Draft notice: This document is a draft prepared for review by a lawyer. It is not in force until approved and published with the status “final”. The Polish version is binding; this English version is a translation.

Do sprawdzenia przez prawnika / For the lawyer: The whole document is for review. Points that need a decision are marked below. The Provider’s details are still placeholders (square brackets).

Fiskora Terms of Service

Version of 1 November 2026.

§ 1. Who we are and what these Terms cover

1. Fiskora is a web app for issuing, sending to the Polish National e-Invoicing System (KSeF), receiving and emailing VAT invoices. It runs at app.fiskora.com.
2. The provider is [FIRMA], a sole proprietorship at [ADRES], tax ID (NIP) [NIP], REGON [REGON] (we, the Provider). Contact: [EMAIL: support@fiskora.com].
3. fiskora.com (and fiskora.pl) is an information site.
4. These Terms set out the rules for using Fiskora. They are the terms required by Article 8 of the Polish Act of 18 July 2002 on providing services by electronic means.
5. Fiskora is for businesses (including sole traders) and other persons acting in a business or professional capacity. It is not for consumers. By opening an account you confirm that you use Fiskora for your business or profession.

Do sprawdzenia przez prawnika / For the lawyer: Many customers are natural persons running a sole proprietorship (JDG). Could the protection for a “sole trader treated like a consumer” (Art. 385^5 Civil Code and Art. 38a of the Consumer Rights Act) apply to this contract? The contract is directly linked to the business and professional in nature, so we assume not, but please assess this, and check whether the liability limits and change mechanism below would survive review as unfair terms.

§ 2. Definitions

1. Customer – a business or other entity that has opened a Fiskora account and uses the service (“you”).
2. Account – the Customer’s account in the app, protected by an email address and password.
3. Company – an entity (one NIP) added by the Customer in Fiskora, on whose behalf invoices are issued.
4. Service – the electronic service described in § 3.
5. Subscription – the paid plan described in § 7.
6. Accountant – a person to whom the Customer gives read-only access (§ 3(4)).
7. Subscription Seller – Link, LLC (USA), a Stripe affiliate, which sells the Subscription to Customers (§ 8).
8. Customer Data – data and content you enter into Fiskora or create in it, including invoices, contractor data and KSeF certificates.

§ 3. What the Service covers

1. With the Service you can:
   1. issue VAT invoices and correction invoices (including in foreign currencies, with NBP exchange rates, bilingual PDF, reverse charge and VIES checks, where the feature is available in the app),
   2. send invoices to KSeF and follow their status,
   3. receive invoices from KSeF,
   4. email invoices as PDF to your contractors,
   5. export your data (PDF, XML, CSV).
2. Draft invoices are unlimited.
3. A Subscription covers one Company (one NIP) and up to 300 invoices and corrections a month for that Company.
4. Each Subscription includes one free read-only Accountant login with access to exports.
5. Fiskora is not bookkeeping software. We do not keep books or prepare JPK files, tax returns or social security (ZUS) filings. We do not give tax, legal or accounting advice. Features and hints in the app (such as exchange rates, VAT rates, reverse-charge labels) are technical aids. They do not replace your own decisions or your adviser’s.
6. Features may change (§ 17).

§ 4. Technical requirements

1. To use the Service you need: a device with internet access, an up-to-date web browser with JavaScript and the cookies that are necessary for login enabled, a working email address and an authenticator app (TOTP) on your phone.
2. To connect Fiskora to KSeF you need a KSeF certificate that you generate yourself in the Ministry of Finance’s official app.
3. Using the Service carries the usual risks of internet communication. Our safeguards are described in § 10.

§ 5. Account and contract

1. The contract for the Service (the free part) is concluded when you open an Account: you enter your details, accept these Terms and confirm your email address. It is concluded for an indefinite period.
2. The contract for the Subscription (the paid part) is concluded when you buy a Subscription from the Subscription Seller (§ 8). From then on you can issue and send to KSeF more than the one free invoice.
3. You must give true details and keep them up to date. If you open an Account for a company or other business, you confirm that you are authorised to do so.
4. The Account is personal. Do not share your password or authentication codes. You are responsible for keeping your password and your authenticator device safe. If you suspect unauthorised access, change your password and write to us at once.
5. Before connecting Fiskora to KSeF you must turn on two-factor authentication (TOTP).
6. Accounts are for people, not machines. Opening accounts by automated means (bots) is not allowed.
7. Fiskora is not for anyone under 18.
8. Before concluding the contract you can download and save the current Terms from fiskora.com. You can also ask us for a copy by email at any time.

§ 6. Your responsibility for invoices and taxes

1. You decide what goes on your invoices. You are responsible for the correctness and completeness of invoice data: seller and buyer details, prices, VAT rates or VAT exemption grounds, currencies, rates, dates, labels, and for whether an invoice should be issued at all.
2. You are responsible for settling your taxes correctly and for your other legal duties, including deadlines for invoices and corrections and keeping your invoices.
3. We send invoices to KSeF on your instruction. Whether KSeF receives and accepts an invoice depends on the Ministry of Finance and its system, not on us. KSeF is a separate system run by the Ministry of Finance, which itself decides why and how data is processed (a separate data controller).
4. We do not guarantee that KSeF will be available, that an invoice will be accepted, or that it will be accepted within a given time. KSeF outages, downtime and changes (including changes to the invoice schema or authentication) can affect the Service. Where we can, we tell you in the app.
5. An invoice sent to KSeF cannot be “unsent”. A mistake is fixed with a correction invoice. Check the invoice before you send it.
6. Delivery of an invoice email also depends on the recipient’s mail server. We do not guarantee that an email is delivered or read.
7. The KSeF certificate you entrust to us must be yours or issued for the Company, and you must be entitled to use it. You are responsible for revoking it if it is exposed.

Do sprawdzenia przez prawnika / For the lawyer: Please assess whether the description of the KSeF relationship (we act on the Customer’s instruction, the Ministry of Finance is a separate controller) and points 1-5 are sufficient and consistent with the VAT Act as it applies to issuers of structured invoices. Do we need an express power of attorney or authorisation to act in KSeF on the Customer’s behalf?

§ 7. Pricing, the free invoice and the Subscription

1. First real invoice free. The first invoice sent to production KSeF (not the test environment) for a given NIP is free. This is a one-off for the whole life of the Account and the NIP. It cannot be obtained again by opening a new account for the same NIP. Drafts and previews are free without limit.
2. Further real invoices need an active Subscription for the relevant Company.
3. The Subscription price is 19 PLN net per month or 190 PLN net per year, per Company (one NIP). Taxes (such as VAT, where applicable) are added or accounted for by the Subscription Seller as the law requires and are shown at checkout.
4. The Subscription renews automatically for the next period (month or year) until you cancel it.
5. Price changes: see § 17. The price of a period you have already paid does not change.
6. We may change the scope of the free offer only for the future and as set out in § 17.

Do sprawdzenia przez prawnika / For the lawyer: (a) Is the “one free invoice per NIP, once” limit correctly worded, and is it safe under data protection law (linking to NIP)? (b) Is “net” price properly described, given that the actual seller, Link, LLC, decides on taxes and gross amounts?

§ 8. Payments: Link, LLC sells the Subscription

1. Subscription payments are handled by Stripe under Stripe Managed Payments. You buy the Subscription from Link, LLC (USA), which is the seller and merchant of record. Link, LLC issues your sales document, calculates and accounts for taxes, and handles refunds, payment disputes and subscription management (card, payment history, cancellation).
2. We provide the Fiskora Service. We do not take payment from you directly and we do not see your full card details.
3. Payment methods: payment cards, Apple Pay, Google Pay and Link. We do not support BLIK or bank transfers.
4. The Subscription Seller’s own terms, which you see during checkout, also apply to the purchase. If they conflict with these Terms on payment, refunds, taxes and sales documents, the Seller’s terms prevail. On the Service itself (features, data, responsibility for invoices), these Terms prevail.
5. The sales document from Link, LLC may be a foreign document (it is not a KSeF invoice). Ask your accountant how to record it, including whether you must account for any tax yourself (for example on imported services).
6. If a payment fails, the Subscription Seller may retry it. If the Subscription is not paid, § 9(2) applies.
7. Refunds: the Subscription Seller decides under the rules shown at checkout. This is not our obligation, but we are glad to help if you write to us.

Do sprawdzenia przez prawnika / For the lawyer: (a) Managed Payments model: does this correctly describe the relationship (Link, LLC sells the Subscription; the Provider supplies the Service), and does the Provider have any additional information duties towards the Customer? (b) Does a business customer have a statutory right of withdrawal? We assume not, but with consumer-like protection (see § 1) it may. (c) The order of precedence in point 4.

§ 9. Cancelling, expiry and read-only mode

1. You can cancel the Subscription at any time, in the Subscription Seller’s subscription portal (linked in the app). Cancellation takes effect at the end of the paid period: until then you use the Service normally. We charge no penalties. Cancelling does not automatically refund the unused part of the period, unless the Subscription Seller’s rules or the law require it.
2. When the Subscription ends, is cancelled or is not paid, the Account moves to read-only mode: you can still log in, view your data, download invoices and export data. You cannot issue or send new invoices to KSeF (except the free first invoice, if it has not been used). We keep your data.
3. You can renew the Subscription at any time and go back to full use.
4. You can terminate the contract for the Service at any time by deleting the Account (§ 11(4)) or by writing to us. Deleting the Account does not itself cancel the Subscription with the Subscription Seller, so cancel it first. If the Account is deleted while a Subscription is active, we will arrange a refund or cancellation together with the Subscription Seller.

Do sprawdzenia przez prawnika / For the lawyer: Is it lawful in B2B (and B2C, if applicable) to give no pro-rata refund when cancelling at the end of a period? Does terminating the contract for the Service (not just cancelling the Subscription) need a separate notice period?

§ 10. Security

1. We use technical and organisational measures, in particular:
   1. encrypted connections (TLS),
   2. separation of each Company’s data at database level with PostgreSQL row-level security,
   3. encryption of KSeF certificates with keys specific to each customer; those keys are protected by a master key kept only on the server, outside the database,
   4. a requirement for two-factor authentication (TOTP) before connecting to KSeF,
   5. encrypted backups and continuous archiving of the database transaction log.
2. This is a description, not a guarantee that no incident will occur. If a personal data breach happens that must be reported to you, we will notify you as the law and the data processing agreement require.
3. Details of personal data processing are in the Privacy Policy and the Data Processing Agreement (§ 18).

§ 11. Your data: ownership, retention, export and deletion

1. Customer Data is yours. We do not sell it and do not use it for advertising. We use it only to provide the Service, keep it secure and meet legal duties.
2. We keep data as long as the Account exists, including in read-only mode (§ 9(2)), until you delete the Account.
3. Before deleting, you can download a full ZIP export (PDF, XML, CSV).
4. You can delete the Account in settings or by asking us by email. We delete the data from production systems within 30 days of the request, and from backups within a further 30 days (backups age out on their own).
5. Accounts that have never issued a real invoice (to production KSeF) and have been inactive for 12 months are deleted automatically after two warning emails.
6. We may keep data only to the extent the law requires or it is needed to defend against claims (for example billing records and correspondence).
7. Fiskora is not an archive substitute. You have your own statutory duty to keep invoices. Invoices sent to KSeF are kept there for 10 years, but do not rely on us alone: download exports and keep your own copies.

Do sprawdzenia przez prawnika / For the lawyer: Please check the time limits (30 + 30 days, 12 months’ inactivity) against GDPR and document retention rules, and add any exceptions needed (for example disputes or proceedings).

§ 12. Availability and support

1. We aim to keep the Service running, but we do not guarantee any level of availability and we do not offer a service level agreement (SLA).
2. We announce scheduled maintenance in the app or by email. Sometimes urgent work cannot be announced in advance.
3. Support is by email only, at [EMAIL: support@fiskora.com]. We aim to reply within 2 working days. This is not a guaranteed response time.
4. A Subscription does not include phone or chat support.

§ 13. Rules of use and prohibited content

1. Use Fiskora lawfully, in line with these Terms and good practice.
2. In particular, you must not:
   1. enter unlawful content, including data and invoices for fictitious transactions, false or misleading documents, and content that infringes third-party rights;
   2. use the Service for fraud, tax evasion, money laundering or other criminal activity;
   3. enter personal data in Fiskora beyond what is needed to issue invoices;
   4. send spam or unsolicited messages with the email-sending feature;
   5. try to bypass security, reach other people’s data, disrupt the Service, overload the infrastructure, or reverse engineer it, to the extent the law does not allow it;
   6. open several accounts to get around the free-invoice limit;
   7. resell access to the Service to third parties without our consent (except accounting firms serving their own clients, if each client has its own Subscription);
   8. use automated tools to bulk-download data other than through the official exports.
3. We may remove content or restrict access if we have good reason to think you are breaking point 2 or the law, or if a competent authority requires it. Where allowed, we will tell you why.
4. If someone reports unlawful content (for example a person named on an invoice), we will look into it promptly, as the law requires.

§ 14. Intellectual property and licence

1. Fiskora, its code, look, marks and documentation belong to the Provider or its licensors. You get a non-exclusive, non-transferable right to use Fiskora under these Terms for the term of the contract.
2. Customer Data stays yours. For the term of the contract you give us a non-exclusive licence to use it as needed to provide the Service (storing, displaying, sending to KSeF, emailing, backing up).
3. You may give us feedback and ideas. We may use them without payment and without revealing your data.

§ 15. Liability

1. We are liable for failing to perform or properly perform the Service under the general rules, subject to the points below, within the limits the law allows.
2. We are not liable for:
   1. the content of invoices and the tax consequences of issuing, correcting or not issuing them (§ 6),
   2. unavailability, errors and changes of KSeF and of services run by others (including payment and email providers),
   3. loss caused by you sharing your password, codes or device with others,
   4. loss caused by using the Service contrary to these Terms,
   5. force majeure.
3. To the fullest extent the law allows, we exclude liability for lost profits and for indirect and consequential loss.
4. To the fullest extent the law allows, our total liability to you under the contract and otherwise is limited to the Subscription fees you paid in the 12 months before the event that caused the loss.
5. Points 3 and 4 do not apply to loss caused intentionally, or where the law does not allow liability to be excluded or limited (among others Art. 473 § 2 of the Civil Code and liability for personal injury).
6. We do not exclude or limit any right that cannot be excluded by law.

Do sprawdzenia przez prawnika / For the lawyer: Please review all of § 15: whether a cap at 12 months’ fees works under Polish law (Art. 473 Civil Code, Art. 385^1 Civil Code, possible gross negligence), the exclusion of lost profits, and consistency with consumer-like protection. Please also suggest how to word the cap when the Customer only uses the free invoice (fees = 0 PLN).

§ 16. Complaints

1. You can make a complaint about the Service by email to [EMAIL: support@fiskora.com] or by post to [ADRES].
2. In the complaint give your Account email, describe the problem and, if possible, when it happened and what you expect.
3. We will answer within 14 days of receiving it. If we need more information we will ask for it, and the time runs from when we receive it.
4. Complaints about payments, refunds, taxes and sales documents go to the Subscription Seller (§ 8).
5. A complaint does not limit your right to go to court.

§ 17. Changes to the Service, prices and Terms

1. We may change, develop and withdraw features, especially when laws, KSeF, or technical and security needs change. Where we can, we give advance notice of significant changes that reduce functionality.
2. We may change the Subscription price. We will tell you by email at least 30 days before a rise takes effect. It applies only from the next billing period after that time. You can cancel before the change.
3. We may change these Terms for good reasons, in particular: changes in law or case law, changes in KSeF, changes in features or payment arrangements, security needs, fixing unclear wording or errors.
4. We will email you at least 30 days before a new version takes effect and show what changed. The new version applies from the stated date unless you terminate the contract before then.
5. If you do not accept the changes, you can terminate the contract (delete the Account) at no extra cost before they take effect. The earlier Terms then apply until termination.
6. Changes that only bring the Terms in line with the law apply from the date that law takes effect.
7. We will provide earlier versions of the Terms on request.

Do sprawdzenia przez prawnika / For the lawyer: Does the change mechanism (30 days, termination) meet Art. 384 and Art. 385^1 Civil Code (grounds for change stated in the contract)? Is the list of “good reasons” specific enough?

§ 18. Personal data

1. We process the Customer’s own personal data (for example account and login data) as controller, as described in the Privacy Policy.
2. Personal data of contractors and other people on invoices and in Customer Data is processed by us on your behalf as processor, under the Data Processing Agreement, which is an annex to these Terms and applies together with them from the start of the contract for the Service.
3. The companies we use as subprocessors are listed in the Data Processing Agreement and the Privacy Policy.
4. Fiskora uses self-hosted, cookie-free analytics that does not process personal data or identifiers.

§ 19. Ending the contract by us

1. We may suspend the Account or terminate the contract for good reason, in particular where:
   1. you break these Terms (especially § 13) and do not stop after being asked to, or the breach is serious,
   2. your actions endanger the security of the Service or of other customers,
   3. we reasonably suspect fraud or unlawful activity,
   4. a public authority requires it,
   5. we stop providing the Service.
2. Termination takes effect after 14 days’ notice, except for serious breaches or threats, where we may terminate with immediate effect. If we stop providing the Service, we will give at least 60 days’ notice and let you export your data.
3. If we terminate other than for your fault, or end the Service, we will refund fees for the unused period pro rata, as far as the Subscription Seller allows it; otherwise we do not refund fees for the current period.
4. A suspended or closed Account moves to read-only mode (§ 9(2)), unless that would endanger security or conflict with the law, so that you can download your data.

Do sprawdzenia przez prawnika / For the lawyer: Are the notice periods (14 days; 60 days when the Service ends) and the list of grounds appropriate and lawful for a contract of indefinite duration? Should the pro-rata refund in point 3 be a Provider obligation, since Link, LLC handles payments?

§ 20. Governing law, disputes, final provisions

1. These Terms and the contract are governed by Polish law. Choosing Polish law does not take away protection under mandatory rules of the country where you live or are established, where such rules apply.
2. Disputes are decided by the ordinary court with jurisdiction for the Provider’s seat [ADRES / competent court], subject to rules on exclusive jurisdiction.
3. The Polish version is binding. The English version is a translation for convenience; if they differ, the Polish version prevails.
4. If any provision is invalid or unenforceable, the rest remain in force.
5. If we do not exercise a right, that is not a waiver of it.
6. You may not transfer your rights and duties under the contract to anyone else without our consent. We may transfer ours to a legal successor who runs Fiskora, and will tell you.
7. These Terms take effect on publication and apply from when the contract is concluded.

Do sprawdzenia przez prawnika / For the lawyer: (a) Is the jurisdiction clause (court for the Provider’s seat) permissible for foreign customers and against any consumer-like protection? (b) For customers outside Poland, should we add a mandatory-rules reservation (Rome I Regulation)? (c) Should out-of-court dispute resolution (mediation) be mentioned? It is not mandatory in B2B.

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Parts adapted from Basecamp’s open-source policies, CC BY 4.0 (https://github.com/basecamp/policies).