Regulatory & Compliance Summary
Licenses, filings, and security frameworks.
Summary of all required licenses, registrations, privacy frameworks, security standards, and filing obligations. Supporting certificates and documentation are held in the Private Room.
Updated September 10, 2026
18
Total items tracked
13
Compliant / active
2
In progress / planned
3
Upcoming deadlines
Filing & Deadline Calendar
Q4 2026UpcomingBridge Round closes — $255K at $7.4M implied valuation (28% discount)
Q4 2026UpcomingSales tax / VAT threshold monitoring begins ahead of revenue launch
Q1 2027PlannedEU AI Act transparency review — Mira AI
March 1, 2027FutureDelaware Franchise Tax (FY2026)
2027+FutureSOC 2 Type II audit initiation (post-Scale Round)
2027+FutureISO 27001 evaluation
Business Licenses & Registrations
Delaware C-Corporation RegistrationActive
State of Delaware, USA. Certificate filed September 27, 2024 (Amended Certificate of Incorporation effective November 1, 2024). Annual franchise tax filing due March 1 each year.
Foreign Qualification — Other StatesNot yet required
No current requirement for foreign qualification outside Delaware. Review triggered at first US office or employee hire.
Privacy & Data Protection
GDPR (General Data Protection Regulation)Compliant
Privacy Policy and Terms of Service drafted with GDPR compliance. DPA agreements in place for processors. Annual review cadence.
CCPA (California Consumer Privacy Act)Compliant
CCPA disclosures included in Privacy Policy. Opt-out mechanisms in place.
PIPEDA / Canadian Privacy LawCompliant
Canadian privacy obligations addressed in Privacy Policy. Breach notification obligations noted.
Apple App Store Privacy Nutrition LabelsComplete
Privacy nutrition labels submitted and approved with the iOS app. Update required with each material data practice change.
EU AI Act Compliance (Transparency)In progress
Mira AI transparency and human oversight requirements being assessed. No high-risk AI classification expected.
Security & Infrastructure Standards
SOC 2 Type IIPlanned — post Scale Round
SOC 2 audit planned once enterprise B2B contracts require it, following the Scale Round ($30M+ pre-money). Evidence collection begins ahead of engagement.
ISO 27001 (Information Security)2027+ roadmap
Not planned for 2026. Will be evaluated at Series A scale.
PCI DSS (Payment Card Industry)Compliant via processor
Payments processed exclusively through a PCI Level 1 certified processor. VIBEUP does not store, transmit, or process raw card data.
HTTPS / TLS EncryptionActive
All platform traffic encrypted via TLS 1.2+. Certificate auto-renewal enabled.
App Store & Platform Compliance
Apple App Store Review GuidelinesCompliant — app approved
iOS app reviewed and approved. Compliance maintained per Apple Human Interface Guidelines and App Store Review policies.
Google Play Developer PoliciesCompliant — app approved
Android app reviewed and approved. Compliance maintained per Google Play Developer Program policies.
Financial & Tax Filings
US Federal Corporate Income Tax (Form 1120)Current
Annual federal corporate return prepared in coordination with the finance team, on the standard extended filing timeline.
Delaware Franchise TaxCurrent
Franchise tax calculated using the Assumed Par Value Capital Method. Filed and paid by General Counsel, due March 1 annually.
Sales Tax / VAT / GST RegistrationPre-revenue
No sales tax or VAT obligation at the current stage. Registration thresholds monitored ahead of the Bridge Round revenue ramp.
Employment & Labor Compliance
Contractor Agreements & 1099 ObligationsCurrent
All current team members on contractor agreements. 1099-NEC forms issued for US contractors; international contractors comply with local requirements.
Employment Law Compliance (Future FTEs)Not yet applicable
Full employment compliance framework (workers' comp, payroll tax, benefits) to be established prior to the first full-time hire, planned around the Bridge/Scale Round.
Compliance Ownership
Regulatory and compliance oversight sits with VIBEUP's General Counsel, in coordination with the finance team (financial filings) and the engineering lead (security standards). Certificates, filed returns, privacy policies, App Store approvals, and security attestations are held in the Private Room. Contact hello@vibeup.io for access.