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Terms of Service

Last updated: September 17, 2026

1. General provisions

  1. These Terms of Service set out the rules for the provision of services by Biuro Rachunkowe Brat-PIT s.c. (B. Mikołajewska, N. Strzelecka), with its registered office at Opałowa 15 lok. 2, 93-487 Łódź - Górna, Poland (hereinafter: the "Service Provider").
  2. These Terms form an integral part of the accounting and HR/payroll services agreement concluded with the client (hereinafter: the "Client").
  3. The Service Provider provides services in accordance with applicable law, in particular the Polish Accounting Act, the Tax Ordinance Act, and the Labour Code.

2. Scope of services

  1. The Service Provider provides the following services:
    • bookkeeping (full accounting records, KPiR — the Polish revenue and expense ledger, and lump-sum tax records),
    • HR and payroll administration,
    • preparation of tax and ZUS (Polish social insurance) filings, including VAT, PIT (personal income tax), and CIT (corporate income tax) settlements,
    • annual PIT tax returns,
    • assistance with business registration,
    • support with KSeF (Poland's national e-invoicing system) and e-invoices.
  2. The detailed scope of services is set out in each individual agreement.
  3. The Service Provider does not provide licensed tax advisory services within the meaning of the Polish Tax Advisory Act. In matters requiring such licences, the Service Provider cooperates with external, licensed tax advisors, on separately agreed terms.

3. Client obligations

  1. The Client undertakes to:
    • provide documents within a time frame allowing services to be performed correctly and on time,
    • provide complete and accurate documents,
    • promptly inform the Service Provider of any changes affecting the accounting being kept,
    • pay for the services provided on time.
  2. The Client is responsible for the completeness and accuracy of the documents provided.
  3. Where documents are provided late, the Service Provider is not liable for resulting delays in service delivery.

4. Service Provider obligations

  1. The Service Provider undertakes to:
    • provide services with due diligence,
    • maintain documentation in accordance with applicable law,
    • submit filings and tax returns on time,
    • inform the Client of significant regulatory changes affecting their business,
    • maintain the confidentiality of information obtained, in accordance with section 7.
  2. The Service Provider is entitled to suspend the provision of services if the Client fails to provide necessary documents, or where payment is delayed by more than 14 days.

5. Fees

  1. The amount of the fee is set out in each individual agreement.
  2. Fees are payable in advance, by the 10th day of each month, unless the agreement provides otherwise.
  3. In the event of late payment, the Service Provider is entitled to statutory interest for late payment.
  4. The Service Provider may change the fee after giving the Client 30 days' prior notice.

6. Liability

  1. The Service Provider is liable for damage caused to the Client as a result of non-performance or improper performance of services.
  2. The Service Provider's liability is limited to the actual loss suffered by the Client.
  3. The Service Provider is not liable for damage arising from:
    • false or incomplete information provided by the Client,
    • documents not being provided on time,
    • actions of tax or other supervisory authorities,
    • force majeure.
  4. The Service Provider holds professional indemnity (civil liability) insurance with Lloyd's, with a sum insured of EUR 60,000.

7. Confidentiality

  1. The Service Provider undertakes to keep confidential all information obtained in the course of providing services.
  2. The confidentiality obligation does not apply to information that: has become publicly known through no fault of the Service Provider, must be disclosed under law, or which the Client has consented to disclose.

8. Term and termination

  1. The agreement is concluded for an indefinite period, unless the parties agree otherwise.
  2. Either party may terminate the agreement with 30 days' notice.
  3. The Service Provider may terminate the agreement with immediate effect in the event of persistent failure to provide documents, payment delays exceeding 30 days, or a serious breach of the agreement by the Client.
  4. Upon termination, the Service Provider is obliged to hand over the documentation to the Client or to a person designated by the Client.

9. Personal data protection

Detailed rules on the processing of personal data are set out in a separate document — the Privacy Policy. The Client consents to the processing of their personal data to the extent necessary to perform the agreement.

10. Final provisions

  1. In matters not regulated by these Terms, the provisions of the Polish Civil Code apply.
  2. The Service Provider reserves the right to amend these Terms. The Client will be informed of any changes with 30 days' notice.
  3. Disputes arising from the agreement will be resolved by the court with jurisdiction over the Service Provider's registered office, unless the law provides otherwise.
  4. The current version of these Terms is always available at brat-pit.pl/en/terms.html.

This document is a draft prepared for approval and does not constitute legal advice — review by a lawyer is recommended before publication. The authoritative version of these Terms is the Polish-language original; this translation is provided for convenience.

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