Terms and Conditions

General Provisions

The website available at expresstax.eu (hereinafter: “the Website”) is operated by: Megatax.pl Sp. z o.o.

• 31 Węgierska Street, 33-300 Nowy Sącz, Poland
• Tax ID (NIP): 1132883020, Business Registration Number (REGON): 360315012, National Court Register (KRS): 0000534727
• share capital: 5,000.00 PLN
• represented by: Jacek Rams – President of the Management Board (hereinafter: "Service Provider")

Contact the Service Provider: email: info@expresstax.pl, mailing address: Węgierska 31, 33-300 Nowy Sącz

Definitions

For the purposes of these Rules, the following definitions apply:

• Customer – a natural person who enters into a service agreement with the Service Provider via an online form on the Website.
• Agreement – a distance contract concluded between the Customer and the Service Provider through the Website, the terms of which are made available to the Customer before and after the conclusion of the contract in a manner that allows the Customer to download and save them.
• Service – a paid service consisting of activities aimed at obtaining for the Client a refund of overpaid tax abroad and – if the Agreement so provides – providing a guarantee that the service will be performed on time and under the terms and conditions described in the Agreement (including, where applicable, by way of a Subsequent Authorization).
• Estimated Amount – the estimated amount of the overpaid tax refund, which may or may not be granted by the competent foreign tax authority; it may differ from the amount actually granted.
• Foreign Tax Authority – the competent foreign authority handling the Client’s tax refund case.
• Guarantee Pledge – the Service Provider’s commitment, in exchange for compensation, that a payment in an amount equal to the Projected Amount will be made to the Client within the timeframe and under the terms and conditions specified in the Agreement.
• Alternative Release – a mechanism whereby the Service Provider may release itself from the Guarantee Promise by paying the Customer an amount equal to the Projected Amount (as defined in the Agreement) after deducting the remuneration due, while simultaneously specifying the Service Provider’s bank account for receiving the refund ex officio.
• Tax Advisor – a person authorized under the laws of the relevant country to represent the Client before a foreign tax authority (if required).
• Account – the Customer dashboard on the Website, providing access to documents and the status of a case.
• Business days – days from Monday through Friday, excluding public holidays in Poland.

Scope of Services

The Service Provider provides the Service for a fee, specifically:

• receives data and documents from the Client,
• makes a preliminary estimate of the Projected Amount (if applicable),
• coordinates the preparation and filing of documents with the relevant authorities (including through a tax advisor, if required),
• manages communication and process support to the extent agreed upon in the Agreement,
• fulfills the Guarantee Pledge in accordance with the terms of the Agreement, including the right to exercise the Alternate Authorization.

The service is provided on an individual basis, and its specific terms and conditions (including compensation, deadlines, scope, and country of billing) are set forth in the Agreement entered into by the Customer on the Website on a case-by-case basis.

The Service Provider notes that the Projected Amount is an estimate and may differ from the amount granted by the Foreign Tax Authority.

Technical Requirements and Terms of Use

To use the Website properly, you must have:

• a device with Internet access,
• an up-to-date web browser,
• a valid email address and phone number
• the ability to open and save files (PDF, JPG, PNG, etc.)

The Customer is required to use the Website in accordance with the law and generally accepted standards of conduct, and in particular, not to provide any unlawful content.

The Service Provider may temporarily restrict access to the Website for technical, security, or maintenance reasons.

Conclusion of the Agreement

The agreement is entered into remotely by filling out the form on the Website and accepting:

• Terms and Conditions,
• the terms of the Agreement made available during the ordering process,
• required statements and consents

The agreement is concluded upon acceptance of its terms in the online form.

After the Agreement is concluded, its text is made available to the Customer in a manner that allows the Customer to download and save it

The Customer may request that the Service begin immediately upon the conclusion of the Agreement—if the Agreement provides for such an option.

Customer Responsibilities

The Customer agrees to:

• providing accurate, complete, and up-to-date information,
• providing the documents and information required to perform the Service,
• cooperation with the Service Provider and the Tax Advisor (if applicable),
• timely response to requests for additional information.

If the Agreement specifies deadlines for submitting documents, the Customer is required to meet them (the Agreement specifies, among other things, a 7-day deadline for providing additional information following a request).

The Client agrees not to undertake any actions within the scope of the Agreement with other entities or on its own, without consulting the Service Provider, if such actions could hinder the performance of the Service.

If the Agreement provides for the designation of the Service Provider’s bank account for ex officio refunds (Alternative Authorization), the Client agrees to comply with the Agreement, including not changing the designated account during the course of the case—in accordance with the terms set forth in the Agreement.

Service Provider's Obligations and Deadlines

The Service Provider agrees to exercise due diligence in providing the Service, in accordance with the Agreement.

If the Agreement provides for a Guarantee Undertaking, the Service Provider shall fulfill it in accordance with the terms of the Agreement, including the right to exercise the Alternate Authorization.

The service provider may engage a tax advisor or another authorized person to the extent required by the law of the applicable country.

The deadlines for performance are set forth in the Agreement. If the Agreement provides for a 7-day deadline for performance under specific conditions (e.g., in the case of a Convertible Authorization), the start of the deadline may be modified in accordance with the Agreement, in particular when:

• it is necessary to verify the data/documents at the office,
• The customer must complete the documents,
• other circumstances beyond the Service Provider’s control arise (e.g., actions by government agencies).

The Customer acknowledges that the operating hours of foreign government offices are beyond the Service Provider’s control.

Compensation

The Service Provider’s compensation is specified in the Agreement and in the pre-contractual communications on the Website (e.g., order summary).

The billing model may include:

• payment in advance (bank transfer/online) before the service begins, or
• deduction of remuneration from the amount paid to the Client in the case of a Reciprocal Authorization—in accordance with the Agreement.

If the Agreement provides for a percentage commission (e.g., 60% of the Projected Amount), the rules set forth in the Agreement shall apply.

Additional provisions regarding the Zorgtoeslag (if applicable) apply in accordance with the Agreement, including the possibility of a commission (e.g., 30% of the net amount plus VAT) under the terms set forth in the Agreement.

Billing documents (invoices/bills/statements) are sent to the Customer’s contact information or made available in the Account (if implemented).

Interim Authorization

If the Agreement provides for an Alternate Authorization, the Customer agrees to:

• The Service Provider (or a Tax Advisor acting on behalf of the Client) designated the Service Provider’s bank account as the account to which the ex officio refund should be paid,
• If a Rotating Authorization is used, the Service Provider shall pay the Customer the amount specified in the Agreement after deducting its fee,
• The amounts credited to the Service Provider’s account as tax refunds were settled in accordance with the Agreement.

If a refund is automatically credited to the Customer’s account despite the Service Provider’s account having been specified or despite a prior payment made under a Reversible Authorization, the Customer agrees to act in accordance with the Agreement (including notifying the Service Provider and, if necessary, transferring the amount by the deadline specified in the Agreement).

Contractual Penalties, Suspension of Services, and Termination of the Contract

If the Agreement provides for contractual penalties (e.g., 300 EUR) for specific breaches (e.g., changing the invoice, failure to provide documents, false statements), the provisions of the Agreement shall apply.

The Service Provider may suspend the provision of the Service or terminate the Agreement in the cases specified in the Agreement, in particular in the event of a lack of documents or cooperation on the part of the Customer.

As a general rule, a customer who is a consumer has the right to cancel a distance contract within 14 days, in accordance with the provisions of the Consumer Rights Act.

If the Customer requests that the Service begin before the withdrawal period expires, the Customer may be required to pay for the services already provided, in accordance with the provisions and terms of the Agreement.

If the Service has been fully performed with the Customer’s express consent before the expiration of the withdrawal period, the Customer may lose the right to withdraw—in accordance with the applicable provisions and the statements made at the time the Agreement was concluded.

A sample withdrawal form may be attached to the Agreement or made available on the Website.

Complaints

A customer may file complaints regarding the operation of the Website or the provision of the Service:

• Email: info@expresstax.pl
• In writing: Megatax.pl Sp. z o.o., Węgierska 31, 33-300 Nowy Sącz

The complaint should include: first and last name, contact information, a description of the problem, the contract number (if assigned), and the request.

The service provider will review the complaint within 14 days of receiving it, and if the matter is complex, it will provide an estimated response time.

Personal Information

The controller of personal data is Megatax.pl Sp. z o.o. (details as in section 1).

The data is processed, in particular, for the following purposes:

• the conclusion and performance of the Agreement,
• customer service and complaint handling,
• to comply with legal and archiving obligations,
• marketing – only if the Customer provides separate consent.

Detailed information about data processing (legal basis, retention periods, and individual rights) can be found in the Privacy Policy / Information Notice available on the Website and may be attached as an appendix to the Agreement.

Marketing consents (email, phone/text message) are voluntary and may be withdrawn at any time.

Liability

The Service Provider is responsible for the proper performance of the Service in accordance with the Agreement.

The Service Provider is not liable for:

• delays resulting from the actions or inaction of public authorities (including foreign tax authorities),
• the consequences of the Customer providing false or incomplete information,
• lack of cooperation on the part of the Client, including failure to provide documents.

The Agreement sets forth the detailed rules regarding liability, exemptions, and settlements.

Final Provisions

• These Terms and Conditions and the Agreements shall be governed by Polish law, unless mandatory consumer protection provisions provide otherwise.
• In matters not covered herein, the provisions of generally applicable law shall apply.
• The Service Provider may amend these Terms and Conditions for valid reasons (e.g., changes in the law, changes to the Website's features).
• These changes do not affect the acquired rights of Customers arising from previously concluded Agreements.
• The current version of the Terms and Conditions is available on the Website in a format that allows users to download and save it.