tax records under Federal Decree-Law No. 8 of 2017 and Federal Decree-Law No. 47 of 2022 and their implementing decisions. The Service holds records a taxpayer may be statutorily obliged to keep; deleting them on request may leave the customer non-compliant, and the Terms should say so.

14. Term, suspension, and termination

14.1 These Terms apply from your first use of the Service until terminated.

14.2 You may terminate at any time by cancelling your Subscription and closing your account.

14.3 Univia may terminate for convenience on 30 days' written notice, refunding prepaid unused fees pro rata.

14.4 Univia may suspend or terminate immediately where you materially breach these Terms or the Acceptable Use Policy, where required by law or by a sanctions or regulatory obligation, where non-payment persists after notice, or where continued provision creates a serious security risk. Where immediate suspension is necessary, Univia will notify you of the reason as soon as practicable and, where the breach is capable of remedy, allow a reasonable opportunity to remedy it.

14.5 On termination: your licence under clause 9.3 ends; clauses 6.1, 6.2, 6.6, 8, 9, 13, 15, 16, 17, 18, 19, 20 and 21 survive.

15. Warranties and disclaimers

15.1 Univia warrants that it will provide the Service with reasonable skill and care.

15.2 Except as expressly stated in these Terms, and to the fullest extent permitted by applicable law, the Service and all Output are provided "as is". Univia and UNFI disclaim all other warranties, express or implied, including any implied warranty of merchantability, fitness for a particular purpose, accuracy, completeness, and non-infringement.

15.3 In particular, and without limiting clause 3, Univia does not warrant that:

• a. any Output is accurate, complete, or correct for your circumstances;
• b. any extracted figure correctly reflects the source document;
• c. any computation reflects a tax position the Federal Tax Authority will accept;
• d. any legal reference cited is current as at the moment you read it;
• e. the Service will be uninterrupted, secure, or error-free.

15.4 Nothing in these Terms excludes or limits any liability that cannot lawfully be excluded or limited, including liability for fraud or fraudulent misrepresentation, or for death or personal injury caused by negligence.

16. Limitation of liability

[REQUIRES QUALIFIED LEGAL REVIEW] — this clause is the single largest financial-exposure term in the agreement. The cap, the excluded heads of loss, and their enforceability under the governing law selected at clause 18 must be confirmed by counsel. In particular, the enforceability of a liability cap against a consumer or micro-business under UAE Federal Law No. 15 of 2020 on Consumer Protection, and the treatment of exclusion clauses under the UAE Civil Transactions Law, require specific advice.

16.1 Excluded losses. To the fullest extent permitted by law, neither Univia nor UNFI is liable for: loss of profit, revenue, business, goodwill, anticipated savings, or opportunity; loss or corruption of data (save as set out in clause 16.3); business interruption; or any indirect, special, or consequential loss — in each case however arising.

16.2 Tax penalties, interest, and administrative fines are excluded. Because the Service does not file, does not advise, and requires your verification of every Output, Univia is not liable for any tax, penalty, administrative fine, late-payment interest, voluntary-disclosure penalty, or assessment imposed on you or on any person you act for by the Federal Tax Authority or any other authority — including where such an amount arises from an error, omission, or misclassification in an Output.

16.3 Cap. Subject to clause 15.4, the total aggregate liability of Univia and UNFI to you arising out of or in connection with these Terms and the Service, whether in contract, tort (including negligence), breach of statutory duty, or otherwise, is limited to the total subscription fees actually paid by you to Univia in the 12 months immediately preceding the event giving rise to the claim. Where no fees have been paid, that aggregate liability is limited to AED 1,000.

16.4 Claims window. Any claim must be brought within 12 months of the date you became aware, or ought reasonably to have become aware, of the circumstances giving rise to it.

16.5 The allocation of risk in this clause is a fundamental basis of the pricing of the Service.

17. Indemnity

[REQUIRES QUALIFIED LEGAL REVIEW] — scope, mutuality, and enforceability to be confirmed by counsel.

17.1 You will indemnify and hold harmless Univia, UNFI, and their officers, employees, and contractors against all claims, demands, proceedings, losses, damages, fines, and reasonable legal costs arising out of or in connection with:

• a. Your Content, including any claim that it infringes a third-party right or was supplied without the necessary authority or consent;
• b. your breach of clause 2.3 (authority), clause 6.6 (content warranties), or the Acceptable Use Policy;
• c. your use of any Output — including any filing you make, any position you take, and any resulting assessment, penalty, or dispute with any authority; and
• d. any claim by a client of yours, or by any person whose records you process in the Service, arising from your use of the Service.

17.2 Univia will notify you promptly of any claim subject to this indemnity, will not settle it without your consent (not to be unreasonably withheld), and will give you reasonable assistance at your cost.

17.3 This indemnity does not apply to the extent the loss arises from Univia's breach of these Terms, negligence, or wilful misconduct.

17.4 This indemnity is not subject to the cap in clause 16.3. [REQUIRES QUALIFIED LEGAL REVIEW — added 20 Jul 2026: an uncapped, one-way customer indemnity of this breadth may be commercially difficult for agency customers and vulnerable to fairness challenge for consumers and micro-businesses. Counsel to advise whether to cap it, make parts of it mutual, or vary it by contracting model — see the document-architecture note in Part 1.]

18. Governing law and dispute resolution

[REQUIRES QUALIFIED LEGAL REVIEW]

18.1 These Terms, and any dispute arising out of or in connection with them, are governed by the federal laws of the United Arab Emirates as applied in the Emirate of Dubai.

18.2 Subject to any mandatory right or jurisdiction that cannot be excluded, the courts of Dubai have exclusive jurisdiction.

18.3 Escalation first. Before commencing proceedings, the parties will attempt in good faith to resolve the dispute through the complaints process at docs/legal/complaints-handling.md, allowing at least 30 days from the date the complaint is first raised.

18.4 Nothing in this clause prevents either party from seeking urgent injunctive relief.

19. Regulatory non-affiliation

19.1 Univia Tax holds no accreditation, approval, certification, registration, or endorsement from the Federal Tax Authority, the Ministry of Finance, or any other UAE government authority in respect of the Service. It does not appear on the FTA's Tax Accounting Software Register.

19.2 Neither Univia Tax nor Univia Global Consultancy acts as a Tax Agent for you. No use of the Service creates a Tax Agent relationship, and nothing in an Output may be presented to any authority as issued by a Tax Agent.

19.3 Univia Tax is not an Accredited Service Provider (ASP) for UAE e-invoicing and is not a Peppol Access Point. E-invoicing functionality in the Service today is validation and sandbox tooling only; nothing is transmitted to any government system through the Service. If and when transmission features are enabled: (a) you appoint, and contract directly with, an ASP accredited by the Ministry of Finance; (b) Univia acts only as a technical interface that prepares and passes invoice data to your chosen ASP and records payloads, status messages, and acknowledgements; (c) regulated transmission and exchange are performed by the ASP, not by Univia; (d) ASP unavailability, downtime, or rejection of a document is not a failure of the Service; and (e) transmission of an e-invoice is not the filing of a tax return. [REQUIRES QUALIFIED LEGAL REVIEW — ASP-connected wording added 20 Jul 2026; to be conformed to the executed ASP agreement before any transmission feature is enabled.]

19.4 The Service does not file, register, or pay anything with the Federal Tax Authority and has no connection to EmaraTax.

19.5 References in the Service to UAE tax legislation and to the Federal Tax Authority identify the subject matter the Service assists with. They are not a claim of authority, affiliation, or endorsement.

19.6 The standalone Regulatory Non-Affiliation Notice (docs/legal/regulatory-non-affiliation-notice.md) forms part of these Terms.

20. No fiduciary, advisory, or agency relationship

20.1 These Terms create a software licence relationship only. They do not create a partnership, joint venture, employment, agency, fiduciary, or professional advisory relationship between you and Univia.

20.2 Univia Global Consultancy separately provides professional advisory services under signed engagement letters. Use of the Service is not such an engagement. If you wish to engage Univia Global Consultancy as your adviser, that requires a separate written engagement letter with its own scope, terms, and conflict and independence checks. Nothing in the Service, and no interaction with the AI assistant or with support, constitutes acceptance of an advisory engagement or creates a duty of care in advising you.

20.3 Univia owes you no duty to detect an error in your records, to identify a filing obligation you have, or to warn you of a deadline.

21. AI-assisted output and reliance

[REQUIRES QUALIFIED LEGAL REVIEW]

21.1 What this clause covers. The Service uses artificial intelligence and automated processing to extract data from documents you upload, to classify and summarise records, to generate narrative text and explanations, and to assist you through the AI assistant. Output produced or influenced by any of those processes is "AI-Assisted Output". This clause applies to all AI-Assisted Output, whatever form it takes and wherever in the Service it appears.

21.2 AI-Assisted Output is a draft for your review, not a finished work product. AI-Assisted Output is provided to assist you and is not a substitute for your own judgement. It reaches you without human review by Univia. You must review AI-Assisted Output before relying on it for any purpose.

21.3 You remain responsible for verification. You are responsible for verifying, before you rely on or act on AI-Assisted Output:

(a) every figure, amount, date, rate, quantity and identifier; (b) every tax treatment, classification or position, including whether it is correct for your facts and current at the time you use it; (c) every legal or regulatory reference cited, including whether the instrument cited is in force, whether it has been amended, and whether it says what the output states it says; (d) that data extracted from a document matches the underlying document; and (e) the completeness of the output — that nothing material to your position has been omitted.

Verification is your obligation whether or not the Service displays a confidence score, a citation, an audit trail or a verification indicator. None of those is a warranty of correctness.

21.4 AI extraction and generation can be wrong. You acknowledge that automated extraction can misread, transpose, omit or invent a value; that a generative model can produce fluent text that is factually wrong; that a model can cite an instrument that does not exist, or misstate one that does; and that a rules engine applied correctly to incorrectly extracted facts will produce a wrong result, presented with the same confidence and the same documentation as a right one. Plausibility of presentation is not evidence of accuracy.

21.5 No professional advice. No AI-Assisted Output constitutes tax, legal, accounting, financial, investment or other professional advice, and no AI-Assisted Output creates a professional, advisory or fiduciary relationship between you and Univia. Output that resembles advice in form or tone is not advice in substance. Clause 20 applies to AI-Assisted Output in full.

21.6 Reliance without verification is at your own risk. To the fullest extent permitted by law, Univia is not liable for loss arising from your reliance on AI-Assisted Output that you did not independently verify, including any tax, penalty, administrative fine, late-payment interest, voluntary-disclosure penalty, assessment or professional cost. Clause 16 applies to any such claim.

21.7 Where the output feeds a filing. Where AI-Assisted Output contributes to a figure you submit to the Federal Tax Authority or to any other authority, the submission is yours. You are the taxable person. You are responsible for the accuracy of what you file, for the retention of the underlying records, and for the consequences of an error. Clause 3 and the AI and Professional Reliance Disclaimer set out what the Service does and does not do in this respect.

21.8 Human review before reliance on material decisions. Where AI-Assisted Output will inform a filing, a payment, a disclosure to an authority, or any decision with a material financial or regulatory consequence, you must have it reviewed by a person competent to review it — whether within your business or by an appropriately qualified adviser — before you act on it.

21.9 This clause is additional, not substitutional. This clause sits alongside, and does not replace, limit or narrow, the AI and Professional Reliance Disclaimer, the Regulatory Non-Affiliation Notice, clause 15 (warranties and disclaimers), clause 19 (regulatory non-affiliation), clause 20 (no fiduciary, advisory or agency relationship), or any product-specific disclaimer displayed in the Service. Where any of those is more specific or more protective in a given situation, it applies in addition to this clause. Nothing in this clause limits liability that cannot be limited under applicable law.

22. General

22.1 Changes to these Terms. Univia may amend these Terms. For material changes Univia will give at least 30 days' notice by email to your registered address and by an in-product notice, stating the effective date. Continued use after the effective date is acceptance. If you do not accept a material change, you may terminate before it takes effect and receive a pro-rata refund of prepaid unused fees. Non-material changes (typographical corrections, clarifications that do not reduce your rights) take effect on posting.

22.2 Notices. Univia will notify you at your registered email address, or in-product. You will notify Univia at support@univiaglobal.com . Notices are deemed received on the next business day after sending.

22.3 Assignment and successors. You may not assign or transfer these Terms without Univia's prior written consent, save that you may assign them to a successor of your business on notice to Univia. Univia may assign, novate, or transfer these Terms and the Service in whole or in part — including to UNFI Technologies (FZE), to a group company, or in connection with a reorganisation, incorporation, transfer of business, merger, or sale of assets — on notice to you and provided the transferee assumes Univia's obligations. Univia is currently undertaking a corporate reorganisation, and you acknowledge that the contracting entity for the Service may change on that basis. Personal data transferred as part of any such transaction remains subject to the Privacy Notice.

22.4 Subcontracting. Univia may subcontract performance, including to UNFI and to the subprocessors listed in the Privacy Notice, and remains responsible for their performance.

22.5 Force majeure. Neither party is liable for failure or delay in performance caused by an event beyond its reasonable control, including natural disaster, epidemic, war, civil unrest, act of government or regulator, change in law, sanctions, failure of a public telecommunications or internet backbone, sustained outage of a third-party cloud, hosting, database, or AI provider, cyber-attack not attributable to that party's failure to take reasonable measures, or general labour disturbance. The affected party will notify the other and use reasonable efforts to mitigate. If the event continues for more than 60 consecutive days, either party may terminate on notice, and Univia will refund prepaid unused fees pro rata. This clause does not excuse an obligation to pay sums already due.

22.6 Entire agreement. These Terms, together with the documents they incorporate — the Privacy Notice, the AI and Professional Reliance Disclaimer, the AI-Output Reliance Notice, the Acceptable Use Policy, the Cookie Notice, the Regulatory Non-Affiliation Notice, and (where applicable) the Data Processing Addendum and the Beta Programme Terms — constitute the entire agreement between you and Univia in respect of the Service, and supersede all prior discussions and representations. Nothing limits liability for fraudulent misrepresentation.

22.7 Order of precedence. Where there is conflict: (1) a signed order form or written SLA with you; (2) the Data Processing Addendum, as to data protection; (3) these Terms; (4) the other incorporated documents.

22.8 Severance. If any provision is held unenforceable, it is modified to the minimum extent necessary to make it enforceable, or severed; the remainder is unaffected.

22.9 No waiver. A failure to enforce a right is not a waiver of it.

22.10 No third-party rights, except that UNFI Technologies (FZE) may enforce clauses 9, 15, 16, and 17.

22.11 Language. These Terms are drafted in English. Where a translation is provided and there is inconsistency, [LANGUAGE PRECEDENCE — CONFIRM WITH COUNSEL: note that proceedings before UAE onshore courts are conducted in Arabic and an Arabic version may be required or may prevail].

Contact

Univia Global Consultancy L.L.C-FZ, Trade Licence No. 2534238.01, Meydan Grandstand, 6th Floor, Meydan Road, Nad Al Sheba, Dubai, United Arab Emirates. Website/application: https://app.univiaglobal.ae. For support, privacy requests, complaints, billing queries, legal notices or security concerns: support@univiaglobal.com.