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Terms and conditions


I. General provisions

  1. These Regulations ("Regulations") set forth the terms and conditions for the provision of services by PricewaterhouseCoopers Polska spółka z ograniczoną odpowiedzialnością Sp.k, with its registered office in Warsaw, ul. Polna 11, 00-633 Warsaw, entered into the register of entrepreneurs maintained by the District Court for the Capital City of Warsaw, 12th Commercial Division of the National Court Register, under number KRS 0000270501, NIP 701-005-16-46, ("PwC") consisting in the provision of access to materials placed on the Service located in the pwc.pl domain at URL: studio.pwc.pl or to gain access to materials placed in other domains (the "Service").
  2. The Regulations specify in particular:
    1. types and scope of services provided by electronic means,
    2. conditions for provision of services by electronic means,
    3. technical requirements necessary for the cooperation with the ICT system used by PwC,
    4. prohibition on the provision of unlawful content by the service recipient,
    5. conditions for conclusion and termination of agreements for the provision of services by electronic means,
    6. complaint procedure.
  3. These Regulations contain the general conditions for using the Service. Detailed rules for using particular services offered within PwC Studio (hereinafter: "Additional Services") are defined in detailed regulations (hereinafter: "Detailed Regulations"). In matters not regulated in the Detailed Regulations, the provisions of the Regulations shall apply.
  4. Enabling the use of the Service is a service provided electronically by PwC to users, within the meaning of the Act of 18 July 2002 on Provision of Electronic Services (Dz.U.2020.344 t.j. of 2020.03.03), which takes place on the basis of the Regulations.
  5. By ordering the service, the user of the Service confirms that he/she has read the terms and conditions and the Regulations, and that he/she accepts all the provisions of these Regulations. 
  6. The scope of services includes providing tax and tax-related products to Users via the Service free of charge (hereinafter: "Services"). The Detailed Regulations may provide for a fee for Additional Services.
  7. PwC may refuse to conclude the Agreement with entities running a competitive business against PwC or other entities from the PwC international network or terminate the Agreement with immediate effect.
  8. PwC owns all copyrights to the Service. All rights to individual parts/elements contained on the Service (in particular texts, graphics, photos, software and other elements protected by law) belong respectively to PwC or to entities whose materials are lawfully made available by PwC on the Service. In the case of infringement of author's rights by the Service User, as well as by other persons whom the User has enabled to access the Service, the liability on this account is determined by the provisions of the law, including in particular Article 79 et seq. of the Act of 4 February 1994 on Copyright and Related Rights (Journal of Laws 2019.1231 i.e. of 2019.07.03). The Detailed Regulations may set out specific rules for the use of works made available as part of the Additional Services.


II. Conclusion of an agreement to use the Service, terms of use of the Service [time of access, number of Users, moment of starting to use the Service, logging in, paid and free sections]

  1. The provision of services in the form of access to the Service commences on the basis of an agreement ("Agreement") between PwC and the entity intending to use the Service ("User").
  2. The Agreement is concluded when the User creates an account on the Service and accepts the Terms of Use.
  3. Creating an account on the Service requires providing the following data: name, surname, e-mail address.
  4. The agreement is concluded for an indefinite period of time.
  5. PwC provides Users with access to the Service on a daily basis, 24 hours a day, with the exception of periods resulting from limitations depending on the operators of networks used by the User or PwC; periods of failure resulting from force majeure (power grid failure, natural disaster, etc.), periods of equipment maintenance or software updates. PwC may also temporarily suspend access to the Service without giving any reasons. Any comments on the functioning of the Service should be sent via e-mail to the address: pl_studio@pwc.com. The comments will be considered in the order of their submission.
  6. Access to the Service is possible via the Internet (wired or wireless) through connection to the https://studio.pwc.pl web server owned by PwC. Access to the Service requires the User to have technical equipment allowing access to the Internet, including software enabling the reading of PDF, mp3 and flash files. It is recommended to use Chrome browser version 70.0.3538.102 or later. The use of all applications of the Service may depend on the installation of software such as Java, Java Script and acceptance of Cookies. Disabling Cookies does not usually block the use of services, but may in special cases cause difficulties in connection with the Service. The Service is optimised for a graphic resolution of 1920 x 1080.
  7. Proper logging in is also required to use the Service. Logging into the Service is done using a unique login and password. After logging in, the access account to the Service is active for 20 minutes from opening the last document placed on the Service - after this time the session expires and you have to log in again.
  8. One login authorizes to use the Service from one access point of the User. It is impossible to use the same login in a given moment on more than one device.
  9. The User is obliged to keep his/her login and password secret. If the User suspects that his/her login or password has been disclosed to a third party, the User is obliged to inform PwC immediately.
  10. The user must not:
  11. The User agrees that PwC may store any information provided by the User or any individual who uses the User's account on the Service. PwC will take appropriate technical and organizational security measures to maintain the confidentiality of this information. This information may be combined with other parties' information to provide reports and services to other parties, as long as it does not identify the User or any individual. The User consents to the transfer of the information referred to in this paragraph 10 to other parties in the PwC international network.
  12. The User acknowledges that all rights, including all intellectual property rights (including software and content provided by or on the System), are owned by PwC or its licensors.


III. Termination of the Agreement

    1. Each of the parties to the Agreement is entitled to terminate it with immediate effect. The statement on the termination of the Agreement should be submitted via email to the User's address provided during the registration (when addressed to the User) or to the PwC email address provided on the cover page of the Service (when addressed to PwC). Despite the termination of the Agreement, PwC may claim from the User its rights related to the infringement of law, including copyright law, as well as on other grounds.

IV. Restrictions

  1. The User may not, without the prior written consent of PwC, assign the rights or obligations under the Agreement to a third party.
  2. The User agrees not to make the access password referred to in Chapter II item 6 of the Regulations available to third parties.
  3. The User is not authorized to translate, adapt, rearrange or make any other changes to, or distribute information from the downloaded Service in any way, including providing access to the Service to any third party under any title. The User may make printouts from the Service solely for his internal use.
  4. It is forbidden for the User to provide unlawful or misleading content or to undertake actions which may cause disruption or damage to PwC's IT systems.
  5. PwC shall not be liable for the consequences of the User's use of the Services in a manner contrary to generally applicable provisions of law, rules of social coexistence or the provisions of the Regulations.
  6. In the case of a suspicion that the User has violated the Regulations or generally applicable laws, the Service Provider has the right to suspend the possibility of using the Services and to take explanatory actions aimed at clarifying all the relevant circumstances concerning the possible violation. PwC reserves the right to discontinue providing the Services to the User whose actions it considers harmful or who violates any of the provisions of the Regulations. The resumption of providing the Services is subject to the decision of PwC.


V. Legal disclaimer

  1. The materials on the Service are for information purposes only and cannot be treated as falling within the scope of legal or tax advisory services as defined in the Tax Advisory Services Act of 5 July 1996 (Journal of Laws 2020.130 t.j. of 2020.01.28). Consequently, PwC is not liable for any consequences of decisions, including economic decisions made on the basis of information contained on the Service, and the principles of liability for damage set out in the law, including Article 43 of the Tax Advisory Act, do not apply.
  2. The information contained on the Service is for general guidance only. The authors and editors of the Service do not provide legal, accounting or tax advice or any other similar services through the inclusion of information on the Service. PwC recommends that you seek detailed advice from a competent professional before taking any action based on the information contained on the Service. The information contained on the Service shall not be a substitute for such advice.
  3. The following risks are associated with the provision of electronic services.
  4. PwC makes every effort to ensure that the information contained on the Service comes from reliable sources and is itself reliable. However, PwC shall not be liable for any errors or omissions therein, or for any results of actions taken on the basis thereof. The information contained on the Service is provided without any guarantee of completeness, truthfulness or timeliness. No warranty is given as to the results of using the information. Under no circumstances shall PwC, its affiliates, or other institutional entities, or the partners, agents, or employees of PwC, be liable to anyone for any decision made or action taken in reliance on the information contained on the Service, or for any damages resulting from any such decision or action, even if advised or warned of the possibility of such damages.
  5. In relation to services provided for a fee, PwC's total liability for damage caused to the User in connection with the Agreement is limited to the amount of remuneration for the service provided. With respect to services provided free of charge, PwC's total liability for damage caused to the User in connection with the Agreement is limited to the amount of 10,000 PLN (ten thousand PLN).


VI. Information on processing of personal data

  1. Your use of the Service involves the processing of personal data within the meaning of Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of individuals with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation) ("GDPR").
  2. Exercising the obligation pursuant to Article 13 (1) and (2) of the GDPR, we inform you:
    1. The controller of personal data is PwC.
    2. Contact with the Data Protection Officer is possible via the e-mail address: pl_privacy@pwc.com.
    3. The controller will process personal data for the following purposes and on the following legal grounds:

Legal basis

Purpose of processing

Article 6(1)(b) GDPR - performance of a contract to which the data subject is a party

Provision of services by electronic means - enabling the use of the PwC Studio website, including the Internet store

Article 6(1)(c) GDPR - legal obligation


The obligation arises from Article 8.3 and 8.4 of the Act on Providing Services by Electronic Means

Handling of submitted complaints

art. 6 sec. 1 letter f) GDPR - legitimate interests of PwC

1. Presenting information about the company and the scope of PwC's services and entities or companies belonging to PricewaterhouseCoopers' global network of firms listed at the link  https://www.pwc.pl/pl/o-nas/lista-spolek-pwc.html;

2. Direct marketing of our own products and services and those of entities or companies in the global network of PricewaterhouseCoopers firms listed at the link https://www.pwc.pl/pl/o-nas/lista-spolek-pwc.html, including by sending commercial communications;

Only after expressing consent to send commercial information.

3. Determination, investigation, and defense of claims.


  1. Personal information will not be shared with third parties except for the following recipients:
    1. other PwC Firms, i.e. entities affiliated with the controller in the PricewaterhouseCoopers network of firms. Information on the location of PwC Firms is available on the website: https://www.pwc.com/gx/en/about/corporate-governance/legal-entities.htmlThe Controller may transfer personal data to other PwC Firms where this is necessary for administrative purposes or to pursue the legitimate interests of PwC referred to in Section 3;
    2. entities providing services or goods or information to the administrator, including IT services, (e.g. data processing, resource management) to the extent applicable to activities related to the operation and maintenance of the online store;
    3. entities authorized by law, e.g. supervisory authorities, law enforcement agencies or courts.
  2. Personal data may be transferred to a third country i.e. a country that is not part of the European Economic Area (EEA) on the basis of:
    1. Article 45(1) of the GDPR - a decision of the European Commission finding an adequate level of protection (for countries for which such a decision has been issued);
    2. Article 46(2)(c) GDPR - standard contractual clauses approved by the European Commission (for other countries). 
  3. Personal data will be processed by PwC for the duration of the service. After this period, the controller will keep the personal data if it is obliged to do so by law for the period provided for in those laws or for the purpose of pursuing legitimate interests for the period of limitation of claims.
  4. In relation to the processing of personal data, the data subject shall have the following rights:
    1. access to personal data, to rectify personal data (update), to erase data, to restrict processing, to data portability and to object;
    2. lodging a complaint to the supervisory authority - the President of the Office for Personal Data Protection.
  5. Providing personal data is voluntary, but necessary to conclude a contract for the provision of electronic services.

PwC ensures a secure data transfer and authorization process, which always takes place via a secure SSL protocol.


VII. Complaint procedure

  1. The email address for inquiries and complaints is: pl_studio@pwc.com.
  2. A properly filed complaint should include at least the following information:
    • identification of the User (including his first and last name, mailing address, e-mail address, telephone number, and in the case of legal entities, name, registered office address and contact details of a person authorized to handle matters related to the complaint);
    • A description of the problem giving rise to the complaint.
  3. Submitted complaints shall be considered by PwC no later than within 10 working days from the date of receipt by PwC of the information about the irregularity, and in particularly complex cases, no later than within 15 working days.


VIII. Final provisions

  1. PwC has the right to unilaterally amend the Regulations by publishing its updated content in the Service 14 days before the change of the Regulations comes into force. In relation to the Users who are consumers, as defined in Article 22(1) of the Civil Code, the change of the Regulations is permitted only for important reasons, in particular when it results from changes in regulations or discontinuance of providing certain services by PwC. The User has the right to unilaterally terminate the Agreement within 7 days from the announcement of information about changes to the Regulations.
  2. Matters not covered by these Regulations shall be governed by the provisions of the Civil Code, the Act on Copyright and Related Rights, the Act on Provision of Electronic Services, as well as other applicable laws.