TERMS & CONDITIONS – SUNIO
Effective Date: 1st of September 2026
These Terms & Conditions (“Agreement”) govern the use of Sunio websites, the Sunio Client Portal and the services provided by Sunio and its group companies. By accessing or using a Sunio website, the Client Portal or any Sunio service, you agree to be bound by these Terms & Conditions.
1. General Information
1.1. Sunio
Sunio websites and the Sunio Client Portal are operated within the Sunio group. Throughout this Agreement, the terms “Sunio”, “we”, “us” and “our” refer, as applicable, to Sunio Group OÜ and the Sunio group company providing the relevant service.
1.2. Group Companies & Services Provided
The following group companies provide services under the Sunio brand:

• Sunio OÜ (reg. code 10116749, VAT ID EE100444702) – accounting, tax, trust and company services, legal services, authorised contact person, legal address and virtual office services.

• E-Resident Store OÜ (reg. code 12490601, VAT ID EE102411092) – authorised contact person, legal address and virtual office services for e-resident companies.

Services are provided by the respective Sunio group company specified in the service description, order, invoice or other relevant service information. By purchasing a service, you enter into a contractual relationship with that company.
Sunio Group OÜ does not provide the underlying service unless this is expressly stated in the relevant service description.
1.3. Client Portal
The “Client Portal” means Sunio’s online customer environment, currently accessible through app.sunio.ee, or any successor address designated by Sunio.
The Client Portal may be used, depending on the services subscribed to, for:

• viewing company and service information;

• completing onboarding, KYC, KYB and other compliance requirements;

• providing or updating personal and company information;

• uploading accounting and other documents;

• viewing service statuses, deadlines and action requests;

• viewing invoices, subscription and billing information;

• managing payment details through third-party payment providers;

• ordering additional services;

• downloading documents; and

• accessing other functionality made available by Sunio.

2. Acceptance and Changes to Terms
2.1.
By accessing or using a Sunio website, the Client Portal or Sunio services, you agree to comply with these Terms & Conditions.
2.2.
If you do not agree with these Terms & Conditions, you may not use the relevant website, Client Portal or services.
2.3.
Sunio may amend these Terms & Conditions from time to time. Updated Terms will be published on our website and may also be made available through the Client Portal.
Where a change materially affects an existing service or the Client’s rights or obligations, Sunio may notify the Client by email or through the Client Portal.
Continued use of the relevant service after the amended Terms become effective constitutes acceptance of the amended Terms, subject to applicable mandatory law.
3. Use of Services and Client Portal
3.1. Eligibility
You must be at least the age of majority in your country of residence or act on behalf of a legal entity.
You may not use our websites, Client Portal or services for any illegal or unauthorised purpose and must comply with applicable laws and regulations.
3.2. Client Responsibilities
You are responsible for:

• providing accurate, complete and current information;

• promptly updating information if it changes;

• providing documents and information reasonably requested by Sunio;

• complying with legal requirements applicable to your business; and

• ensuring that persons acting through your Client Portal account are authorised to do so.

You must provide all information and documentation reasonably required for Know Your Customer (KYC), Know Your Business (KYB), Know Your Transaction (KYT), sanctions, anti-money laundering or other compliance checks.
Failure to provide requested information, the provision of materially incomplete or incorrect information, or failure to complete required verification may result in delayed, suspended or refused service.
3.3. Client Portal Account and Security
Access to the Client Portal is personal to the authorised user.
You must:

• use only an email address or other authentication method that you are authorised to use;

• keep access to your email account and authentication methods secure;

• not knowingly allow unauthorised persons to access the Client Portal through your account; and

• notify Sunio without undue delay if you suspect unauthorised access or misuse.

Sunio may temporarily restrict or suspend access to the Client Portal where reasonably necessary for security, compliance, maintenance or fraud-prevention purposes.
Unless Sunio has been notified of unauthorised access, we may reasonably rely on instructions and information submitted through an authenticated Client Portal account as having been submitted by the Client or its authorised representative.
3.4. Accuracy of Portal Information
The Client Portal may display company information, deadlines, service plans, compliance statuses, billing information, documents and action requests.
The Client must notify Sunio if information displayed in the Client Portal appears incorrect, incomplete or outdated.
Statuses such as Not started, Action required, Under review, Approved, Pending, Declined or similar descriptions are workflow indicators unless expressly stated otherwise. They do not constitute a decision, confirmation or certification by a public authority or registry.
3.5. Additional Terms for Specific Services
Individual services may have additional descriptions, conditions, limits or pricing displayed on a Sunio website or in the Client Portal.
By ordering or using a specific service, you agree to the applicable service description and additional conditions together with these Terms & Conditions.
3.6. Communication & Support
Sunio may communicate service-related information through:

• email;

• the Client Portal;

• automated service and compliance notifications; and

• other contact channels agreed with the Client.

The Client Portal may display reminders, statuses, deadlines and requests for action.
Unless Sunio expressly makes another support channel available, formal customer support correspondence is conducted by email.
Customer support inquiries may be sent to support@sunio.ee. Responses are normally provided within 1–3 business days.
Sunio does not provide a general obligation to offer telephone or video support.
3.7. Electronic Notices
The email address registered in the Client Portal is treated as the Client’s primary electronic contact address unless otherwise agreed.
The Client is responsible for maintaining a valid and accessible email address.
Service notices, invoices, KYC reminders and other operational notifications may be sent to that address and/or displayed in the Client Portal.
3.8. Entities Not Yet Registered
If services are ordered on behalf of a legal entity that has not yet been entered in the Estonian Business Register, the entity becomes a party to the Agreement when it is officially registered.
If you purchase company registration assistance for an Estonian private limited company (OÜ) or non-profit organisation (MTÜ) before the entity has been registered, you remain personally responsible for the contractual obligations until:

• the entity is successfully registered in the Estonian Business Register; or

• the service is cancelled before registration.

3.9. Compliance with Estonian Legislation
Sunio provides services in accordance with the selected service plan and applicable Estonian law.
Our ability to fulfil accounting, tax and compliance obligations depends on the Client providing correct, complete and timely documents and information.
Sunio is not responsible for non-compliance resulting from the Client’s failure to provide information or documentation accurately, completely and on time.
4. Accounting & Tax Services
4.1. Accounting Platform and Document Submission
Accounting records may be maintained in SmartAccounts or another accounting system designated by Sunio.
Accounting documents must be provided using the submission method designated by Sunio. Depending on the service and document type, this may include:

• the Client Portal;

• Envoice or another expense-document system;

• an integration or automated data connection;

• email; or

• another submission method communicated by Sunio.

Unless otherwise agreed, accounting documents for the previous calendar month must be provided by the 5th day of the following month.
The Client Portal may allow the Client to upload, among other things:

• purchase invoices and receipts;

• sales invoices and reports;

• bank and payment account statements;

• payment gateway reports;

• spreadsheets; and

• other accounting-related documents.

A document uploaded through the Client Portal is considered submitted when the upload has successfully completed and the submission has been recorded by the system.
The Client remains responsible for ensuring that all required accounting documents have been provided.
Documents submitted after the applicable deadline may be marked as late. Where additional work is required because documents were submitted late, retrospective accounting or other additional service fees may apply according to the applicable service plan or price list.
4.2. Access to Third-Party Services
The Client must provide Sunio with the user rights or authorisations reasonably required to access relevant third-party services, including banking, payment services, marketplaces and tax-reporting systems.
Where technically possible and reasonably requested, the Client must facilitate automatic data exchange through APIs, XML files, integrations or similar solutions.
4.3. Accounting Period
For monthly accounting services, Sunio generally processes documents and transactions relating to one calendar month during the following calendar month.
Service fees are billed for the period in which Sunio performs the relevant service, rather than solely by reference to the date of the underlying accounting document or transaction.
Sunio performs accounting in accordance with the Estonian Financial Reporting Standard and the Accounting Act and performs tax services under applicable Estonian tax law.
4.4. Tax Reporting
The Client must provide Sunio with the authorisations reasonably necessary for tax reporting and related activities in the Estonian Tax and Customs Board environment.
Taxes may be reported monthly, quarterly or annually depending on applicable law, the Client’s business profile, transactions and subscribed services.
4.5. Document Storage & Retrieval
Sunio may retain working copies of accounting documents submitted through the Client Portal or other Sunio systems for the duration of the accounting service and for up to two months after termination of the service, unless a longer retention period is required by law, necessary for the establishment, exercise or defence of legal claims, or otherwise described in the Privacy Policy.
Accounting records and documents that must be retained under applicable law may be retained for the legally required period.
The statutory responsibility of the Client’s management board to ensure retention of the company’s accounting documents is not transferred to Sunio merely because documents are submitted to or stored by Sunio.
At the end of the accounting service, copies, exports or temporary system access may be provided on request and may be subject to an additional service fee.
5. Orders, Subscription Plans & Payment Terms
5.1. Orders Through the Client Portal
The Client Portal may allow Clients to order additional services.
The service description, price, VAT treatment, included service time and other material conditions displayed when the order is placed form part of the relevant order.
By selecting Order service, Pay, Subscribe or another equivalent confirmation action, the Client submits an order for the selected service.
Where required, the order becomes effective when:

• payment has been successfully completed;

• Sunio confirms the order; or

• Sunio begins providing the service,

depending on the nature of the service.
Sunio may request additional information or documents before completing the ordered service.
5.2. Subscription Billing
Certain services are billed on a monthly or annual subscription basis.
Unless otherwise stated in the service description, the first billing month is the month in which the service is purchased, irrespective of the exact purchase date.
Subscriptions renew until cancelled in accordance with these Terms.
5.3. Payment Methods
Payments are accepted in Euro (€) through the payment methods made available by Sunio, which may include:

• major payment cards;

• bank transfer;

• SEPA Direct Debit.

Payment processing may be performed by third-party payment service providers, including Stripe.
Sunio does not require the Client Portal itself to store full payment-card details where those details are processed directly by the applicable payment provider.
5.4. Billing Management Through Third-Party Providers
Where available, the Client Portal may provide access to a Stripe or other payment-provider environment for managing billing details or payment methods.
Changes made through a third-party billing environment become effective in accordance with the relevant functionality and these Terms.
Where cancellation or plan changes are made available online, the effective date of the change is determined by the applicable service terms and billing period and not solely by the time the relevant button is clicked.
5.5. Overdue Payments & Service Termination
If a payment fails or an amount remains overdue, Sunio may pause or terminate services.
Sunio reserves the right to apply late-payment interest of 0.25% for each day of delay to overdue amounts, subject to applicable law.
5.6. Service Plan Adjustments
If the Client’s company profile changes and no longer meets the requirements of the existing service plan, Sunio may move the Client to the service plan that reasonably corresponds to the changed profile.
If a service plan is discontinued, Sunio may offer or migrate the Client to the closest available plan.
The Client will be notified of material plan changes. If the Client does not accept the replacement plan, the Client may terminate the subscription within 30 days of receiving the notification.
Continued use after that period constitutes acceptance of the replacement plan.
5.7. Recurring Services & Additional Charges
Recurring services may include:

• monthly accounting and tax services;

• payroll services;

• monthly or annual legal address and contact person services;

• virtual office services; and

• annual or recurring reporting services.

Recurring payments are generally processed using the billing method used for the original purchase unless otherwise agreed.
Certain services and charges may not be included in the base subscription and may be billed separately in accordance with the selected service plan, service description or applicable price list.
6. Refunds & Termination
6.1. Refunds
Refunds are governed by Sunio’s Refund Policy, which forms part of the contractual framework applicable to services purchased from Sunio.
Once a service has commenced or has been used, refunds are generally not provided, subject to the Refund Policy and mandatory law.
If a service cannot be provided because of compliance or eligibility restrictions, an administrative or processing charge may be deducted as described in the Refund Policy.
Company registration service payments are non-refundable where the Client fails to provide required documents or otherwise fails to complete the required registration process, subject to the Refund Policy.
6.2. Termination
The Client may terminate a subscription by contacting support@sunio.ee.
Where online cancellation is made available through the Client Portal or billing environment, the Client may also submit a cancellation request through that functionality.
Unless otherwise specified, cancellation of a recurring service takes effect from the next applicable billing period.
Sunio may refuse, suspend or terminate services where reasonably justified, including because of:

• violation of these Terms;

• compliance, AML, sanctions or other legal concerns;

• non-payment;

• security concerns;

• provision of false or misleading information; or

• other legitimate business reasons.

Where a service is terminated because of a material breach by the Client, refunds will not normally be provided.
7. Client Portal Availability
Sunio aims to keep the Client Portal available but does not guarantee uninterrupted or error-free access.
The Client Portal may be temporarily unavailable due to:

• maintenance;

• updates;

• technical incidents;

• cybersecurity measures;

• internet or hosting failures; or

• failures of third-party service providers.

Temporary unavailability of the Client Portal does not automatically extend statutory, tax, accounting or contractual deadlines.
If the Client Portal is unavailable and the Client needs to submit time-sensitive information or documents, the Client should use an alternative submission method communicated by Sunio or contact Sunio without undue delay.
8. Prohibited Activities
You may not use Sunio websites, the Client Portal or Sunio services for:

• illegal or unauthorised purposes;

• violations of tax, anti-money laundering, counter-terrorism, counter-proliferation or sanctions laws;

• activities that Sunio does not support as described on its websites or service information;

• transactions involving sanctioned persons where prohibited;

• infringement of intellectual property rights;

• fraud or misleading activity;

• unauthorised access to accounts or systems;

• distribution of viruses, malware or malicious code;

• harassment, abuse, defamation or discrimination; or

• attempts to interfere with the security or operation of Sunio systems.

Violations may result in suspension or termination of access and, where appropriate, legal action.
9. Limitation of Liability
Sunio does not guarantee uninterrupted or error-free operation of its websites, Client Portal or services.
Sunio is not liable for loss caused by circumstances outside its reasonable control or by inaccurate, incomplete or late information provided by the Client.
To the extent permitted by applicable law, Sunio is not liable for indirect, incidental or consequential loss resulting from use of the services.
Sunio’s aggregate liability is limited to the amount paid for the relevant service during the preceding two months, unless mandatory law provides otherwise.
10. Force Majeure
Sunio is not liable for delay or failure resulting from circumstances beyond its reasonable control, including natural disasters, pandemics, war, terrorism, civil unrest, government restrictions, power outages, strikes and failures of suppliers, telecommunications, internet, hosting or other technology providers.
Sunio will make reasonable efforts to resume performance as soon as practicable.
11. Governing Law
These Terms & Conditions are governed by the laws of the Republic of Estonia.
Disputes shall be resolved by the competent courts of Estonia, subject to any mandatory rules providing otherwise.
Contact
Questions regarding these Terms & Conditions may be sent to:
support@sunio.ee