Do you need any consulting support from an experienced team VAT compliance?
We advise on any doubts and solve tax problems.
These Regulations govern the manner of using the above-mentioned Website as well as the rights and obligations of the User and the Website resulting from the applicable provisions of law. The Regulations are composed of four main parts:
a) Articles 1 to 3 – general provisions of these Regulations;
b) Article 4 – registration process;
c) Articles 5 to 7 – provisions related to determining the defectiveness of services as well as the right to withdraw from the provision and use of services;
d) Articles 8 to 12 – all other provisions, including the final provisions.
1. Website/Service Provider – an available website being at the same time the Service Provider.
2. Owner – TAXOLOGY Sp. z o.o. NIP (tax ID): 5272883861
3. Owner’s address – whenever the Regulations refer to Owner’s address, it means the following data:
a) registered office: ul. Sienna 64, 00-825 Warsaw.
b) e-mail address: firstname.lastname@example.org
1. User/Service Recipient – a natural person over 18 years of age with full capacity to enter into legal transactions, and in cases provided for by generally applicable provisions of law also a natural person with limited capacity to enter into legal transactions, a legal person or an organisational unit without legal personality to whom/which the Act grants legal capacity, who/which has made or intends to make an agreement with the Website.
2. Consumer – Article 221 of the Polish Civil Code: a natural person performing a legal transaction with the Website that is not directly related to their business or professional activity.
3. Distance Agreement – an agreement made between the Website and the User within an organised procedure for the distance agreement execution system, without the necessity of both parties to the agreement to be present at the same place and time, made with one or more means of remote communication up to and including the execution of the agreement.
4. Service – a service provided electronically by the Service Provider to the Service Recipient (Client) via this Website, i.e. the Services consist in the provision of services in the scope of:
a) preparation of VAT returns in different EU Member States for clients (mainly e-commerce companies) – I send a template of the current agreement that we sign with the clients
b) registration for VAT purposes in different EU Member States
c) access to the application allowing e.g. independent calculation of amounts for VAT returns referred to in point a), analysis of sales data, creation of analytical reports on e-commerce sales, etc.
1. The Website declares that it undertakes to provide services to the Service Recipient in a reliable manner compliant with the applicable provisions of law and the principles of social coexistence as well as determined in these Regulations.
3. The User has the possibility to read the Regulations and to accept their content by ticking a relevant box in the form. In order to use the Website it is necessary to accept the provisions of the Regulations.
4. The personal data controller is the Website, and these data are protected in accordance with the Polish Act of 10 May 2018 on personal data protection and the provisions of Council Regulation (EU) no. 2016/679 (of 27 April 2016, OJ L no. 119).
5. The controller applies appropriate technical and organisational measures ensuring the protection of personal data proportionally to the threats and categories of data protected. First of all, it protects data against access, takeover, processing, loss, alteration, damage or destruction by unauthorised persons.
6. The controller of your personal data is
TAXOLOGY Sp. z o.o. NIP (tax ID): 5272883861, ul. Sienna 64, 00-825 Warsaw.
7. Each person whose personal data are processed has the right to:
a) supervise and control the processing of personal data for which the Website maintains a set of data of Users of the above-mentioned Website;
b) obtain comprehensive information whether such a set exists and is maintained by the Website;
c) determine the data controller, its address, registered office and name, in the case when the controller is a natural person to determine their first and last name and place of residence;
d) obtain information about the purpose, scope, method and time of processing of data contained in such a set;
e) obtain information in a commonly understandable form about the content of such data;
f) get to know the source of their data, unless the data controller is obliged to maintain the secrecy of the classified information or the professional secrecy in this respect;
g) request the supplementation, update, rectification, temporary suspension or deletion of personal data if they are incomplete, outdated or untrue, have been collected in violation of the Act or are no longer necessary to achieve the purpose for which they were collected.
8. Pursuant to point 7, the User has the right to access the content of their personal data being processed, correct them, as well as request their erasure. The personal data controller is obliged to supplement, update and rectify data, to temporarily or permanently suspend their processing or to delete them from the set on an ongoing basis and immediately after the notification, unless the request concerns personal data with regard to which the procedure of their supplementation, update or rectification is specified in separate provisions of law, including the Act.
9. The Service Recipient gives its consent to the collection and processing by the Website of personal data within the meaning of the Polish Act of 10 May 2018 on personal data protection and in accordance with the provisions of Council Regulation (EU) no. 2016/679 (of 27 April 2016, OJ L no. 119). Data may be transferred to another entity only if it is required by law or necessary to pursue claims.
10. The Service Recipient undertakes to use the Website in accordance with the applicable provisions of law and the principles of social coexistence.
11. The Service Recipient using the Website Services is obliged to comply with these Regulations in the scope necessary for the performance of the Website tasks and in the scope not contrary to the applicable provisions of law and the principles of social coexistence.
12. The Service Provider is entitled to make available to authorised state authorities the content, materials and data, including IP addresses of the Service Recipients who have used the Website in a specific manner, in particular when it is necessary to prevent or prosecute crimes. In such a situation the Service Provider is also not liable for the blocking of access to specific data and information.
1. This Website provides services by electronic means.
2. The service specified in point 1 requires access to the Internet.
3. The Website can be used 24 hours a day, 7 days a week. The Website reserves the right to make technical breaks in order to improve the Website functionality and to repair errors.
4. While finalising the transaction, the Client ticks in the relevant order box the option ‘I give consent to the processing by the Website of my personal data included in
the order form for the purpose and in the scope necessary to perform the order.’ – this is necessary for the execution of the agreement. The submission of personal data is necessary to place an order, lack of their submission will be tantamount to withdrawing from the execution of the agreement.
5. Requirements necessary to use the Website services:
a) a device with access to the Internet,
b) a web browser supporting Cookies, for example:
c) access to e-mail.
6. Costs related to access to the Internet and data transmission are incurred only by the User in accordance with the tariff of its provider with which the User has signed an Internet service agreement.
1. In order to make a valid Agreement binding upon the Parties, the Client makes a choice in accordance with the offer displayed on the Website, specifying the amount of the Service it intends to purchase and, if possible, indicating characteristics of the Product ordered and its specification. Together with the choice of the Service, the Client fills in the online order form, indicating the data necessary for the order performance by the Website, such as quantity, place and form of payment, based on messages and information displayed to the Client, available on the website and included in these Regulations.
2. The registration of the Client’s Account on the Website is voluntary and free of charge.
3. Immediately after receiving the order, the Website sends the Client by electronic means to the e-mail address provided during the order submission a statement on the order acceptance constituting at the same time its confirmation. Upon receipt of the message by the Client, the agreement is signed.
4. If the Client has more discounts from several sources/promotions, they are combined/summed up only if it is expressly specified in the Rules of Promotion. If there is no provision on how to combine different promotions/discounts, only one discount (one promotion) can be selected for a given purchase.
1. The Service Recipient has the right to file complaints regarding Services provided by the Service Provider within the Website.
2. The entity authorised to process complaints is the Service Provider.
3. Complaints should be sent to the address indicated in Article 1(3) in written or electronic form (the subject line of the e-mail should contain the word: ‘complaint’) and the e-mail should include:
· subject of the complaint and its justification, indication and description of necessary circumstances,
· identification of the Service Recipient (first name, last name, address, e-mail address).
4. The above premises constitute a mandatory condition under which the complaint is considered by the Service Provider.
5. Complaints will be considered by the Service Provider within 14 days from their receipt. The Service Provider’s decision regarding the complaint is submitted to the Service Recipient to the e-mail address indicated in the complaint or to the address indicated in the letter.
1. In accordance with the provisions of law, the Client being a Consumer pursuant to Article 27 of the Polish Act of 30 May 2014 on consumer rights (Journal of Laws of 2014, item 827, as amended) has the right to withdraw from a distance agreement without giving a reason.
2. Pursuant to Article 38(13) of the Polish Act on consumer rights – ‘for the delivery of digital content which is not recorded on a tangible medium, if the provision of the service has commenced upon the consumer’s explicit consent before the expiry of the time limit for withdrawal from the agreement and after the submission to them of a notification by the entrepreneur about the loss of the right to withdraw from the agreement.’ – in such a situation, the right to withdraw does not apply.
3. The Client is entitled to withdraw from the agreement within 14 calendar days from the moment the Service is acquired by the Client being at the same time a Consumer or by a third party indicated by them other than the carrier.
4. When the Client being a Consumer withdraws from the agreement, the agreement is deemed not to have been made and the Consumer is released from all obligations. Performances provided by the parties to each other must be returned in an unchanged state unless the change has been necessary within the limits of the ordinary management.
5. The Client being a Consumer may withdraw from the agreement by submitting a statement on the online form constituting Appendix no. 1 hereto, which may be sent electronically or to the postal address of the Website according to the Client’s choice. Appendix no. 1 constitutes only assistance in the withdrawal from the agreement, it is not a template necessary to exercise the right to withdraw from the agreement. The Client may use it, but does not have to. For the effective withdrawal, it is sufficient to send a written statement to the Website address.
6. To observe the deadline specified in point 2, it is sufficient to send the Client’s declaration on the withdrawal from the agreement before its expiry.
7. The Consumer has the right to withdraw from a distance agreement without giving a reason and without incurring any costs, except for those specified in Article 33 and Article 34 of the Consumer Law.
8. The Client does not have the right to withdraw from the agreement with respect to agreements specified in Article 38 of the Polish Act of 30 May 2014 on consumer rights, e.g.:
a) regarding the provision of services if the entrepreneur has performed the service in full upon the explicit consent of the Consumer informed before the commencement of the performance that after the provision of the service by the entrepreneur it loses the right to withdraw from the agreement;
b) in which the price or remuneration depends on fluctuations in the financial market which cannot be controlled by the entrepreneur and which may occur before the expiry of the period for withdrawal from the agreement;
c) in which the object of the performance is a non-prefabricated item manufactured according to the Consumer’s specifications or serving its individual needs;
d) in which the object of the performance is an item subject to quick deterioration or having a short shelf life;
e) in which the object of the performance is an item delivered in sealed packaging, which cannot be returned after opening the packaging for health or hygienic reasons if the packaging has been opened after the delivery;
f) in which the object of the performance are items which after the delivery, due to their nature, are inseparably combined with other items.
6. The Website is liable under the warranty if a defect is detected before the expiry of two years from the date of handing over the Product to the Consumer. The Website is liable towards the Consumer if the Service, at the time of its delivery, is inconsistent with the agreement and has physical/legal defects. The Website is liable for non-compliance of the Service with the agreement if it is detected before the expiry of two years from handing over this Service to the Buyer, whereas in the case of the Service replacement, this period runs anew. The defect consists in non-compliance with the agreement. In particular if:
a) it does not have properties which an item of this kind should have due to the objective specified in the agreement or resulting from circumstances or intended purpose;
b) it does not have properties whose existence has been guaranteed by the Seller and demonstrated to the Buyer in the form of a sample or design;
c) it is not fit for the purpose about which the Buyer has informed the Seller at the execution of the agreement, to which the Seller did not raise any objections;
d) it has been handed over to the Buyer in an incomplete condition.
7. The notification about the Service defects should be sent electronically to the Website e-mail address or in writing to the Website postal address (see Article 1(3): ‘Service Address’). If the consumer has difficulties and does not know how to prepare the notification about the Service defects, it may send the notification for example on the form constituting Appendix no. 2 hereto, which constitutes exclusively a facilitation for the complaint process, as the use of the above-mentioned template is not required for the effectiveness of the complaint.
8. The Website responds immediately to the Consumer’s notification, however no later than within 14 calendar days from its receipt. The lack of examining the notification within the specified time limit is tantamount to taking it into account by the Website and considering it as justified.
9. The Website covers costs of removing defects or defect and replacing the Service with a new one.
1. The Website is not liable for the content (both verbal and graphic) made available by the Users. In the case of third parties’ claims related to the violation of copyrights, related rights or other rights to which they are entitled, the Website will direct them immediately to the Service Recipient as the entity liable for the content, and the Service Recipient will accept these claims and in this respect it will release the Website from liability.
2. Pursuant to the provisions of law, the Author whose moral rights have been violated or threatened is entitled primarily to a claim for ceasing this activity and restoring the previous condition. If the activity that caused the violation was culpable, the Author may demand the awarding of compensation for the damage suffered or an appropriate amount of money for a specific social purpose.
3. While posting any content and making it available, the Service Recipient
disseminates it voluntarily. The Website is not the provider of the content and does not identify with it in any way, it is only the entity that makes available ICT resources. The Service Recipient declares that:
a) it is entitled to use and make available the content of proprietary copyrights, industrial property rights or related rights posted by it;
b) personal data, image and information concerning persons other than the Service Recipient have been placed and made available within the scope of services in a lawful voluntary manner and with the consent of the owners of the content to which they relate.
4. The Service Recipient is not entitled to:
a) post personal data of third parties or disseminate their image without the required permission or consent of the third parties to which these data relate;
b) post advertising and/or promotional content inconsistent with the purpose of the Website activity.
5. In particular the Service Recipient is prohibited from posting the content:
a) with a view to violating personal rights of third parties;
b) in bad faith or the content which could be regarded as such;
c) that could violate rights of third parties, copyrights, related rights, industrial property rights, business secrets or confidential information, in particular referred to as secret or strictly confidential;
d) that is offensive or constitutes a threat directed at other persons, statements commonly considered as offensive, e.g. bad language;
e) that could violate legitimate interests of the Website;
f) constituting unsolicited commercial information (spam) sent or placed on the Website;
g) that could violate in another way good practices – for example erotic materials, the applicable provisions of law, or social or moral norms.
h) that could promote Nazi, fascist and related views.
6. If a notification is received by a third party, an authorised party or a state authority, the Website reserves the right to modify or delete the content posted by the Service Recipient if it is found that it may constitute a violation of these Regulations or the applicable provisions of law. The Website does not control on an ongoing basis the content posted.
7. The Service Provider will make every effort to ensure proper functioning of the Website and its availability 24 hours a day, but it is not liable for any damage resulting from incorrect functioning of the Website for technical reasons.
8. The Website is also not liable for any damage to devices that use the website, reboot of the device or loss of data on the device.
9. The Service Provider does not provide services consisting in archiving files, data or information posted by the Service Recipient.
10. If the Service Recipient violates the Regulations, the Service Provider may suspend the provision of services or terminate the agreement with the Client with immediate effect by the deactivation/removal of active services. In such a situation, the Service Recipient is not entitled to reimbursement of any fees paid to the Service Provider.
11. The Service Provider does not grant the Service Recipient any express or implied guarantee as to the effects and suitability of the commercial offer for specific applications
and the quality and economic results of the offer functioning.
12. The Service Provider is also not liable for acts or omissions of the Service Recipients or for improper performance or non-performance by them of agreements made with Clients, in particular it does not bear liability for the quality, safety, legality, veracity and reliability of information posted by the Service Recipients. The Service Provider is not liable for non-execution by the Visitors of an agreement with the Service Recipients, in particular related to inquiries or agreements made.
13. The Service Provider reserves the right to:
· change the parameters and functionalities of the Service Recipients’ Accounts;
· functional characteristics and capabilities of the Website, in particular the scope and type of Services and its functionalities;
· temporarily shut down the Website, in particular in connection with its modification, maintenance and repair;
· remove for important reasons all content of the Website servers or completely cease the provision of Services, after notifying the Users on the Website;
· cease the provision of Services within the Website in relation to the Service Recipient that violates the provisions of the Regulations.
1. Information about out-of-court procedures for considering complaints and pursuing claims as well as the rules of access to these procedures is made available at the registered offices and on the websites of district (municipal) consumer ombudsmen, social organisations whose statutory tasks include consumer protection, Provincial Inspectorates of the Trade Inspection and at the following addresses of the Office of Competition and Consumer Protection: www.uokik.gov.pl/spory_konsumenckie.php,www.uokik.gov.pl/wazne_adresy.php, www.uokik.gov.pl/sprawy_indywidualne.php
2. The Service Recipient has the following possibilities in the scope of out-of-court procedures for considering complaints and pursuing claims:
3. they may submit to the Provincial Inspector of the Trade Inspection a request for the initiation of mediation proceedings aimed at amicable settlement of a dispute.
4. they may submit to the consumer Arbitration Court at the Provincial Inspector of the Trade Inspection a request for resolving a dispute arising from the agreement made, address: www.uokik.gov.pl/wazne_adresy.php.
5. they may request free legal assistance for example from the Consumers’ Association – website address: www.federacjakonsumentow.org.pl.
6. The Network of European Consumer Centres helps resolve cross-border disputes. The addresses of these institutions are available on the website of the European Consumer Centre www.konsument.gov.pl.
7. The Service Recipient may also use the platform of the online dispute resolution (the ODR platform), in accordance with Regulation (EU) no. 524/2013 of the European Parliament and of the Council of 21 May 2013 on online dispute resolution for consumer disputes and amending Regulation (EC) no. 2006/2004 and Directive 2009/22/EC (Regulation on consumer ODR). ODR (online dispute resolution) available at the electronic address: http://ec.europa.eu/consumers/odr/ The European ODR platform constitutes one common point of access for consumers and entrepreneurs, allowing out-of-court resolution of disputes regarding contractual obligations resulting from the online service agreement: https://webgate.ec.europa.eu/odr/main/index.cfm?event=main.home.show&lng=PL
8. The use of out-of-court procedures for considering complaints and pursuing claims is voluntary and may take place only if both parties to the dispute, i.e. the Website and the Service Recipient, give their consent to it.
1. The regulations and provisions in this Article 10 apply only to Clients and Service Recipients not being consumers.
2. In the case of clients being service recipients and not consumers at the same time, the service provider may terminate the agreement for the Electronic Service provision with immediate effect even without indicating the reasons, provided that it has sent the client an appropriate statement.
3. The Website informs that pursuant to Article 558(1) of the Polish Civil Code the liability under the warranty for a product/service towards the client not being a consumer is excluded.
4. The liability of the Website is limited within a single claim and for all claims in total to the amount of PLN 100 net. The Website is liable only for typical damage foreseeable at the time of the agreement execution and is not liable for lost profits.
5. Any disputes between the Website and the Service Recipient not being a consumer are submitted to a court having jurisdiction over the registered office of the Website.
1. Payment – transfer to the bank account number.
2. Electronic payment by credit card (Visa, Visa Electron, MasterCard, Maestro) or by transfer in the electronic banking system via Tpay online payment service.
3. The Website documents the sale of the Service in accordance with the Client’s request either with a receipt or VAT invoice.
1. The Website respects all rights of User provided for in the applicable provisions of law.
2. If the applicable law grants the Clients who are consumers compulsory and legally required regulations more favourable than those contained in these Regulations, the relevant provisions of the Regulations are directly replaced by specific norms of the applicable law and are binding upon the above-mentioned owner.
3. All content posted on the Website (including graphics, texts, layout of pages and logos) is covered by the protection provided for copyrights and is the exclusive property of the Website. The use of this content without the Website written consent results in civil and criminal liability.
4. The Website Owner, as the personal data controller, informs you that:
· the provision of data is always voluntary but necessary for the performance of the order;
· the person providing their personal data has an unlimited right to access and rectify all content of their data, delete them (the right to be forgotten), restrict their processing, the right to transfer their data, the right to withdraw their consent at any time without affecting the lawfulness of processing, however the data may be made available to a competent state authority if the relevant provision so requires.
· The basis for the processing of personal data will be Article 6(1)(a) and the content of the General Data Protection Regulation;
· personal data will be stored and processed for the period necessary to complete the processing and to execute the order, but no longer than for 3 years (2 years of the complaint period and 1 year for possible other claims and exceptional situations)
· the person providing their personal data has the right to lodge a complaint with the Personal Data Protection Office if they consider that the processing of personal data concerning the order execution violates the provisions of the General Data Protection Regulation of 27 April 2016.
5. In the scope of the processing of personal data by this Website, the European Commission has not identified an adequate level of protection by way of a decision, but the data will be properly secured by means of IT and legal solutions and measures.
6. Your data will be processed by automated means, including in the form of profiling – if the consent is granted.
7. Other issues not regulated herein are governed by relevant provisions of the Polish law, in particular:
a) the Act of 2 March 2000 on the protection of certain consumer rights and on the liability for damage caused by a dangerous product (Journal of Laws of 2000, no. 22, item 271, as amended);
b) the Act of 27 July 2002 on specific terms and conditions of consumer sale and amendments to the Polish Civil Code (Journal of Laws of 2002, no. 141, item 1176, as amended);
c) the Act of 23 April 1964 – Civil Code (Journal of Laws of 1964, no. 16, item 93, as amended);
d) the Act of 18 July 2002 on the provision of services by electronic means (Journal of Laws of 2013, item 1422);
e) the Act of 30 June 2000 – Industrial Property Law (Journal of Laws of 2001, no. 49, item 508, as amended);
f) the Act of 4 February 1994 on copyright and related rights (Journal of Laws of 2006, no. 90, item 631, as amended),
g) the Act of 30 May 2014 on consumer rights (Journal of Laws of 2014, item 827)
8. The amended Regulations are binding upon the Users if the requirements specified in Article 384 of the Polish Civil Code have been met (i.e. the User has been properly notified about the amendments).
9. The Website reserves the right to amend the Regulations for important reasons, i.e. in the case of:
a) amendments to the provisions of law;
b) changes in the manner of the service provision by electronic means covered by the Regulations;
c) changes in the Website data, including e-mail address and telephone number.
10. The amendments to the Regulations do not affect the Services that have already been provided or are being provided, they are governed by the Regulations in force at the time of joining the Website Services. The Website publishes information about the intended change at least 30 days in advance. If the amended Regulations are not accepted, the Service Recipients may terminate the agreement with immediate effect within 30 days from the date of receiving the notification.
11. Disputes arising from the provision of services under these Regulations will be submitted to a common court according to the choice of the Service Recipient being at the same time a consumer, pursuant to the relevant provisions of the Polish law.
12. Appendices to the Regulations constitute their integral part.
13. The Service Recipients of the above-mentioned Website may access these Regulations at any time via a link posted on the Website homepage, download it and make a printout thereof; however, their commercial use is protected by the LEGATO Law Firm.
14. The Regulations enter into force on 01/01/2020
The owner of all material copyrights to the model of these Regulations is the LEGATO Law Firm, which has granted this Website a non-exclusive and non-transferable right to use these Regulations for purposes related to its own commercial activity on the Internet, and extends legal protection to the above-mentioned document for the term of the agreement. Copying and disseminating the model of these Regulations without the consent of the LEGATO Law Firm are prohibited and may be subject to both criminal and civil liability. Interested parties can learn more about the possibility to use the model of the Regulations on the following website http://www.kancelaria-legato.pl
We advise on any doubts and solve tax problems.