File systems (FS) are an essential part of operating systems in that they are responsible for storing and organising files and then retrieving those when needed. Because of the high capacity of modern storage devices and the growing number of files stored, the traditional FS model is no longer able to meet modern users' needs in terms of storing and retrieving files. So using metadata emerges as an e cacy solution for the limitations of file systems. In this paper we propose a new model dubbed VennTags to solve the FS problems. We do this by utilising the idea of overlapping the sets as in Venn diagram, and adopting DAG structure (instead of tree) to achieve that we have used tagging capability and exposed a query language at the level of the API. We evaluate the expressive power of VennTags model that shows its ability to resolve the FS limitations compared to other solutions.