Terms of service

1. Who you are contracting with, and what this document is

The service provider and seller is IRUKA DIGITAL sp. z o.o., identified in full at the top of this page. Everywhere below, “we” and “us” means that company; “you” means the person or organisation using our websites or applications.

This document is the regulamin required by art. 8 of the Polish Act of 18 July 2002 on providing services by electronic means. We make it available free of charge before you contract with us, and in a form you can download, save and print. If a provision has not been made available to you in that way, it does not bind you — that is the law, not our concession.

We are the seller of record. Tpay collects the money, but the contract, the invoice, the VAT, the refund and the complaint are all ours. You never have to work out who to chase.

2. What these terms cover

They apply to:

• our marketing websites, including irukadigital.com;
• the applications InvoiceMatch (invoicematch.app), which is sold in Poland under the name RozliczTo (rozliczto.app), e-Sprawozdanie (e-sprawozdanie.com), AduanaLink (aduanalink.com) and CarPanel (carpanel.app);
• any trial, subscription or paid plan for those applications.

A specific product may add its own terms — a service level, a usage limit, a country-specific requirement. Where they conflict, the product-specific terms win for that product, but only to the extent of the conflict.

Personal data is dealt with in the privacy policy. Where we process personal data on your behalf, the data processing agreement applies and forms part of this contract.

3. Who may use the service

You may enter into this contract if you are at least 18 and have capacity to contract, or if you are authorised to act for the organisation you name. The applications are business tools; we do not offer them to children.

If you contract on behalf of a company, you confirm you are authorised to do so, and “you” then means that company.

4. What you need on your side

To use the applications you need: a current version of a mainstream browser (Chrome, Edge, Firefox or Safari) with JavaScript and cookies enabled, a working internet connection, and a mailbox that can receive our service email. Individual products may need more — a file format, a bank statement export, a national e-filing account — and each product’s page says so.

We are not responsible for your internet connection, your device, or a third-party system we do not run — a bank’s export, a tax authority’s gateway, or a national customs system being down is outside our control, though we will tell you when we can see it happening.

5. What you must not do

You must not supply unlawful content — art. 8(3)(2a) of the Act on providing services by electronic means requires us to say so, and we mean it beyond the formality. Specifically, you must not:

• upload content you have no right to process, or personal data you have no lawful basis to give us;
• use the service to break the law, infringe someone’s rights, or process data in a way that would make us a party to that;
• attempt to access another customer’s data, probe or attack the infrastructure, or bypass a usage limit or authentication;
• resell, sublicense or white-label the service, or use it to build a competing product;
• scrape the applications, or run automated volume against them outside a documented interface;
• share one account between people who should each have their own — accounts are per person, so that logs mean something.

6. Forming the contract, trials and renewal

Forming it. You create an account, choose a product and plan, confirm the order and pay. The contract comes into being when we confirm the order by email. Before you confirm, the checkout shows the service, the total price including tax, the billing period and the renewal terms — this is the information art. 12 of the Consumer Rights Act requires, and we would show it anyway.

Trials. Where we offer a trial, it runs for the stated period and you owe nothing for it. We will tell you before a trial converts into a paid subscription. If we cannot tell you, it does not convert.

Subscription term and renewal. Subscriptions run for the period you chose — usually a month or a year — and renew automatically for the same period unless cancelled before the end of the current one. You can cancel at any time, from inside the product or by writing to us; cancellation takes effect at the end of the paid period and you keep access until then. We do not pro-rate an unused part of a period you have already paid for, except where the law requires it or where the fault is ours.

Price changes. We may change prices for future periods. We will tell you at least 30 days before a change affects you, and you can cancel before it takes effect. A price change never applies retroactively to a period already paid.

7. Prices, payment, VAT and invoices

Prices. The price is the one shown on the product’s page or in the checkout at the time you order. Each price says whether it is net or gross. For consumers, the total payable including VAT is always shown before you confirm.

Payment through Tpay. Payments are taken by Tpay, operated by Krajowy Integrator Płatności S.A. — a national payment institution supervised by the Polish Financial Supervision Authority (KNF), register number IP27/2014. You pay by the methods Tpay offers for your country and currency, which typically include cards, BLIK and bank transfer (pay-by-link) in Poland. Card and bank credentials are entered inside Tpay’s environment; we never see them. Tpay’s own terms and privacy notice govern the payment instrument itself; they do not change the contract you have with us.

If a payment fails, we may retry it and will tell you. If it keeps failing, we may suspend the subscription after giving you notice and a reasonable chance to fix it.

VAT. We are registered for VAT in Poland (PL5223230254) and charge it according to the rules that apply to you:

• Polish customers — Polish VAT at the applicable rate;
• consumers elsewhere in the EU — the VAT rate of your own country, which we account for through the One Stop Shop;
• businesses elsewhere in the EU — reverse charge at 0% once you give us a valid VAT number that validates in VIES; without a valid number we must charge VAT;
• customers outside the EU — generally outside the scope of Polish VAT, subject to any tax your own country imposes on you, which is yours to handle.

Give us a correct VAT number and billing address. If a wrong one causes tax to be charged incorrectly, the resulting tax is yours to bear.

Invoices. We issue an invoice for every payment. For Polish business customers we issue a structured invoice through KSeF (Krajowy System e-Faktur), which has been mandatory for us since 1 April 2026; you receive it through KSeF and, if you want, a visualisation by email. For consumers and for customers outside Poland we send the invoice by email. Invoices are issued electronically, and by contracting with us you accept electronic invoices.

Late payment. If you are a business and pay late, we may charge statutory interest for delay in commercial transactions. We do not charge consumers anything beyond statutory interest.

8. If you are a consumer — or a sole trader on consumer terms

This section applies if you are a consumer, and also if you are a natural person running a business who is buying something that is not of a professional character for you — the category art. 7aa of the Consumer Rights Act creates. If you fall into either, the rights below are yours and nothing in these terms takes them away.

14-day withdrawal. You can withdraw from a distance contract within 14 days without giving a reason (art. 27 of the Consumer Rights Act). How to do it, the deadline, when the right does not apply, and a ready-made form are in right of withdrawal — a separate page, because it deserves to be found.

Starting early. If you ask us to start the service before the 14 days are up, we may need your express request and, for digital content, your acknowledgement that starting costs you the withdrawal right (art. 38 pt 1 and pt 13). We ask for that as a separate, unticked confirmation at checkout — never buried in a general acceptance of these terms. If we did not ask for it properly, you keep the right.

The service must be as promised. Chapter 5b of the Consumer Rights Act (art. 43h–43q, implementing Directive (EU) 2019/770) applies to what we sell you. We must deliver a digital service that conforms to the contract — in description, quantity, quality, completeness, functionality, compatibility, continuity and security, and fit for the purpose a service of this kind is normally used for. If it does not conform:

1. you can require us to bring it into conformity, and we must do so within a reasonable time and without cost or serious inconvenience to you;
2. if we refuse, fail, or the defect is material, you can demand a price reduction or withdraw from the contract;
3. we bear the burden of proving conformity where the law puts it on us;
4. you owe nothing for the period the service was non-conforming.

Updates. For as long as you are subscribed, we will provide the updates needed to keep the service conforming and secure, and we will tell you about them. If you do not install an update we make available and a problem follows from that, that consequence is not ours — but only if we told you clearly what would happen.

We do not use unfair terms. Nothing here is meant to operate as a prohibited contractual clause under art. 385¹–385³ of the Civil Code. If a provision turns out to be one, it does not bind you and the rest stands.

9. What we promise about availability

We aim to keep the applications available around the clock and we run them ourselves rather than through anyone else, which is the only reason we can say anything useful about this at all.

We do not promise uninterrupted operation. We may perform maintenance, and where it is planned and likely to interrupt you, we will give at least 48 hours notice by email or in the product, and schedule it outside Polish business hours where we can. Emergency maintenance for a security or stability problem can happen without notice; we will tell you afterwards what happened.

Where a product publishes a specific service level, that document governs for that product.

10. Your content and your data

Your content stays yours. You keep every right in the documents, records and data you put into the applications. We claim no ownership of it.

The licence we need, and no more. You grant us a non-exclusive, worldwide, royalty-free licence to host, store, transmit, display, process and back up your content solely to provide the service to you, to support you, and to keep it secure — including passing it to the sub-processors listed in the register for those same purposes. The licence ends when the content is deleted. We do not use your content to train AI models, to build datasets, or for our own marketing.

Personal data in your content. If your content contains personal data — and invoices, statements, declarations and customer records nearly always do — then for that data you are the controller and we are the processor. The data processing agreement governs it and is binding on us under Article 28 GDPR. You are responsible for having a lawful basis to give us that data and for telling the people concerned, as their controller.

Confidentiality. Each side must keep the other’s non-public information confidential and use it only for this contract. The obligation survives termination by three years, and indefinitely for anything that is a trade secret.

11. Leaving: export, switching and deletion

We would rather lose a customer cleanly than hold one by making the exit expensive. Chapter VI of Regulation (EU) 2023/2854 (the Data Act), which applies to us as a provider of a data processing service, requires most of what follows; we would offer it regardless.

• Notice to start switching — you can start a switch at any time. Any notice period we require will never exceed two months.
• Transition period — once you start, we support the migration for up to 30 days, keeping the service running and secure while you move. If 30 days is genuinely not technically feasible, we will tell you why within 14 days of your request and propose an alternative period, which will not exceed seven months. You may also extend the transition once, as the Regulation allows.
• What you can take — all data you entered and all output the service generated for you, plus the configuration and metadata needed to make the migration work. Exports come in a structured, commonly used, machine-readable format, and through a documented interface where one exists.
• Help, not obstruction — we will give reasonable assistance to you and, where you ask, to the provider you are moving to. We will not use a trade-secret claim to frustrate a migration, and we will not build in technical or commercial obstacles to leaving.
• Retrieval after termination — you have at least 30 days after the contract ends to retrieve your data. After that period we delete it, except what a legal obligation makes us keep (invoices, principally).
• Cost — until 12 January 2027 we may charge no more than the costs directly linked to your particular switch, including data egress. From 12 January 2027 switching is free, and we will not charge for it. Ordinary subscription fees for the period you were served are not switching charges and remain payable.

You can also just delete things. Deletion inside the product is real deletion; backups age out within 30 days.

12. The AI features

Some products use large language models — to explain a match, review a filing, or cross-check a declaration. Three things you should hold us to:

We tell you when it is AI. Where you interact directly with an AI feature, the interface says so. Article 50 of Regulation (EU) 2024/1689 (the AI Act) has required this since 2 August 2026 and we do not think it should have needed a regulation.

It suggests; you decide. Output is a recommendation with its reasoning shown, not a decision. A human must review anything that matters. The features are not designed or offered as high-risk AI systems, and you must not use them as if they were — do not wire an output straight into a filing, a payment or a legal act without review.

It is not professional advice. An AI review of an annual financial statement is not an audit. A customs cross-check is not a broker’s opinion. A reconciliation is not a signed-off ledger. You remain responsible for your filings, your accounts and your regulatory obligations, and for the professional judgement they need. We are not liable for a decision you took on an unreviewed output.

Your inputs are not used to train the model provider’s models. That is in our contract with them, and it is in the register.

13. Our intellectual property

The applications, their interfaces, source code, documentation, names and logos are ours or our licensors’. You get a non-exclusive, non-transferable, revocable right to use the product for your own business for as long as you are paying for it, and nothing more. No right to the code, no right to copy the interface, no right to the brand.

Feedback you send us we may use freely to improve the products, with no obligation and no claim from you. That covers ideas and suggestions — not your data.

14. Liability

If you are a consumer or a sole trader on consumer terms (section 8): we are liable under the general rules of the Civil Code and the Consumer Rights Act. Nothing in this section limits that, and if any part of it would, it does not apply to you.

If you are a business customer, and to the fullest extent Polish law allows:

• our total liability arising out of this contract in any 12-month period is capped at the fees you paid us for the affected product in the 12 months before the event;
• we are not liable for lost profit, lost revenue, lost business or goodwill, or for indirect or consequential loss;
• we are not liable for loss of your data where you could have avoided it by keeping your own export, which section 11 makes straightforward.

No cap applies — for anyone — to liability for wilful misconduct, for damage caused intentionally, for death or personal injury, or to any liability that Polish law does not permit us to limit or exclude. We do not attempt to disclaim liability for our own gross negligence.

15. Suspension and termination

You can terminate at any time, as described in section 6.

We may suspend or terminate your access if you materially breach these terms — non-payment after notice, unlawful content, an attack on the infrastructure — or if a law or an authority requires it. Except where a delay would cause real harm or the law prevents it, we will give you notice, tell you what the problem is, and give you a reasonable chance to fix it. Suspension is proportionate and preferred over termination.

However a contract ends, your export window under section 11 still applies. We do not use termination as a way to strand your data.

16. Complaints — how to make one and what we will do

This is the complaints procedure art. 8(3)(4) of the Act on providing services by electronic means requires.

Send it to [email protected] (or by post to the address at the top of this page). Tell us who you are, which product and account, what went wrong, when, and what you want us to do about it. Anything you can add — a screenshot, a document, an invoice number — makes it faster.

We answer within 14 days of receiving the complaint, in writing to the address you wrote from. If we need longer for a genuinely complicated case, we will say so inside those 14 days and give you a date. For consumers, the statutory rule under art. 7a of the Consumer Rights Act also applies: if we do not answer within 30 days, the complaint is deemed accepted.

You do not have to complain to us before going to a court or a consumer body. We would just rather fix it.

17. Out-of-court dispute resolution

The EU Online Dispute Resolution platform closed on 20 July 2025, when Regulation (EU) 2024/3228 repealed Regulation 524/2013. This is why there is no link to it here; any site still offering one is sending consumers to a service that no longer exists.

What remains available to a consumer:

• free help and advice from a municipal or district consumer ombudsman (miejski lub powiatowy rzecznik konsumentów), or from a consumer organisation;
• mediation or conciliation before the competent Provincial Inspector of Trade Inspection (Wojewódzki Inspektor Inspekcji Handlowej);
• the register of authorised ADR entities kept by the President of the Office of Competition and Consumer Protection at uokik.gov.pl, which is where to check who is competent for a given dispute. UOKiK itself does not decide individual contract disputes.
• If the dispute concerns the payment service rather than our product, the Financial Ombudsman (Rzecznik Finansowy) may be competent, and your counterparty there is Tpay.

Our position, stated plainly as the law requires: we are not obliged to use out-of-court dispute resolution and we have not undertaken in advance to submit to it. We will consider a consumer’s request to take part in a specific case on its merits, and we will answer that request rather than ignore it. This does not affect your right to go to court.

18. Governing law, jurisdiction and language

Law. Polish law governs this contract. If you are a consumer resident in another EU or EEA country, this choice does not deprive you of the protection of the mandatory consumer rules of your own country (Article 6 of the Rome I Regulation) — where your national rules give you more, they apply.

Courts. For business customers, the court with jurisdiction is the court competent for our registered office in Warsaw. For consumers, jurisdiction follows the rules that protect you: you may sue us in the courts of your own place of residence, and we may sue you only there.

Language. These terms exist in English, Polish and Spanish. Each version is the operative contract for the customer who accepted it. Where a Polish consumer is concerned, or where a Polish mandatory provision requires it, the Polish version prevails in the event of a discrepancy.

19. Changing these terms

We may change these terms for a valid reason — a change in the law, a new or discontinued feature, a new payment method, a security requirement, or a change to how we are supervised.

We will tell you at least 14 days before a change takes effect, by email to your account address or in the product. If you do not accept the change, you can terminate before it takes effect, and for a paid period already invoiced we will refund the unused part. Silence is not consent to a change that disadvantages you: for consumers, a change to a continuing contract only binds you if we gave you notice and the right to terminate, which is exactly what this paragraph does.

The version in force is the one dated at the top of this page. Previous versions are available on request.

20. Final provisions

• If a provision is invalid or unenforceable, the rest stays in force, and the invalid provision is replaced by the applicable legal rule.
• You may not assign this contract without our written consent. We may assign it as part of a sale or reorganisation of the business or a product, and will tell you beforehand.
• Neither side is liable for failure caused by an event genuinely beyond its control, for as long as it lasts, provided the other side is told.
• Matters not covered here are governed by the Polish Civil Code, the Act on providing services by electronic means, the Consumer Rights Act and the GDPR.
• Notices to us: [email protected], or the postal address at the top of this page. Notices to you: the email address on your account.