Tax Free Club Terms of Service

§1. General provisions

• 1. These terms of service (the "Terms") set out the rules for using the Tax Free Club mobile application and website (the "App" or "Service") operated by:
  
  TAX FREE CLUB Sp. z o.o.
  with its registered office in Warsaw (02-013), ul. Lindleya 16, Poland,
  entered in the Register of Entrepreneurs of the National Court Register (KRS) under number 0000731738,
  Tax ID (NIP): 7010822196,
  Statistical ID (REGON): 380208074,
  share capital: PLN 20,000,
  contact e-mail: info@tfc.eu,
  hereinafter the "Provider" or "TFC".
• 2. The Terms are made available free of charge within the App, in a manner allowing them to be obtained, reproduced and stored.
• 3. Use of the App constitutes acceptance of the Terms in their entirety. A User who does not accept the Terms may not use the App.

§2. Definitions

The terms used in these Terms have the following meanings:

• User / Traveller — a natural person who does not have a permanent place of residence within the territory of the European Union, entitled to a VAT refund under the rules set out in Articles 126–130 of the Polish Act of 11 March 2004 on the Tax on Goods and Services (TAX FREE), who uses the App.
• Account — the set of data assigned to a User in the App, secured by a login (authentication via Google OAuth / Apple ID) and enabling use of the Services.
• Services — services provided electronically by TFC to the User, in particular: registering receipts, verifying invoices in the KSeF system, preparing the TAX FREE document, intermediation in communication with the PUESC system, and paying out the refund to a designated bank account.
• PUESC — the Electronic Tax and Customs Services Platform operated by the Ministry of Finance, used among other things to handle TAX FREE documents.
• KSeF — the National e-Invoicing System operated by the Ministry of Finance.
• Seller — an entrepreneur who sold goods covered by the VAT refund to the User and issued an electronic invoice in KSeF.
• TAX FREE document — an electronic document confirming a purchase entitling the User to a VAT refund, generated in the PUESC system.

§3. Technical requirements

• 1. Use of the App requires:
  a) a mobile device running iOS 16.0 or later, or Android 10 or later;
  b) an active internet connection;
  c) an active Google or Apple account for authentication;
  d) an active e-mail address.
• 2. TFC is not responsible for the App malfunctioning as a result of the User's device failing to meet the above requirements.

§4. Registration and Account

• 1. Account registration requires authentication via a Google or Apple account and acceptance of the Terms and the Privacy Policy. The App may be used only by persons who are at least 16 years old.
• 2. To use the VAT refund, the User must complete in the App the data required by PUESC, in particular:
  a) first and last name matching the travel document;
  b) passport number or the number of another equivalent identity document;
  c) date of birth;
  d) country of residence outside the EU;
  e) bank account number (IBAN) for receiving the refund.
• 3. The User declares that the data provided is true, complete and current, and that the User is entitled to receive the VAT refund under the TAX FREE procedure. Providing false data may result in fiscal-penal liability and refusal to pay out the refund.
• 4. The Account is non-transferable. The User may not share the Account with third parties.
• 5. The User may delete the Account at any time from within the App (section Profile → Delete account) or by sending a request to info@tfc.eu. Deleting the Account does not affect TFC's obligations arising from the law (including the obligation to retain accounting and tax documents for the period required by law).

§5. Scope and manner of providing the Services

• 1. TFC enables the User to:
  a) scan and store receipts and invoices in digital form;
  b) automatically match scanned receipts to structured invoices in KSeF;
  c) request the issuance of a TAX FREE document in the PUESC system;
  d) electronically confirm the export of goods (on the User's side — at the customs point);
  e) receive a VAT refund paid out to a designated bank account.
• 2. TFC acts as a technical intermediary between the User, the Sellers and public administration authorities. TFC is not a party to the sale transaction, nor a decision-making body regarding the granting of VAT refunds. The decision to approve a refund rests with the Seller and the competent tax and customs authorities.
• 3. Conditions for receiving a VAT refund include:
  a) making a purchase from a Seller registered in the TAX FREE system;
  b) exporting the goods outside the EU in an intact condition, within the time and on the conditions set out in the regulations (Article 128 of the VAT Act);
  c) electronic confirmation of export at the customs office;
  d) reaching the minimum total purchase amount entitling the User to use the Service, as set out in the applicable regulations.
• 4. TFC does not guarantee that every registered receipt will qualify for a refund — qualification depends on meeting the statutory conditions and on verification by the Seller and the customs authorities.

§6. Fees and commission

• 1. Creating an Account and using the basic functions of the App is free of charge.
• 2. For effective intermediation in obtaining a VAT refund, TFC charges a commission. The amount of the commission is dynamic (depending, among other things, on the refund amount and transaction parameters) and is presented to the User in the App each time before the refund is confirmed. TFC does not charge a minimum commission.
• 3. The commission is deducted from the refund amount before it is paid out to the User's account. The User receives a detailed settlement in the App and by e-mail.
• 4. If no effective refund is obtained (e.g. the application is rejected by the customs authority), the User does not bear any costs (the "no refund — no fee" model).
• 5. The current commission rules are presented in the App and may be changed by TFC in accordance with the rules set out in §13. A change in commission does not apply to TAX FREE documents started before the change takes effect.

§7. Payment of the refund

• 1. The refund is paid out to the bank account designated by the User within 14 business days of TFC receiving confirmation of export and the transfer from the Seller.
• 2. The period referred to in paragraph 1 may be extended where additional verification of the User's identity is required or at the request of state authorities.
• 3. The payout is made in PLN. For accounts held in another currency, currency conversion is carried out at the exchange rate of TFC's bank; any banking costs on the side of the recipient's bank are borne by the User.

§8. User obligations

• 1. The User undertakes to:
  a) provide true and complete data;
  b) not use the App for unlawful purposes, in particular attempts to obtain a VAT refund based on forged receipts, receipts issued to another person, or goods already exported;
  c) not disrupt the operation of the App, including not attempting to interfere with the code, decompile it, or attack TFC's infrastructure;
  d) immediately notify TFC of any loss of access to the Google/Apple account linked to the Account.
• 2. Attempts to fraudulently obtain a VAT refund are a fiscal offence (Article 76 of the Polish Fiscal Penal Code) and will be reported to law enforcement authorities. TFC cooperates with the National Revenue Administration to the extent required by law.

§9. Personal data and privacy

• 1. The controller of Users' personal data is TFC. Detailed rules for processing personal data are set out in the Privacy Policy available in the App.
• 2. Providing data is voluntary but necessary to provide the Services. The data required by PUESC (passport, date of birth, first name, last name) is transferred to the PUESC and KSeF systems on the basis of a legal obligation (Article 6(1)(c) GDPR and the provisions of the VAT Act).
• 3. Data is retained for the period required by tax regulations (as a rule 5 years counted from the end of the calendar year in which the tax payment deadline fell) and for the period necessary to pursue claims.

§10. Intellectual property

• 1. All copyrights, trademarks, logos and other elements of the App are the property of TFC or of third parties from whom TFC has obtained the relevant licences.
• 2. The User obtains a non-exclusive, non-transferable, territorially unlimited licence to use the App for their own purposes, limited to the period of holding the Account.

§11. Liability

• 1. TFC exercises due diligence to ensure the proper functioning of the App.
• 2. TFC is not liable for:
  a) decisions of the tax and customs authorities regarding the VAT refund;
  b) a Seller's refusal to issue an invoice or incorrect qualification of a purchase;
  c) the consequences of the User providing incorrect, incomplete or false data;
  d) interruptions in access to the App resulting from failures of the IT infrastructure, force majeure or the need for maintenance work;
  e) the unavailability or errors of external systems (PUESC, KSeF, banks, authentication providers).
• 3. TFC's liability towards the User in respect of a single event is limited to the amount of the VAT refund covered by the given complaint. This limitation does not apply to damage caused intentionally, nor to consumer rights arising from mandatory provisions of law.

§12. Complaints

• 1. The User may submit a complaint regarding the operation of the App or the Services provided to info@tfc.eu or via the form in the App.
• 2. A complaint should include: first and last name, the Account identifier or e-mail address, a description of the problem and the expected way of handling it.
• 3. TFC handles complaints within 14 days of receiving them. A failure to respond within this period means the complaint is deemed justified.
• 4. A User who is a consumer has the right to use out-of-court methods of handling complaints and pursuing claims, including:
  a) applying to the permanent consumer arbitration court at the Provincial Inspector of the Trade Inspection;
  b) using the European Commission's ODR platform: https://ec.europa.eu/consumers/odr/.

§13. Changes to the Terms

• 1. TFC reserves the right to amend the Terms for important reasons, in particular: changes in the law, changes to the App's functionality, or changes to the technical or business conditions of providing the Services.
• 2. The User will be informed of any change to the Terms at the e-mail address provided and via a notification in the App at least 14 days before the changes take effect.
• 3. Failure to accept the amended Terms entitles the User to terminate the agreement by deleting the Account before the date on which the changes take effect.

§14. Right of withdrawal

• 1. A User who is a consumer has the right to withdraw from the agreement for the provision of Services within 14 days of concluding the agreement (creating the Account), without giving a reason.
• 2. The right of withdrawal does not apply to Services fully performed with the User's express consent given before performance began (Article 38(1) of the Polish Act on Consumer Rights) — in particular to a TAX FREE document effectively registered in PUESC.
• 3. To exercise the right of withdrawal, the User submits a declaration to info@tfc.eu.

§15. Governing law and jurisdiction

• 1. Matters not regulated by the Terms are governed by Polish law, in particular:
  - the Civil Code,
  - the Act of 18 July 2002 on Providing Services by Electronic Means,
  - the Act of 30 May 2014 on Consumer Rights,
  - the Act of 11 March 2004 on the Tax on Goods and Services (Articles 126–130),
  - the GDPR and the Personal Data Protection Act.
• 2. Disputes arising from the Terms are heard by the court with local and subject-matter jurisdiction in accordance with the Code of Civil Procedure. This provision does not infringe the consumer's right to pursue claims before the court with jurisdiction over their place of residence.

§16. Final provisions

• 1. The Terms enter into force on 01.06.2026.
• 2. If any provision of the Terms is found to be invalid or ineffective, the remaining provisions remain in force.
• 3. All correspondence relating to the Terms should be addressed to info@tfc.eu.