Terms of service | eFaktúra.sk

This is an English convenience translation. In case of any discrepancy, the Slovak version is binding.

These Terms of Service (hereinafter "the Terms") govern the rights and obligations between eFaktura s. r. o. as the provider of the eFaktúra service and its Customers. The Service is intended for business persons (entrepreneurs) and for legal entities that are not business persons (for example, homeowners' associations, civic associations, foundations, schools and municipalities); it is not intended for consumers. By using the Service you confirm that you are acting within the scope of your business activity or on behalf of such a legal entity.

1. Provider

The provider of the Service is:

Business name: eFaktura s. r. o.
Registered office: Klčové 94/19, 915 01 Nové Mesto nad Váhom, Slovak Republic
Company ID (IČO): 57 465 738
Tax ID (DIČ): 2122749607
VAT ID: SK2122749607
Registration: Commercial Register of the District Court Trenčín, Section: Sro, Insert No. 57413/R
Email: info@efaktura.sk
Telephone: +421 915 666 607 (Mon – Fri, 8:00 – 17:00)

(hereinafter "the Provider").

The Provider is a certified delivery service provider for electronic invoices (a "certified delivery service provider" / digital postman) accredited by the Financial Administration of the Slovak Republic, identifier EFSK000028, verifiable at vpds.financnasprava.sk, and operates its own Peppol network access point (OpenPeppol, identifier PSK001097).

2. Definitions

Service – the eFaktúra software platform provided as a service (SaaS), available in particular through the websites efaktura.sk, fa.efaktura.sk, edoklad.efaktura.sk (formerly ekancelaria.efaktura.sk), sklad.efaktura.sk, developers.efaktura.sk, the related API interfaces (api.efaktura.sk) and the eFaktúra mobile application for iOS and Android. The current list of domains and modules is set out at efaktura.sk.
Customer – a person that has entered into an agreement with the Provider for the use of the Service and is (a) a business person (a natural person conducting business or a legal entity), or (b) a legal entity that is not a business person, or an organisational unit of a municipality, a higher territorial unit or the state (in particular a homeowners' association for residential and non-residential premises, a civic association, a foundation, a church, a school, a municipality, a budgetary or contributory organisation). A consumer, i.e. a natural person who, when concluding and performing the agreement, is not acting within the scope of their business activity or profession, cannot be a Customer.
User – a natural person who uses the Service through a user account (the Customer, its employee, accountant or other authorised person).
Organisation – an accounting entity (company) created within the Service, to which documents, settings and User memberships are linked.
Price List – the current overview of prices, plans, add-ons and credit packages published at efaktura.sk/cennik and in the application. The Price List forms part of the agreement.
Peppol Credit – a prepaid unit entitling the holder to send one electronic document via the Peppol network (Article 9).
DPA – a data processing agreement under Article 28 GDPR, available at efaktura.sk/dpa, which forms an integral part of these Terms.
Connector – the Provider's program for the Windows operating system, which the Customer installs on its computer or server and which links the Service with the Customer's accounting software (Connector for accounting) or with watched folders from which electronic invoices are sent (Peppol Connector); see Article 13 for details.
Service Data – the content of the Service and the data that the Service displays or provides, in particular search results from registers and from the Peppol directory, code lists, templates, texts, price lists and outputs of the Service's features; the Customer's data does not form part of the Service Data.
Anonymised Aggregated Data – summary statistical data created from the data of multiple Customers in such a way that no natural person and no specific Customer can be identified from them (Article 11).

3. Conclusion of the agreement and account

The agreement between the Provider and the Customer arises at the moment a user account is created (through registration, acceptance of an invitation to an Organisation, or acceptance of a transfer of ownership of an Organisation), or upon first use of the Service, whichever occurs first. By creating an account, the User confirms that they have read and agree to these Terms.

When registering for and using the Service, the User must provide true, accurate and current information and keep it up to date.
The User must protect their login credentials. The Provider recommends enabling two-factor authentication (TOTP), which is available in the Service free of charge.
The Customer to whose Organisation the account belongs is responsible for all actions carried out through a User's account, unless it proves that the misuse occurred for reasons attributable to the Provider.
The Customer may invite further Users to its Organisation and assign them roles (owner, administrator, chief accountant, accountant, invoicing clerk, viewer). The Customer is responsible for the choice of roles and the scope of access granted to invited Users.
The Service is not intended for consumers or for persons under 16 years of age.
A User who creates an Organisation or acts on behalf of the Customer (for example, activates the receipt of electronic invoices or installs the Connector) declares that they are authorised to do so, in particular as a member of the statutory body, the chair of the association or a person authorised by the statutory body. The Provider may verify this authorisation.

Customers that are not business persons. If the Customer is not a business person, the parties have agreed under Section 262(1) of the Commercial Code that their obligation relationship is governed by the Commercial Code; if any of its provisions cannot be applied to this relationship, the Civil Code applies. The Customer concludes the agreement electronically in the Slovak language: it fills in the registration form, may correct errors in the input data directly in the form before submitting it, and concludes the agreement by submitting the form; the Provider confirms the creation of the account in the application. The agreement consists of these Terms, the DPA and the Price List; the Provider retains the version of them in force at the time the agreement was concluded and will provide it to the Customer on request. If the Customer is an obliged person under Act No. 211/2000 Coll. on free access to information, it is responsible for publishing the agreement and the Provider consents to its publication. Whether a procedure under the public procurement act is required before the agreement is concluded is assessed by the Customer; the Provider provides the Free plan without any monetary or non-monetary consideration (Article 5).

Incomplete registration. An incomplete registration means a user account that, even after 30 days from its creation, is not a member of any Organisation and through which no lasting Organisation has been created. Such an account contains no documents or other Customer data – only a name, an email address and a login-method identifier – and the Service cannot realistically be used through it. The Provider is entitled to delete an account resulting from an incomplete registration only in accordance with the procedure, time limits and exceptions set out in Article 15. Once an Organisation is created, or an invitation to an Organisation is accepted, the account ceases to be an incomplete registration and any planned deletion under Article 15 is automatically cancelled.

4. Description of the Service

The Service is an online tool for invoicing and managing business administration. Depending on the chosen plan and modules, it includes in particular:

Invoicing – issuing and managing documents (invoice, advance invoice, final settlement invoice, credit note, debit note, price quotation, order, delivery note, correction document and internal document, and others), numbering series, recurring invoices, QR payments (PAY by square), public links to documents, reminders and notifications, PDF templates with custom branding options, long-term document archiving.
eDoklad (referred to as eKancelária until 07/2026) – recording of received documents, data extraction (OCR), an email inbox for receiving documents, approval workflows, cash register (cash receipt and cash expense vouchers), company documents and contracts, travel orders.
Warehouse – inventory records, goods receipt and issue notes, stock-taking, transfers between warehouses, orders, point of sale (POS) and related reports.
Bank – import of bank statements (including camt.053 and Slovak bank formats), connection to banks via PSD2 interfaces (as currently offered in the application), import of statements from payment gateways and carriers, automatic matching of payments to documents.
Peppol e-invoicing – sending and receiving electronic invoices and credit notes via the Peppol network (EN 16931 / Peppol BIS Billing 3.0, UBL), bulk sending, XML import and conversion, document validation, delivery records.
AI features – AI assistant, automatic extraction and categorisation of documents and transactions (Article 12).
Accounting exports and the Connector – export formats for accounting software (e.g. Omega, Pohoda, Money S3, MRP, ISDOC, CSV, Excel) and a two-way link with the accounting software via the Connector, as currently offered in the application (Article 13).
API and integrations – REST API, the SAPI-SK interface, an SFTP gateway, webhooks and integrations with e-shops (depending on plan; Article 13).
Mobile application – for iOS and Android.

The exact scope of features for each plan is set out in the Price List. The Provider continuously develops the Service; it may add, change or replace individual features, provided that this does not result in a material reduction of the agreed scope of the Service during a paid period.

The Service does not constitute bookkeeping, accounting, tax or legal advice. Information published by the Provider concerning legislation (e.g. on mandatory electronic invoicing) is provided for information purposes only.

5. Free plan and trial period

The Free plan is provided free of charge for an indefinite period. Basic invoicing and the receipt of electronic invoices via the Peppol network are, and will remain, free of charge on all plans. The Provider may reasonably change the scope of the other features of the Free plan. The Free plan is provided without monetary or non-monetary consideration; the refusal under Article 11 is available in it as well and does not affect the scope of the plan.
Paid plans may be tried during a 30-day free trial period. The trial period is granted only once – on the Customer's first paid subscription. A payment method must be entered when ordering; the first payment is taken only after the trial period ends, unless the Customer cancels the subscription beforehand.
The Provider may restrict abuse of the Free plan and the trial period (e.g. the repeated creation of accounts by the same person).

6. Price and payment terms

Prices are stated in the Price List in euros exclusive of VAT; VAT is added in accordance with applicable law. For customers from other EU Member States with a valid VAT ID, the reverse-charge mechanism applies.
Subscriptions are paid in advance for a monthly or annual billing period. An annual subscription corresponds to the price of ten monthly payments (two months free), unless the Price List provides otherwise.
Payments are processed by the payment service Stripe. The supported payment methods are payment card and SEPA direct debit. The Provider does not have access to full payment card details.
The subscription automatically renews for a further billing period until cancelled by the Customer. It may be cancelled at any time in the application; the subscription then continues until the end of the paid period.
When upgrading to a higher plan or purchasing an additional add-on, the price difference is charged immediately on a pro-rata basis for the remainder of the period (the exact amount is displayed before confirmation). When downgrading to a lower plan, the existing plan remains active until the end of the paid period, and the new price applies from the following period.
Add-ons may be purchased in addition to the subscription in accordance with the Price List (e.g. additional users, additional companies, storage, bank connections). Some add-ons are paid for from the Organisation's credit wallet.
In the eDoklad module, the price includes a set monthly number of documents per company. Processing documents in excess of this allowance is charged in accordance with the Price List and requires the Customer's prior confirmation in the application, where the Customer selects a monthly spending limit or processing without a limit; without such confirmation, documents in excess of the allowance (once a transitional tolerance has been used up) are not charged and are held pending a decision. Accumulated charges are billed on an ongoing basis once the threshold set in the application is reached, and no later than the end of the month.
The Provider issues a proper tax document for each payment and delivers it to the Customer electronically.
Unless stated otherwise for a specific promotion, discounted introductory prices valid until 31 December 2026 remain guaranteed to the Customer for the entire term of a subscription purchased before that date.

7. Late payment

If a subscription payment fails, the Provider will notify the Customer accordingly and retry the payment. If the payment repeatedly fails, the Provider may restrict the Service to read-only mode and, upon the fruitless expiry of an additional period, cancel the subscription. Access is restored without delay once payment is made. The Customer's data is not deleted during the restriction; its deletion is governed by Article 15.

8. Promotional offers

Until 31 December 2026, sending electronic invoices via the Peppol network is free of charge up to the monthly allowance of promotional credits set out in the Price List (fair use). Unused promotional credits do not carry over to the following month.
From 1 January 2027, plans include a monthly number of sends in their price as set out in the Price List; sends in excess of this allowance are paid for using Peppol Credits.
The terms of promotional offers for API and white-label partners are set out in a separate agreement.

9. Peppol — digital postman (certified delivery service) services and credits

Scope of the digital postman services

The Provider provides the Customer with the services of a certified electronic delivery service provider (a "digital postman") comprising: (a) the receipt of electronic invoices, and (b) the sending of electronic invoices, via the Peppol network. The Customer is not obliged to use either of these services; their charging is governed by the Price List (receipt is free of charge within the fair use policy set out in this Article).

Receipt

The receipt service is activated by selecting the Provider as the digital postman on the portal of the Financial Administration of the Slovak Republic (by granting a mandate), or by registering in the Provider's application. In accordance with the rules of the Peppol network, a Customer may have only one postman registered for the receipt of documents for its participant identifier; by activating receipt, the Provider registers the Customer in the central SMP of the Slovak Republic.

Sending

The sending service is available to every Customer with an active Peppol account in accordance with the Price List. The Customer may also concurrently use the services of other delivery service providers for sending.

Change of postman

Upon termination of the contractual relationship, the Provider will ensure the Customer's deregistration from the central SMP within 3 business days at the latest; at the Customer's request, it will provide cooperation with the standard migration of the participant to another provider (migration codes) without interrupting the Customer's availability on the Peppol network.

Reporting of data to the Financial Administration

As a certified digital postman, the Provider automatically reports data from electronic invoices to the Financial Administration of the Slovak Republic (Tax Data Document) to the extent and within the time limits set out in special legislation; this obligation forms part of the Service and is not performed manually by the Customer. The Customer may download confirmation of the conclusion of the agreement on the provision of digital postman services from the application at any time.

Credits

One Peppol Credit entitles the holder to send one document via the Peppol network. Receiving documents does not consume credits and is free of charge within the fair use policy set out in the last item of this list.
Credits are purchased in packages in accordance with the Price List and are valid for 12 months from purchase; they are drawn down in the order in which they expire, soonest first. Credits are linked to the Customer's account and are shared across all of its Organisations; they are not transferable to another Customer and cannot be exchanged back for money, except in cases provided for by law or under Article 15.
A credit is deducted only after confirmed handover of the document to the access point. In bulk sending, credits are reserved in advance, and reserved credits are refunded for documents that cannot be sent (e.g. an unreachable recipient).
The Customer may enable automatic top-up of a chosen credit package once credits are exhausted; payment will be taken using the stored payment method, and the Customer will receive a document for it.
By sending a document via the Peppol network, the Customer represents that it is authorised to issue and send the document. The Customer is responsible for the content of sent documents.
Receipt of e-invoices and fair use. The receipt of electronic invoices via the Peppol network is free of charge and unlimited within the fair use policy. On the Free plan, fair use is deemed to be a volume of up to 400 received documents per calendar month. In the event of repeated excess of this volume, the Provider reserves the right to ask the Customer to move to a paid plan or an API package corresponding to its volume; the receipt and delivery of documents will not be interrupted in the process.

10. Rights and obligations of the User

The User undertakes to use the Service in accordance with applicable law, these Terms and good morals (fair dealing). In particular, it is prohibited to:

issue false or fictitious documents through the Service, or use the Service for tax fraud or the legalisation of proceeds of crime (money laundering),
interfere with the operation of the Service, circumvent its technical or contractual limits (including plan limits, rate limits and limits on AI features), test its vulnerabilities without the Provider's prior written consent, or insert malicious code into it,
share a single user account among multiple persons, or make the Service available to third parties beyond the scope of the purchased plan,
carry out reverse engineering, copy or imitate the Service or parts of it, or extract (scrape) data from it in bulk (see the section "Protection against automated data extraction" below),
use the Service to send unsolicited communications (spam) or to store or disseminate unlawful content.

The Customer is responsible for the accuracy, completeness and lawfulness of the data and documents entered into the Service (including the required particulars of tax documents). The Provider does not substantively review the content of the Customer's documents.

Use of the Service is subject to reasonable technical limits (fair use), in particular rate limits on API and web requests, file size limits, storage capacity according to the plan, and daily limits on the AI assistant. If a limit is exceeded, a specific request may be temporarily refused; the limits are set so as not to restrict normal use of the Service.

Protection against automated data extraction

The Service Data is protected by this agreement and, to the extent that it meets the statutory conditions, also by copyright and the sui generis right of the maker of a database (Section 135 et seq. of Act No. 185/2015 Coll., the Copyright Act).

Prohibited conduct. Without the Provider's prior written consent, it is prohibited to obtain the Service Data by automated means (scripts, robots, crawlers, scrapers, automated or headless browsers, macros and other programs outside the official API) and to systematically or repeatedly extract or copy the Service Data to an extent exceeding normal use of the Service for the Customer's own purposes, including in parts, from multiple accounts or from multiple IP addresses.
What is not prohibited. (a) Use of the official API, the SAPI-SK interface, the SFTP gateway and webhooks within the scope of the plan and the documentation; (b) export of the Customer's own data; (c) indexing of public pages by search engines to the extent permitted by the robots.txt file; (d) conduct that legislation permits irrespective of the agreement (in particular under Section 51b of the Copyright Act, or the use of an insubstantial part of a database under Section 138 of the Copyright Act).
Technical measures. Rate limits, verification (for example CAPTCHA), blocking and other protective measures are security measures of the Service. It is prohibited to circumvent them, in particular by rotating IP addresses, creating additional accounts or impersonating another client or browser.
Reservation of text and data mining. Under Section 51c of the Copyright Act and Article 4(3) of Directive (EU) 2019/790, the Provider expressly reserves text and data mining of the Service and its websites, including its use for training, fine-tuning or testing artificial intelligence models. The reservation also applies to publicly available parts of the Service.
Prohibition of competing use. The Service Data and the outputs of its features may not, without the Provider's written consent, be used to create or enrich a database, service or product that competes with the Service, or to train artificial intelligence models, nor may they be resold, made available or published.
Records and evidence. The Provider records access to the Service (in particular the IP address, account, time and number of requests) to the extent and for the period set out in the Privacy Policy. Where a breach of this section is suspected, it may retain the records of the incident until it is resolved, at most until the limitation period expires. The parties have agreed that these records prove the extent and manner of access unless the Customer proves otherwise.
Suspension and withdrawal. Where a breach of this section is reasonably suspected, the Provider may, without prior warning, restrict or suspend the affected account, API key or access from an IP address, and will inform the Customer of the reason without undue delay. In the event of a serious or repeated breach, it may withdraw from the agreement; in such a case the Customer is not entitled to a refund of the price for the remainder of the paid period.
Contractual penalty. For each breach of the prohibitions under this section, the Customer shall pay the Provider a contractual penalty of EUR 5,000 and, for each further commenced day on which the breach continues after delivery of a notice to terminate it, a further EUR 500. The penalty is due within 14 days of delivery of the payment notice and the Customer is obliged to pay it irrespective of fault (Section 300 of the Commercial Code). Payment of the penalty does not extinguish the Provider's claim for damages to the extent that the damages exceed the penalty, nor the claim to cease the conduct and to remedy its consequences. The Customer is also responsible for the conduct of its Users and of third parties to whom it enabled access or whom it used for this purpose.

In the event of a serious or repeated breach of these Terms, the Provider may, after prior warning (and, in the case of a particularly serious breach, even without warning), restrict or suspend access to the Service, or withdraw from the agreement. This does not affect the Provider's right to payment for performance already provided.

10a. Payroll

Inputs. The Customer is responsible for the correctness, completeness and timeliness of the payroll inputs: employee data, contracts, attendance, pay components, employees' declarations and documents, deductions and decisions of authorities and courts.
Calculation. The Payroll module calculates from the Customer's inputs and from the parameters valid on the decisive date. The Provider maintains the parameters according to the legislation published in the Collection of Laws and states their revision on the payslip. For a period whose parameters are not verified, the Provider does not allow the month to be closed and does not estimate the values.
Review and closing. Before closing a month and before a filing, the Customer reviews the outputs. The Customer confirms the closing and the filing. The Customer makes the payout; the module prepares the materials, for example a payment order.
Filings. Towards the authorities the Customer is the payer, the person withholding or the representative under the applicable legislation. The Provider is not a representative of the Customer or its clients before the authorities unless the parties have agreed so separately in writing.
Service error. Where a calculation or a report is wrong because of an error of the Service with correct and complete inputs, the Provider fixes it without undue delay and allows the month to be reopened and corrective outputs and corrective filings to be created. The Customer reports the error without undue delay after finding it. The Provider is liable for proven damage, in particular penalties, fines and late-payment interest, under Article 16.
Personnel documents. The Customer delivers personnel documents and records the delivery in the module. The Service does not allow a delivery method that the law does not permit for the given kind of document.
Personal data. The processing of payroll and personnel data is governed by Annex 2 of the Data Processing Agreement.

11. Customer data and personal data protection

All data that the Customer enters into the Service or that the Service receives for it or reads through the Connector (documents, contacts, files, transactions, data from the accounting software) remains the property of the Customer. The Provider does not acquire any rights to it other than those necessary to provide the Service and the authorisation to create Anonymised Aggregated Data from it under the following point, and processes it in accordance with the Customer's instructions.
Anonymised Aggregated Data. The Customer authorises the Provider to create Anonymised Aggregated Data from its data solely for the following purposes: (a) improving suggestions for posting (pre-booking) and the categorisation of documents and bank transactions, (b) improving the matching of payments with documents, and (c) statistics on the operation and quality of the Service. The Provider will not use them for any other purpose; in particular, it will not sell them, use them for advertising or profiling, or publish them in a way that would allow a specific Customer to be identified. Images and files of documents, free text (notes and descriptions), payroll and personnel data and special categories of personal data do not enter the anonymisation. No data extraction (OCR) or any other artificial intelligence model is trained on Customers' documents, and the Customer's data is not handed over to third-party model providers for training. The procedure and safeguards are set out in Article 13 of the DPA. The owner or administrator of the Organisation may switch this off at any time in the Organisation settings (the toggle „Anonymizované štatistiky na zlepšovanie Služby“ (Anonymised statistics to improve the Service)); switching it off applies from the day it is switched off to all further data, does not affect the price or the scope of the Service, and summaries already created that cannot be attributed to the Customer remain in place. Organisations for which the Provider has, under the agreement, switched off the AI features or restricted the processing of data are not included in the anonymisation.
In relation to the personal data of third parties contained in the Customer's data (e.g. contact details of customers and suppliers), the Customer is the controller and the Provider is the processor under Article 28 GDPR. This relationship is governed by the DPA, which forms part of these Terms.
The processing of Users' personal data by the Provider as controller is governed by the Privacy Policy. The use of cookies is governed by the Cookie Policy.
The Provider performs regular backups and adopts technical and organisational measures to protect data (details in the DPA). Backups serve to restore operation after a disaster, not to restore individual items deleted by a User.

12. AI features

The Service includes features using artificial intelligence (OCR document extraction, categorisation, AI assistant, forecasts). Their outputs are suggestions and recommendations: they may contain inaccuracies, and the Customer must review them before use. The outputs of the AI features do not constitute tax, accounting or legal advice, and the final decision is always made by the User. The AI assistant has no access to payroll and personnel data (Annex 2 point 8 of the Data Processing Agreement). The AI features are subject to plan limits (e.g. a daily limit on the AI assistant per Organisation).

The providers of the artificial intelligence models that the Service uses process the Customer's data as sub-processors only to handle the specific request, and the Provider uses them only in modes in which they do not use this data to train their models. The Provider does not train or fine-tune any artificial intelligence models on the Customer's data; the only use of the data beyond providing the Service is governed by Article 11 (Anonymised Aggregated Data).

13. API, SAPI-SK, SFTP and integrations

API access is available according to the plan, to the extent set out in the Price List (number of API keys, rate limit, monthly volume of calls). API keys are confidential; the Customer is responsible for protecting them and for all calls authorised by them.
The Provider may change the API in a versioned regime; it will announce changes that break backward compatibility with reasonable advance notice at developers.efaktura.sk.
The sandbox environment is free of charge and does not count towards the limits.
Integrations with third parties (e.g. e-shops, banks, accounting software) are activated by the Customer on a voluntary basis; their operation is also subject to the terms of the relevant third party. The Provider is not responsible for the availability or conduct of third-party services.
Extended API access and white-label partnerships are provided on the basis of a separate written agreement; these Terms apply to them on a supplementary basis.

Connector

The Customer installs the Connector voluntarily. Before downloading it, the User confirms the Connector Terms of Use in the application; the Provider keeps a record of this confirmation (version of the text, time, IP address and browser) and the User can download a PDF confirmation of it. In the event of a material change to the terms, the Provider will ask for a new confirmation.
The Connector Terms of Use form part of the agreement. In matters concerning the Connector they take precedence over these Terms; in matters of personal data the DPA takes precedence.
A User who installs or pairs the Connector declares that they are authorised to grant the Provider access to the computer on which the Connector runs and to the data of the companies in the connected accounting software that the Connector links with the Service.
The Customer is responsible for regular backups of the accounting software and for checking the documents that the Connector writes into the software or sends via the Peppol network. The Provider's liability for damage to the data of the accounting software is governed by Article 16.

14. Availability of the Service

The Provider makes reasonable professional efforts to ensure continuous availability of the Service, but does not guarantee any specific level of availability (SLA) unless one has been agreed under a separate agreement.
The Provider may carry out planned maintenance; it will give advance notice in the application or by email of maintenance expected to cause a longer outage, and will schedule it preferentially outside business hours.
The Provider is not liable for unavailability caused by circumstances beyond its control (outages of the internet, DNS, third-party networks, the Peppol network, banks, or force majeure).
Support is available by email at info@efaktura.sk and by telephone on business days from 8:00 to 17:00.

15. Duration and termination of the agreement, data export and deletion

The agreement is concluded for an indefinite period. The Customer may terminate it at any time by cancelling the subscription (effective at the end of the paid period) and/or by deleting the Organisation or the account.
The Customer may export its data at any time during an active subscription directly in the application (CSV, PDF, ISDOC, a complete archive). When a request is made to delete an Organisation, the Provider automatically generates a complete export of the Organisation's data so that the Customer can fulfil its statutory obligation to archive documents.
A request to delete an account or Organisation triggers a 30-day protective period, during which the request may be cancelled and the data remains available for reading. On expiry of that period, the Organisation's data is permanently deleted, except for data that the Provider is required or entitled to retain (in particular the Provider's own tax documents issued to the Customer, for a period of 10 years, and operational and security records for the period set out in the DPA and the Privacy Policy).
Deletion of an incomplete registration (Article 3). The Provider is entitled to delete an account resulting from an incomplete registration if the User has not created, or become a member of, any Organisation within 30 days of the account's creation. The Provider will give the User advance notice of a planned deletion by email to the address provided at registration; the account will be deleted no earlier than 7 days after that notice is sent, and in any case no earlier than 30 days after the account's creation. The deemed-delivery presumption under Article 20 does not apply to this notice; if the notice cannot be delivered – in particular if it is returned as undeliverable or the User refuses its delivery – the account will not be deleted under this provision. If the User creates an Organisation, or becomes a member of one, at any time before deletion, the planned deletion is automatically cancelled.
Under the preceding provision, an account will never be deleted if even one of the following applies to it: (a) membership of any Organisation, (b) the status of founder of an Organisation, (c) any subscription record, including a terminated or trial subscription, (d) a pending invitation to an Organisation delivered to its email address, (e) communication with the Provider's customer support, (f) a role in the Service other than an ordinary user role, or (g) the nature of a technical account set up as part of a partner integration.
Deletion of an incomplete registration completely and irreversibly removes the account, including its login credentials, and the agreement in relation to that account terminates; since the account contains no documents or other Customer data, no data export is generated. Deletion does not prevent a new registration using the same email address, which is possible at any time. The deletion of an incomplete registration does not affect accounts with an Organisation or a subscription, the protective period applicable to deletion on request, data export, or the archiving obligations under the other provisions of this Article.
Where access ceases due to non-payment, self-service export may be conditional on reinstating the plan; however, the Customer may request a data export from the Provider's support. This does not affect data subjects' right to data portability under the GDPR.
The Provider may terminate the agreement with a notice period of 3 months (1 month for the Free plan) by sending notice by email; if the provision of the Service as a whole is discontinued, it will refund the Customer the pro-rata portion of the subscription for the unused period and the value of unused purchased credits.

16. Liability for damage

The Provider is liable for damage caused by a breach of its obligations up to a maximum of the amounts paid to it by the Customer for the Service during the 12 months preceding the event giving rise to the damage.
The Provider is not liable for lost profit, indirect or consequential damage, data loss caused by a User, or damage arising from incorrect or incomplete data entered by the Customer, the use of AI feature outputs without review, incorrect or incomplete payroll inputs or a filing the Customer sent without review (Article 10a), or the Customer's breach of these Terms.
The limitations under this Article do not apply to the extent that they are excluded by mandatory (cogent) provisions of law (in particular damage caused intentionally).
The parties acknowledge that the agreed scope of liability corresponds to the price of the Service and the allocation of risk between the parties.

17. Intellectual property

The Service, its source code, design, trademarks and documentation are protected by the intellectual property rights of the Provider or its licensors. For the duration of the agreement, the Customer obtains a non-exclusive, non-transferable right to use the Service for the purposes for which it is intended. Data entered by the Customer remains its property (Article 11).

18. Brokered third-party offers

The Service's pages may contain links to third-party products (e.g. the insurance comparison service najpoistenie.sk on the page efaktura.sk/poistenie). In such a case, the Provider merely brokers the link and may receive a commission for doing so; it is not an insurance company, an independent financial agent, or a party to any agreement the Customer concludes with the third party, and it is not liable for the performance of that agreement. Arranging insurance is entirely within the remit of the comparison service and the relevant insurance company.

19. Changes to the Terms and the Price List

The Provider may change these Terms and the Price List, in particular due to the development of the Service, changes in legislation, or changes in input costs. It will notify the Customer of material changes at least 14 days in advance by email or by notice in the application.
If the Customer does not agree with the change, it may terminate the agreement as of the effective date of the change; otherwise, the Customer is deemed to have accepted the change. A price increase will never apply retroactively to a period already paid for.
The current version of these Terms is always available at efaktura.sk/terms; the Provider will provide previous versions on request.

20. Common and final provisions

The legal relationships between the Provider and the Customer are governed by the law of the Slovak Republic, in particular the Commercial Code. The courts of the Slovak Republic have jurisdiction to resolve disputes.
Written communication between the parties takes place electronically – by email to the addresses stated in the Customer's account and, for the Provider, at info@efaktura.sk, or by notice in the application. An electronic message is deemed to have been delivered on the day it is sent to the correct address, and no later than the third day after sending.
If any provision of these Terms becomes invalid or unenforceable, the remaining provisions shall remain in effect; the invalid provision shall be replaced by a provision that most closely approximates its purpose.
The binding language of these Terms is Slovak; any translations are provided for information purposes only.
Document version: 2026-11-19-v2. These Terms were published on 5 November 2026, take effect on 19 November 2026 and fully replace the version of the Terms effective from 17 October 2026. For a Customer that concluded the agreement on or after the date of their publication, they apply from the date the agreement was concluded. The Provider will provide previous versions on request (Article 19). Compared with the version of 4 November 2026 they add Article 10a (Payroll).