Agreement on the Provision of an Electronic Invoice Delivery Service and general terms and conditions for legal entities and natural person entrepreneurs entered into on the www.postarflowis.sk domain

This agreement and these general terms and conditions regulate the rights and obligations of the contracting parties arising from the agreement on the provision of an electronic invoice delivery service (hereinafter also referred to as the “agreement”) entered into remotely between Flowis, s. r. o. as the service provider and a legal entity or a natural person entrepreneur as the customer.

The Service Provider is Flowis, s. r. o., with its registered office at Bottova 2A, 811 09 Bratislava, Company ID No.: 50 015 168, registered in the Commercial Register of the Municipal Court Bratislava III, Section Sro, File No. 107163/B, email address: info@flowis.com, telephone number: +421 907 298 107.

The Customer is a legal entity or a natural person entrepreneur who has registered on the www.postarflowis.sk domain.

The Service Provider is a certified provider of a delivery service under Section 76a of Act No. 222/2004 Coll. on value added tax and is registered in the list of certified providers of delivery services for electronic invoicing operating in the territory of the Slovak Republic maintained by the Financial Administration of the Slovak Republic.

The Service Provider has developed the “Digitálny poštár Flowis” application, which provides services for sending and delivering electronic invoices under the Value Added Tax Act. The Service Provider exercises the economic rights and is authorised to grant consent to third parties to use the services named “Digitálny poštár Flowis” on the www.postarflowis.sk domain.

On the basis of the service agreement, the provider undertakes to secure the delivery service in accordance with the provisions of Act No. 222/2004 Coll. on value added tax and undertakes to secure the sending and delivery of electronic invoices or only the delivery of electronic invoices. The Customer undertakes to pay the price for the provision of the delivery service. The scope of the services provided is set out in the price list for the individual service levels on the www.postarflowis.sk/cennik domain.

The Service Provider grants the Customer consent to use the services named “Digitálny poštár Flowis” on the www.postarflowis.sk domain.

The Customer is entitled to use the services within the scope of the functionalities that the services have at the time of use. The Customer acknowledges and agrees that the functionalities of the services may be modified, supplemented, changed or adapted during use.

The service agreement is entered into by registration of the Customer’s account on the www.postarflowis.sk domain.

The service agreement is also a licence agreement to the extent that the Service Provider’s application is deemed to be a copyright work. The Service Provider grants the Customer consent to use the services in the manner necessary to achieve the purpose of the agreement, in accordance with that purpose and its available functionalities. The Provider grants consent to use the services without limitation in scope, with the consideration for granting the licence included in the price of the services. The licence is granted for the term of this agreement. Where services are provided within the “Multi account” scope, the Customer is also entitled to use the services for its clients.

The Customer declares that the person who registered the Customer on the www.postarflowis.sk domain or the person who logs into the Customer’s account is authorised to act in the name and on behalf of the Customer.

The price for the provision of the services is determined by agreement of the contracting parties in the amount selected by the Customer according to the individual service levels. The price for the services is payable in advance, in the case of a monthly payment no later than on the day of commencement of the first and subsequently each further monthly period, and in the case of an annual payment no later than on the day of commencement of the first and subsequently each further annual period.

The Service Provider is entitled to change the price of the services. The Provider shall notify the Customer of the new price of the services at least 30 days in advance. If the Customer does not agree with the new price of the services, the Customer is entitled to withdraw from the agreement. In this case, cancellation of the registration and account by the Customer on the www.postarflowis.sk domain shall also be deemed withdrawal from the agreement.

If the Customer is in delay with payment of the price for the services, the Service Provider is entitled to restrict or suspend use of the services or adjust the scope of the services to the lowest level.

The Customer is entitled to use the services after logging in through the Customer’s account on the www.postarflowis.sk domain.

The Customer is not entitled to make copies of the services, combine the services with another work, carry out reverse engineering, create derivative works, or decompile the services or any parts thereof.

After termination of the agreement, the Customer shall have a period of 30 days to export or download data and documents. After expiry of that period, the Provider shall be entitled to delete the data unless their retention is required by legal regulations.

The Service Provider shall not be liable for the content and data stored by the Customer through the Customer’s account. The Customer declares and confirms that it has the relevant legal basis for processing the personal data of third parties that will be processed for the purposes of providing the services.

The Service Provider shall not be liable for fulfilment of the obligation to archive electronic invoices, for fulfilment of the obligation to state the statutory particulars of electronic invoices, or for fulfilment of any statutory obligations in relation to the keeping of the Customer’s accounting records.

The Customer is obliged to allow access to its account only to such third parties as are authorised to act in the name and on behalf of the Customer.

The contracting parties have agreed that the agreement is entered into for an indefinite term.

The contracting parties are entitled to withdraw from this agreement pursuant to the provisions of the Commercial Code. Upon withdrawal from the agreement, the agreement terminates when, in accordance with that Act, the expression of will of the entitled party to withdraw from the agreement is delivered to the other party. After that time, the effects of withdrawal from the agreement may not be revoked or changed without the consent of the other party. Cancellation of the registration and account by the Customer on the www.postarflowis.sk domain shall also be deemed withdrawal from the agreement.

The Customer may also terminate the agreement without stating a reason. The notice period shall end upon expiry of the last day of the paid period.

This agreement and these general terms and conditions become valid and effective on 6 October 2026.

Before registering the Customer’s account on the www.postarflowis.sk domain, the Customer is requested to confirm that it has read this agreement and these general terms and conditions and agrees to them in full. These general terms and conditions form an integral part of the agreement.

The Service Provider is entitled to amend these general terms and conditions. The Service Provider shall notify the Customer of the amendment to the general terms and conditions at least 30 days before the amendment becomes effective. If the Customer does not agree with the new wording of the general terms and conditions, the Customer is entitled to withdraw from the agreement. In this case, cancellation of the registration and account by the Customer on the www.postarflowis.sk domain shall also be deemed withdrawal from the agreement.

This agreement and the relationships arising from it shall be governed by the substantive law of the Slovak Republic. The contracting parties have agreed that the courts of the Slovak Republic shall have jurisdiction to resolve disputes arising from this agreement.

The Service Provider is entitled to carry out direct marketing of its own similar services by electronic mail to the Customer’s contact details. The Customer is entitled to object to the use of contact details for direct marketing purposes. After a Customer to whom only the electronic invoice delivery service is provided objects to the use of contact details for direct marketing purposes, the Service Provider is entitled to increase the price for such Customer to the second-lowest service level.

The rights and obligations not regulated by this agreement shall be governed by the relevant provisions of the Copyright Act, the Commercial Code, and other generally binding legal regulations. In accordance with Section 5(7) of Act No. 22/2004 on electronic commerce, the contracting parties have agreed that the provisions of Section 5(3) to (6) of Act No. 22/2004 on electronic commerce shall not apply to them.