Terms of Service

Last updated: 13 November 2026

1. Governing law and jurisdiction

These Terms of Service are governed by and construed in accordance with the laws of Finland. Any disputes arising from the services provided by Kallion Kirjanpito Oy that cannot be resolved by mutual agreement shall be referred to the District Court of Itä-Uusimaa (Itä-Uudenmaan käräjäoikeus) as the court of first instance, unless mandatory provisions of Finnish law require otherwise.

2. Service provider details

Kallion Kirjanpito Oy
Business ID: 0427823-7
VAT number: FI04278237
c/o Teemu Jaronen, Hampträskintie 82, 01150 Söderkulla, Finland
Phone: +358 40 290 4577
Email: management@kallionkirjanpitooy.com
Phone and email hours: Mon–Fri 09:00–17:00 EET

3. Scope of services

Kallion Kirjanpito Oy provides accounting, bookkeeping and tax consultancy services to business clients. The services covered include, but are not limited to:

• Bookkeeping and accounting
• Preparation and filing of tax returns
• Preparation of annual financial statements
• Payroll management and reporting to the Incomes Register
• VAT declarations and reporting
• Management accounting and reporting

The specific services, deliverables and schedule for each client engagement are agreed separately in a written service agreement or by written confirmation. These Terms of Service apply to all such engagements unless otherwise expressly agreed in writing.

Services are provided to business clients only. Kallion Kirjanpito Oy does not provide services directly to private consumers acting outside their professional or business capacity.

4. Client obligations

The client is responsible for:

• Providing complete, accurate and timely documentation required for the agreed services, including invoices, receipts, bank statements and payroll data.
• Informing Kallion Kirjanpito Oy promptly of any material changes to the client's business, structure, VAT registration, or statutory obligations that may affect the services.
• Reviewing and approving documents, declarations and financial statements that require the client's signature or formal approval before submission to any authority.
• Maintaining the client's own legal obligations under Finnish law — the provision of accounting services by Kallion Kirjanpito Oy does not transfer or reduce the client's statutory responsibilities as a business operator.

5. Fees and invoicing

Fees are agreed separately for each client engagement. Kallion Kirjanpito Oy invoices clients in accordance with the agreed schedule. Invoices are payable within the period stated on each invoice. Where a fee has not been agreed in advance, work will be charged at the rates communicated to the client prior to commencement.

6. Limitation of liability

Kallion Kirjanpito Oy exercises professional care and diligence in providing its services. However, our liability for any claim arising from or related to the services, whether in contract, tort or otherwise, is limited to the total fees paid by the client for the specific service or reporting period to which the claim relates.

We are not liable for any loss arising from: inaccurate or incomplete documentation provided by the client; delays in document submission that cause missed statutory deadlines; or decisions made by the client based on financial information prepared by us.

Nothing in these Terms limits liability for death or personal injury caused by negligence, or for fraudulent misrepresentation, or for any other liability that cannot be excluded under Finnish law.

7. Confidentiality

Kallion Kirjanpito Oy treats all client financial information as confidential. We do not disclose client information to third parties except as required by Finnish law, as necessary to fulfil the agreed services (for example, filing returns with Verohallinto on the client's behalf), or as expressly authorised by the client in writing.

8. Complaints and dispute resolution

If you have a complaint about the services provided, please contact us in the first instance:

• By email: management@kallionkirjanpitooy.com
• By phone: +358 40 290 4577
• By post: c/o Teemu Jaronen, Hampträskintie 82, 01150 Söderkulla, Finland

We will acknowledge receipt of your complaint within five business days and aim to provide a substantive response within twenty business days. Where a complaint cannot be resolved by mutual agreement, the matter may be referred to Finnish courts as described in Section 1.

9. Changes to these terms

We may update these Terms of Service from time to time. The current version is always available at kallionkirjanpitooy.com/terms-of-service/. For ongoing engagements, material changes will be communicated to clients in writing.