AVALON LOGISTICS Terms of Cooperation

§1. Definitions

The terms used in these Regulations have the following meanings, unless the context in which they are used indicates otherwise:

AVALON LOGISTICS Sp. z o.o., with its registered office in Warsaw, at Elektronowa 2 street, which includes:
Avalon Logisitcs Sp. z o.o.
Avalon Taxi Sp. z o.o.
Avalon Cars Sp. z o.o.
Wow Cars Sp. z o.o.
Avalon Fleet Sp. z o.o.
hereinafter referred to as: “Avalon”
Avalon Logistics company – an entity employing drivers and couriers for the Uber, Bolt, Freenow, Glovo, Uber Eats, Bolt Food, Wolt, Stuart, Żabka Jush!, Pyszne.pl, and other transport and courier apps.
User – any person registering on the Avalon Logistics settlement portal (Spirit24.pl) as well as any courier or driver who is a party to a contract of mandate made with Avalon Logistics Sp. z o.o.
Settlement portal / Avalon Logistics portal / website / online page – the Avalon Logistics company website, available at www.avalon-logistics.pl and www.spirit24.pl.
ZUS contributions – mandatory contributions paid to the Social Insurance Institution, calculated based on the income of every employee.
Settlement – performing operational or accounting activities on the User’s account related to the settlement report received from the mobile application, in accordance with the settlement period chosen by the User.
Monthly settlement – the period in which all User income is settled up to the balance of PLN 0.00, regardless of the preferred payout time.
Settlement period – the period of time during which the User performs work for which they will be settled after its completion.
Apps / transport apps / courier apps – mobile applications used for passenger or goods transport. Such applications include: Uber, Bolt, Freenow, Pyszne.pl, Glovo, Uber Eats, Bolt Food, Wolt, Stuart, Żabka Jush!, and all other applications that Avalon Logistics informs about on its website.
Contractual penalty – a specified amount reserved in the event of damage arising from the non-performance or improper performance of a non-monetary obligation.

§2. General Provisions

2.1. The administrator of these Regulations is Avalon Logistics Sp. z o.o. with its registered office in Warsaw, 2 Elektronowa St., entered in the National Court Register of Entrepreneurs under KRS number 0001249044, NIP: 5243075880.

2.2. This document sets out the general conditions for using the Avalon Logistics settlement portal and the terms of cooperation with Avalon Logistics Sp. z o.o.

2.3. Every User registering in the Spirit24 settlement portal is required to become familiar with this document; signing contracts and activating an account in the settlement portal is tantamount to accepting the terms and conditions described in these Regulations.

2.4. Avalon Logistics is not liable for legal consequences resulting from failure to read this document.

2.5. Cooperation and receiving remuneration is possible only after fulfilling all formal conditions, including signing contracts and providing the required documentation in accordance with §3 of these Regulations. According to legal provisions, contracts may be concluded electronically based on a declaration of intent, except in cases indicated in §3 sec. 3.3.3 concerning foreigners.

2.6. Avalon Logistics applies the Internal procedure for reporting legal violations and undertaking follow-up actions (“Procedure”), as referred to in the Act of June 24, 2024 on the protection of whistleblowers (Journal of Laws 2024, item 928), available at:
https://avalon-logistics.pl/ochrona_sygnalistow

Notifications of any suspected violation of law within the scope specified in the Procedure should be submitted as described in § 7 of the Procedure.

§3. Documents

Contracts

3.1. Each User is required to conclude an appropriate contract, which is a necessary condition for commencing cooperation with Avalon. The system automatically assigns the appropriate type of contract based on the choices made by the User during the registration process on the website www.spirit24.pl.

3.2. Types of contracts:

3.2.1. Contract of mandate – this contract is necessary to start cooperation with Avalon Logistics. Based on the contract of mandate, the User performs orders as a courier or driver and is registered with the Social Insurance Institution. Users who have a business activity with PKD in the field of courier or taxi services can only cooperate by concluding a cooperation contract (B2B).

3.2.2. Car rental agreement (does not apply to pupils and students under 26 years old) – a car rental agreement allows Avalon Logistics to legally dispose of the vehicle as a company car. As a result, the User can benefit from perks such as discounts on fuel or car parts. The agreement contains a provision guaranteeing that no one without the owner’s written consent may use the rented vehicle. The agreement is concluded for an indefinite period and may be terminated at any time, without additional costs and without providing a reason.

3.2.3. Declaration for tax and ZUS insurance purposes – As part of the cooperation, the User is required to submit a declaration specifying their professional situation and indicating whether they receive any benefits. This declaration is necessary for the correct settlement of the User’s income. If the professional situation changes (e.g. starting or ending employment, reaching 26 years of age, graduating), the User is obliged to update the declaration no later than 7 days after the change occurs.

3.2.4. Cooperation agreement – this agreement applies to Users running their own business activity who wish to settle accounts with Avalon Logistics in a company-to-company (B2B) format. This agreement governs the terms of cooperation and the conditions for service settlements in accordance with applicable law.

Foreigners, Minors, Students

3.3. Foreigners

3.3.1. Foreigners are required to provide the documents necessary to begin the assignment to Avalon Logistics Sp. z o.o. The documents can be sent through the Spirit24 Panel or delivered in person to one of the company’s stationary offices. According to Article 4 § 2 of the Act of 20 March 2025 on the conditions for the admissibility of entrusting work to foreigners on the territory of the Republic of Poland, “The entity entrusting work to a foreigner shall require the foreigner to present, prior to commencing work, a valid document authorizing them to stay in the territory of the Republic of Poland.”

3.3.2. Foreigners are required to conclude a written contract with Avalon Logistics Sp. z o.o. before being allowed to work. The contract can be signed via the Spirit24 Panel www.spirit24.pl

3.3.3. Before signing a contract with Avalon Logistics Sp. z o.o., foreigners should familiarize themselves with the contract translation in a language they understand, which can be found in the Spirit24.pl Portal

3.3.4. Foreigners who do not have a work permit issued by Avalon Logistics Sp. z o.o. are required to cease providing services until they obtain the necessary documents allowing for legal employment with the company.

3.3.5. A foreigner who wishes to change their position (switching from courier to TAXI driver or vice versa) must inform Avalon Logistics before submitting a request to move to other applications, in order to obtain a new work permit.

3.3.6. The following have free access to the labor market:

Students (the decision from the provincial office must include Article 144 of the Act on the Employment of Foreigners dated 12 December 2013),

Graduates of Polish post-primary schools,
Graduates of full-time studies,
Holders of the Pole’s Card,
Holders of a Permanent Residence Card,
Holders of supplementary protection,
Holders of a Long-term Resident Permit,
Holders of residence on humanitarian grounds,
Citizens of the European Union,
Citizens of Iceland, Norway, and Liechtenstein.

3.4. Persons under 18 years of age (Minors).

3.4.1. Every person under 18 years of age is required to provide the following documents before starting work:

Consent from a parent or legal guardian to undertake the assignment,
Certificate of completion of 8th grade primary school or a current certificate from a higher school,
Medical certificate confirming no contraindications for work in the position of “Bicycle Courier” (Initial examination).

3.4.2. The cost of obtaining a medical certificate confirming no contraindications for working as a bicycle courier is borne by the minor who wishes to undertake the assignment. Avalon Logistics Sp. z o.o. does not reimburse this cost.

3.4.3. A contract of mandate with a person under 18 years of age, who meets legal requirements and the conditions set by courier applications, becomes effective upon the completion of all formalities by the contractor related to undertaking the assignment. This particularly applies to providing all necessary documents referred to in §3 point 3.4.1 of these Regulations. Minors who have not provided the required documents are not authorized to undertake the assignment. If the assignment is performed without fulfilling the formalities, they are obliged to immediately cease providing services.

3.5. Students

3.5.1. Every User declaring the status of pupil or student is required to send a scan or a good quality photo of a document confirming this status (not older than 30 days) and a valid student/pupil ID via the Spirit24 Panel www.spirit24.pl. The Principal reserves the right to reject documents if they are found to be invalid, inconsistent with the actual state, forged, or falsified. These documents are required to properly verify pupil or student status. The User is obliged to update the contractor’s declaration within no more than 3 days from a status change (e.g. starting or completing school or studies).

§4. Termination of cooperation, breaks in assignment performance

4.1. Termination of contract

4.1.1. Every User ending cooperation with Avalon Logistics is required to notify the company of this fact. To do so, the contract of mandate should be terminated by submitting a relevant letter by email to [email protected] or via the Spirit24 Panel www.spirit24.pl.

4.1.2. Avalon Logistics will automatically terminate the contract of mandate in case of inactivity in the application (no settlements) after 90 days.

4.2. Breaks in assignment performance

4.2.1. Any User planning a break in assignment performance longer than 90 days should inform Avalon Logistics. The notification may be sent by email or via the Spirit24 Panel www.spirit24.pl and should include the User’s details and the exact period of the planned break.

4.2.2. Failure to provide information about a break in assignment performance lasting longer than 90 days may result in termination of the contract by Avalon Logistics and the end of cooperation with the User.

§5. Users of transport applications (TAXI): UBER, BOLT, FREENOW or others

5.1. Extracts from taxi licenses

5.1.1. Every User registering with the intention of providing services on transport applications (e.g., Uber, Bolt, Freenow, or others) is required to submit to Avalon Logistics Sp. z o.o. the documents necessary to:

Apply for an extract from the taxi license for their car (not applicable to Users renting a vehicle that already has such an extract),
Register the User in the driver registry at the chosen city office.

5.1.2. An extract from the taxi license entitles the User to transport passengers within the area for which it was issued. Providing passenger transport services outside the area covered by the extract or generally without holding an extract from the taxi license is strictly prohibited and subject to a contractual penalty of PLN 100,000.00 (in words: one hundred thousand zlotys), in accordance with §13 of these Terms and Conditions.

5.1.3. Every User starting to provide ride-hailing services through transport apps is required to familiarize themselves with the current city resolutions and regulations in which they will be operating, and to strictly comply with them.

5.1.4. The User is required to collect the taxi license extract from Avalon Logistics within no more than 30 days from the date they are notified that the document is ready for pickup. Failure to fulfill this obligation may result in a delay in starting cooperation or the return of the taxi license extract to the City Office, which is tantamount to removing the vehicle and driver from the Avalon Logistics taxi license.

5.2. List of required documents

5.2.1. Certificate of no criminal record – no older than 30 days as of the date of application.

5.2.2. Driver’s license – the driver must have a valid Polish category B driver’s license.

5.2.3. Vehicle registration certificate – the registration certificate must contain a “TAXI” stamp confirming the vehicle’s purpose for transport services.

5.2.4. Medical certificate – compliant with Article 43 point 2 and Article 229 § 4 of the Act of June 26, 1974 – Labor Code (Journal of Laws 2019, item 1040 as amended), confirming there are no health contraindications for working as a driver.

5.2.5. Psychological certificate – The User must provide a psychological certificate confirming there are no psychological contraindications for working as a taxi driver.

Depending on the city, additional documents may be required.

5.3. Costs of applying for a taxi license extract

5.3.1. All costs related to obtaining documentation required to apply for a taxi license extract are covered by Avalon Logistics, unless exceptions to this rule are specified in these Regulations.

5.3.2. The cost of medical examinations (medical and psychological certificates confirming no contraindications to working as a taxi driver) ranges, depending on the city, from 280.00 PLN to 350.00 PLN.

5.3.3. A certificate of no criminal record costs 30.00 PLN per document. If applying in several cities, it is recommended to make a notarized copy of the certificate. The cost of a notarized copy is about 8.00 PLN.

5.3.4. A specialist TAXI inspection (necessary for getting the “TAXI” stamp in the vehicle’s registration certificate) costs 42.00 PLN. The stated price may change and is set according to generally applicable law regulations.

5.3.5. TAXI marking, depending on the type of lamp, city, and requirements resulting from local resolutions, costs from 110.00 PLN to 350.00 PLN.

5.3.6. The cost of one taxi license extract ranges from 20.00 PLN to 50.00 PLN depending on the municipality/city.

Note: All provided costs are approximate, averaged, and may vary depending on the city, time, applicable law, and the rates of external companies. Avalon Logistics Sp. z o.o. is not responsible for current price lists and does not guarantee the indicated prices.

5.4. Taxi license extracts – contractual penalties

5.4.1. Taxi license extracts are treated as securities, of which Avalon Logistics remains the sole owner.

5.4.2. Every User performing ride-hailing assignments on transport apps receives the original(s) of the taxi license extract(s) and is legally required to have this document with them while transporting passengers by taxi. Failure to possess the appropriate document while performing passenger transport results in a contractual penalty specified in §13 of these Regulations.

5.4.3. Every User performing ride-hailing assignments on transport apps is legally required to have with them the original valid (current) medical and psychological certificates. If the appropriate document is missing when transporting passengers, contractual penalties in the amount specified in §13 of these Cooperation Terms will apply.

5.4.4. The User is required to have all necessary TAXI markings in accordance with city resolutions where transport services are provided. Lack of required vehicle markings while performing assignments will result in a contractual penalty specified in §13 of these Regulations.

5.4.5. A User who resigns from cooperation (including in the case of vehicle sale) is required to return the taxi license extracts within no more than 7 days from the contract’s termination by either party or from the day the vehicle is sold. Failure to return the extracts within the specified period (30 days) will result in a contractual penalty of 2,000.00 PLN (in words: two thousand zlotys) for each unreturned extract.

5.4.6. In case of loss, destruction, or other loss of a taxi license extract, the User is required to immediately inform Avalon Logistics Sp. z o.o. and cease providing services until a duplicate is obtained. Failure to fulfill this obligation will result in a contractual penalty of 2,000.00 PLN (in words: two thousand zlotys) for each lost extract.

5.4.7. Lending vehicles with Avalon taxi license extracts for profit (passenger transport) to third parties who are not listed in the city office’s driver registry, are not registered in the Avalon Logistics settlement portal, and do not have the required documents is strictly prohibited. Violation of this prohibition will result in a contractual penalty of 100,000.00 PLN (in words: one hundred thousand zlotys).

5.4.8. Every User performing assignments on transport apps is required to hold a valid Polish category B driver’s license. Lack of a valid driver’s license while transporting passengers shall result in a contractual penalty as specified in §13 of these Regulations.

5.4.9. The User is required to have all documents required by local city resolutions and by the Road Transport Act. Lack of any required document will result in a contractual penalty specified in §13 of these Regulations.

§6. Avalon Logistics Commission (settlement costs)

6.1. Avalon charges a commission for the settlement of TAXI applications (Uber, Bolt, Freenow and others) in the amount of:

50.00 PLN per settlement, regardless of the number of TAXI applications used in a given period; this includes performing operational or accounting activities on the User’s account related to settlement reports from mobile applications, according to the settlement period chosen by the User. A mandatory settlement period applies in the case of vehicle rentals.
75.00 PLN for all applications (bi-weekly settlement).
100.00 PLN for all applications (monthly settlement).
1% of gross turnover, regardless of the number of used TAXI applications and settlement frequency.

6.2. Remuneration, forms of cooperation and administrative fees for the settlement of courier applications (Pyszne.pl, Glovo, Uber Eats, Żabka Jush, Wolt, Bolt Food and Stuart)

6.2a. Legal basis for cooperation and settlement cycle:

The Contractor’s remuneration is commission-based and constitutes the gross equivalent of completed deliveries/services via individual applications, reduced by applicable administrative and handling fees for technical and settlement support. In relations with B2B Partners, the following rules constitute the basis for mutual offset settlements.
The basic settlement cycle is monthly. Each calendar month, the Contractor and B2B Partner are entitled to (one) free revenue settlement separately for each supported application platform.

6.2b. Handling of basic (monthly) settlements:

Promotional fee exemption: As part of the ongoing promotional campaign, handling of one settlement per month for the following platforms: Glovo, Pyszne.pl, Uber Eats, Stuart, Wolt, Bolt Food is completely exempt from administrative fees (0.00 PLN).
Percentage administrative-operational fee: As part of operational and accounting support for settlements on the Bolt Food platform, an administrative fee of 5% of the gross value of completed deliveries/services is charged for the relevant settlement period.

6.2c. Handling of non-standard settlements (accelerated / weekly):

In the event of choosing a settlement cycle more frequent than monthly (including weekly) or ordering an accelerated settlement, the standard flat handling fee is 30.00 PLN gross.
Promotional discount: For the platforms Glovo, Pyszne.pl, and Uber Eats the handling fee for accelerated settlement is completely covered by a promotional discount down to 0.00 PLN.
For the platforms Żabka Jush, Stuart, Wolt the handling fee for accelerated settlement is 30.00 PLN gross.
For the platform Bolt Food an accelerated settlement is subject to a handling fee of 30.00 PLN gross plus an administrative fee of 5% of the gross value of completed deliveries/services.

6.2d. Express payouts (Daily Payment / Instant Payment):

The Contractor may use an additional service for accelerated transfer of confirmed funds:
– Daily Payment (daily transfer): a fee of 5.00 PLN gross per request.
– Instant Payment (instant transfer): a fee of 7.50 PLN gross per request.
When executing Daily Payment or Instant Payment withdrawals from funds generated on the Bolt Food platform, an administrative fee of 5% of the gross value of the withdrawn amount is added to the handling fee.

6.2e. Contractual set-off:

The Contractor and the B2B Partner agree to the deduction of calculated handling and administrative fees directly from the amounts due for payment within the current settlement balance.
The parties agree that for administrative and settlement handling, invoicing, and providing a fleet account, the Principal charges an administrative-operational fee of 5% of the gross revenue generated by the Contractor on the given Platform.
The Contractor authorizes the Principal to deduct the fee referred to in items 1 and 2 from the amount of remuneration paid out in the given Settlement Period.

6.3. For courier applications, Avalon charges a one-time activation fee of 50.00 PLN.

6.4. Avalon reserves the right to change the commission for settling any application. Users will be informed in advance of such changes, no less than 7 days before the introduction of new rates.

6.5. Avalon reserves the right to revalorize fixed commission fees every January 1 by the average annual consumer price index (inflation) for the previous calendar year, as announced by the President of the Central Statistical Office.

6.6. The minimum amount for withdrawal from the Spirit24 portal is 50.00 PLN gross per week*. If ZUS contributions are deducted from the User’s account in a given month, the minimum withdrawal amount in subsequent weeks of that month will be equal to Avalon’s commission. Funds cannot be withdrawn if the commission cost exceeds the User’s balance for the given settlement period.

§7. Settlement Periods

7.1. Each User independently chooses their settlement frequency. Possible options are: weekly, bi-weekly, monthly, or on demand—as per the settlement schedule.

7.1.1. On-demand settlement schedule: settlements are processed every business day. Please note that the entire available balance is subject to settlement, not individual reports.

7.1.2. On the day of the monthly settlements, all Users are settled to 0.00 PLN regardless of the selected payout frequency. After clicking the “Settle me earlier” button, the payout request is valid until Friday at 12:00.

7.3. The settlement period in the Uber Driver app (Uber, Uber Eats) lasts one week, from Monday at 04:00 until the following Monday at 03:59.

7.4. The settlement period in the Bolt Driver app lasts one week, from Monday at 00:00 to Sunday at 23:59.

7.5. The settlement period in the Freenow app lasts one week, from Monday at 00:00 to Sunday at 23:59.

7.6. The settlement period in the Glovo app lasts one week, from Monday at 00:00 to Sunday at 23:59. Reports from the Glovo app are sent on Wednesdays or Thursdays. Upon receiving them, Avalon Logistics promptly processes transfers. If a courier withdraws cash after the end of the settlement period (e.g., on Monday, Tuesday, or Wednesday of the new week), the withdrawn cash will be deducted from the previous week’s settlement amount. Details regarding cash withdrawals are shown in the summary received by the courier directly from Glovo via email.

7.7. The settlement period in the Żabka Jush! app lasts one week, from Monday at 00:00 to Sunday at 23:59. Summaries are sent by Żabka Jush! on Wednesdays.

7.8. The settlement period in the Stuart app lasts one week, from Monday at 00:00 to Sunday at 23:59. Summaries are sent by Stuart on Wednesdays or Thursdays.

7.9. In the Wolt app, the settlement period lasts from the 1st to the 7th day of the month and then every 7 days until the last day of the month. Summaries are sent by Wolt within 2 to 7 days after the settlement period ends. Payments are processed no earlier than the day the courier income report is received.

7.10. The settlement period in the Bolt Food app lasts one week, from Monday at 00:00 to Sunday at 23:59. Summaries are sent by Bolt Food on Mondays.

7.11. Avalon reserves the right to change the settlement schedule.

7.12. The monthly settlement period always covers full weeks. (Not applicable to the Wolt app).

7.13. Users cooperating in the B2B (Business-to-Business) model are settled according to the same settlement periods as Users under other contract types.

7.14. All settlements, according to the User’s preferences, are processed on the day the funds are credited from the app for which the services are provided. However, Avalon reserves the right to pay out funds within no more than 7 business days, in accordance with the terms of the agreement.

7.15. Avalon makes every effort to process settlements as quickly as possible. However, in exceptional circumstances, processing settlements may be technically impossible. This applies in particular to: technical issues beyond Avalon’s control, interruptions in banking systems, lack of or delays in receiving settlement reports from partner companies, delays or lack of transfers from partner companies, and situations where the settlement day coincides with a statutory public holiday. In such cases, Avalon will process settlements at the nearest possible date.

§8. ZUS Contributions and Income Tax

8.1. A User registering in the Spirit24 settlement portal and signing a contract of mandate, in accordance with §2 point 2.3 of this document, declares that they understand their data will be submitted to the Social Insurance Institution (ZUS) in accordance with the tax declaration form. Upon submission of the data, the User is registered as an Avalon contractor. This provision does not apply to Users settling on the basis of a B2B agreement and students under 26 years of age.

8.2. Each User shall be charged with the costs of ZUS contributions resulting from the statutory obligation to pay them under a contract of mandate. This provision does not apply to: pupils or students under 26 years of age, or persons settling on the basis of a B2B contract.

8.3. The amount of ZUS contributions depends on the User’s professional status and the contents of the declaration in the “Statement for tax purposes and ZUS insurance,” in accordance with §3 point 3.2.3 of these Regulations. The User is obliged to update this document in accordance with applicable rules.

8.4. The User joins the PPK program after completing 90 days under a contract of mandate, provided that they are subject to mandatory social insurance and have not opted out of PPK during account registration in the Spirit24 system.

8.5. Users who have the status of pupil or student and have not yet turned 26 are exempt from paying income tax and ZUS contributions after successful approval of the certificate from their school/university or a valid school/student ID in their Spirit24 User account.

8.6. If the User has pupil or student status but has turned 26, they are not exempt from ZUS contributions or income tax. The amount of these liabilities depends on the submitted statement for tax purposes and ZUS insurance.

§9. B2B Cooperation and Settlement Rules

9.1. A Cooperation Agreement (B2B) can only be concluded by a User:
a) conducting business activity, or
b) being a member of the board, an attorney authorized to represent, or a proxy of a company.
The business owner should add the relevant PKD codes in the CEIDG/KRS related to the services provided:
– 49.32.Z – for taxi applications,
– 53.20.Z – for courier applications.

9.1.1. The User is required to provide services personally. Subcontracting to third parties—including employees or collaborators hired under their business activity—is allowed only after prior written notification to Avalon Logistics and obtaining approval and activation of app accounts.

9.2. A User providing services in TAXI applications is required to have a valid extract(s) from the taxi license issued to Avalon.

9.2.1. Users collecting cash payments from passengers during rides do not issue fiscal receipts from cash registers registered under their business activity.

9.3. Settlements in the B2B model are carried out in the form of self-billing – the User authorizes Avalon to issue invoices on their behalf, based on data from the Spirit24 settlement system.
Invoices are delivered electronically via email.
The User is required to:

not issue separate invoices for the same services,
update company data (address, NIP, VAT status),
verify the accuracy of the data on the invoices.

9.3.1. Users who are not active VAT taxpayers receive invoices where the gross amount is equal to the net amount.

9.3.2. Users who are active VAT taxpayers receive invoices with VAT itemized separately.

9.4. Expense invoices (e.g. for fuel) cannot be issued to the Avalon company details. They should be issued to the User’s business details if the User wishes to settle them independently.
Spirit24 does not provide the option to add such invoices via the User’s account.

9.4.1. Users who are active VAT taxpayers do not receive VAT refunds from Avalon. VAT is a cost borne by the User.

9.5. The application commission rate is the same for all Users. Detailed information can be found in §6.

9.6. Offsets and reconciliation methods
If Avalon issues invoices to the User (e.g. for vehicle rental, settlement fees, or other costs arising from the agreement), and at the same time an invoice is issued on behalf of the User (as part of self-billing) for services performed by the User, both parties allow for the possibility of offsetting mutual receivables.

Settlement occurs by deducting the amount due to the User for provided services from the amounts the User is obliged to pay Avalon.
Based on the closing balance:

if the amount due to the User exceeds the liabilities – the remuneration corresponding to the difference is paid out,
if the amount due to the User does not cover the liabilities – the User is required to settle the remaining amount within the specified deadline.

The offset is documented and presented to the User in the form of a settlement statement via email.

§10. VAT and Lump-Sum Tax

Passenger transport (TAXI apps)

10.1. Every User carrying out an order using a passenger transport app (TAXI) receives remuneration for each ride in a gross amount, which includes, among others, 8% VAT.

10.2. The 8% VAT rate is applied only to the base value of rides with passengers. The preferential 8% VAT rate does not apply to other forms of income offered by transport applications.

10.3. All other earnings, such as bonuses, quests, extras, multipliers, refunds, revenue increases, and others (regardless of their name), are not considered passenger transport within the meaning of the VAT Act. Therefore, these earnings are subject to the standard 23% VAT rate.

10.3.1. Tips are generally not subject to taxation – in accordance with currently applicable regulations.

10.4. VAT (both 8% and 23%) is calculated based on the User’s income and paid on time to the appropriate tax office.

10.5. VAT amounts are calculated and charged to the User according to reports received by Avalon Logistics from the transport applications.

10.6. Avalon is not responsible for any errors in the calculation of ride values by the transport applications. This results from a lack of technical capability to interfere with those application systems. Any discrepancies in calculated amounts should be resolved directly by the User with the company operating the given application.

10.7. Avalon reserves the right to update VAT rates in connection with changes in legislation, new laws, or modifications to the settlement methods used by transport applications.

Goods transport (courier apps)

10.8. Users settling on the basis of a contract of mandate in Glovo, Uber Eats, Wolt, Pyszne.pl, and Stuart applications are not charged VAT.

10.9. The Bolt Food app, as a foreign entity, applies the “reverse VAT charge” mechanism. This means that the User’s income is reduced by 23% VAT, which is not paid by Bolt Food but remains the tax obligation of the User in their country.

Lump-Sum Tax 8.5%

10.10. Every User settling on the basis of a contract of mandate and a contract of rental for a car, bicycle, or single-track vehicle is legally obliged to independently pay a lump-sum tax of 8.5% to the appropriate Tax Office.

10.11. According to applicable regulations, the 8.5% lump-sum tax must be paid once a month, by the 20th day of the month following the month in which the income was earned.

10.12. The amount of tax to be paid is automatically calculated in the Avalon Logistics user account. This report is generated by the 10th day of each month, after the end of the month in which the User earned income.

10.13. The User is required to transfer the lump-sum tax amount calculated in the SPIRIT24 User panel to their micro tax account, no later than the 20th day of the month following the month in which the transfer was received. The micro account number can be generated at: https://www.podatki.gov.pl/generator-mikrorachunku-podatkowego, by entering your PESEL number. After the end of the tax year, the User is also required to complete the PIT-28 tax declaration.

10.14. Avalon is not responsible for legal consequences resulting from the User’s failure to pay the 8.5% lump-sum tax. This tax is the responsibility of the individual, which the company is not authorized to pay on the User’s behalf.

§11. Commissions applied by the applications

Commissions charged by ride-hailing and courier apps

Ride-hailing apps

11.1. The Bolt app charges a commission for each ride, the amount of which is determined individually depending on the city and current promotions. Additionally, VAT at a rate of 23% is applied to this commission.

11.2. The Uber app charges a commission for each ride, the amount of which is determined individually depending on the city and current promotions. Additionally, VAT at a rate of 23% is applied to this commission.

11.3. The Freenow app charges a commission for each ride, the amount of which is determined individually depending on the city and current promotions, as well as VAT at a rate of 23% on this commission.

Courier apps

11.4. The Glovo app charges the User a commission of 4.92 PLN once a week.

11.5. The Uber Eats app does not charge a commission to the courier. However, in the settlement details in the app, the User will find one or two items labeled “Tax”. These amounts should be deducted from the total earned funds. The amount of earnings for a given period as shown in the Uber Driver app is before partner deductions (applies to every User, regardless of the type of cooperation).

11.6. The Pyszne.pl, Wolt, Stuart, Żabka Jush! and Bolt Food apps do not charge any commission to the courier.

11.7. Avalon as a partner is not responsible for the amount, errors, or method of calculating the commissions by the above-mentioned apps. This results from the lack of technical and real possibility to interfere with these companies’ settlement systems. Any discrepancies should be resolved directly by the User with the application operators.

§12. Cash rides and e-cash (TAXI)

12.1. Every user of ride-hailing (TAXI) apps can perform passenger transportation for which the customer can pay in cash, without the need for a physical cash register.

12.2. Users providing passenger transport are not required to issue paper receipts, as each customer receives an electronic receipt sent to the email address registered in the relevant app.

12.3. The use of physical cash registers is strictly prohibited. Issuing receipts on a physical cash register will result in double taxation of every ride for which a receipt was issued.

12.4. For using virtual cash registers, ride-hailing apps charge additional commissions, which are covered by the User:

The Uber app charges 0.07 PLN gross for each ride.
The Bolt app charges 6.77 PLN net for each started week in which the user used the register—regardless of the number of rides, the fee is charged with a one-week delay.
The FREENOW app charges 9.22 PLN gross for each started week in which the user used the register—regardless of the number of rides, the fee is charged with a one-week delay.

§13. Wage garnishments and obligation to transfer remuneration

13.1. In the event that Avalon (as a cooperating or employing entity) receives notification of wage garnishment in connection with enforcement proceedings against a courier/driver, Avalon is legally obliged to transfer the deducted amounts directly to the account indicated by the enforcement authority (e.g., court bailiff). This obligation results from the provisions of Article 881 § 1 of the Code of Civil Procedure and Articles 87 and 88 of the Labor Code, which impose on wage payers the obligation to execute the garnishment, regardless of the will of the person whose remuneration it concerns.

13.2. In the event of a concurrence of enforcements (i.e., receiving more than one garnishment from different enforcement authorities), Avalon – in accordance with Article 773 § 2 of the Code of Civil Procedure – cannot make a settlement or pay remuneration to the courier/driver until unambiguous information is received from the relevant enforcement authority (e.g., indicating which bailiff will lead the case and to which account deductions should be transferred). This is to ensure compliance with the law and to avoid financial liability for improper execution of the garnishment.

§14. Other fees in Avalon

14.1. If, at the User’s request, the MultiSport Package has been activated, Avalon may charge a fee for this service. The current package price list is sent to the User by email before activation. Suspension of the package is possible until the 14th day of the month for the following month and requires an email request within the designated period. Lack of payment does not constitute termination of the package.

14.2. Avalon may charge the User fees or commissions for the rental of a vehicle (car, bicycle or scooter).

14.3. Avalon may deduct from the User debts arising from cooperation with ride-hailing or courier apps, including:

Adjustments,
Equipment charges,
Other deductions resulting from reports provided by ride-hailing or courier apps.

§15. Contractual penalties TAXI

15.1.1. Avalon, regardless of the amount of damage incurred, will impose a contractual penalty on the User using apps for passenger transport (i.e., Uber, Bolt, Freenow or any other) in the cases and amounts specified in the vehicle rental agreement.

15.1.2. In the event the User provides transportation services without a valid excerpt from the TAXI license as referred to in Article 5b (1) point 3 of the Road Transport Act, or performs any transport other than domestic taxi transport, or without a license excerpt, the User shall pay a contractual penalty to Avalon in the amount of 100,000.00 PLN for each violation.

15.1.3. If it is found that any of the documents submitted by the User during the registration process or document verification is altered or counterfeit, the User shall pay a contractual penalty to Avalon in the amount of 50,000.00 PLN for each violation.

15.1.4. In the event that a driver fails to have a license excerpt, a medical certificate, or a psychological certificate confirming no contraindications to work as a driver while performing passenger transport, the User shall pay a contractual penalty to Avalon in the amount of 500.00 PLN for each violation.

15.2. The reservation of contractual penalties as mentioned above does not exclude Avalon’s right to pursue compensation from the User, under general terms, in an amount exceeding the stipulated contractual penalty. The contractual penalty shall be paid by the User to Avalon within 7 days from the date of receiving a demand for its payment, to Avalon’s bank account indicated in the demand.

15.3. By accepting these Terms of Cooperation, the User consents to the possibility of offsetting any contractual penalties charged by Avalon, together with the User’s receivables due from Avalon as of the date of offset.

15.4. We are not liable for the actions or omissions of the Passenger or co-passengers and we are not responsible for any loss or damage that you, the User, or your Vehicle may incur as a result of actions or omissions of the Passenger or co-passengers.

15.5. The User bears full responsibility for violation of the Regulations, agreement, or other applicable laws or regulations and is obliged to cease the violations and then remedy them immediately upon receiving a relevant notice from Avalon or any state authority. The User releases Avalon from any liability for any direct or indirect losses or damages, loss of profit, expenses, penalties, or fines that Avalon may incur in connection with the User’s breach of the Regulations, agreement, or legal regulations. If a passenger makes any claims against Avalon in relation to transportation services provided by the User, the User shall fully remedy such damage within 7 days from receipt of a relevant request from Avalon. If the company is entitled to make any claims against the User, the User shall reimburse Avalon for all legal service costs related to damage assessment and the pursuit of claims for such damages.

15.6. The User is solely responsible for complying with all relevant laws and regulations, as well as with the Regulations and agreements, including appropriate insurance for the User’s car and all applicable consumer regulations.

15.7. The taxi driver is required to accept and fulfill all rides exclusively through approved taxi applications or using a taximeter and fiscal cash register, if a taximeter is installed in the vehicle.

15.8. Accepting rides in a marked vehicle (including, in particular, with a taxi lamp) for profit without using approved taxi applications or without using a taximeter (if one is installed) is strictly prohibited. Any rides carried out outside of the aforementioned means are considered a violation of the Regulations and are subject to a penalty of 10,000.00 PLN (ten thousand zlotys). Violation of this point of the Regulations will result in the immediate imposition of a financial penalty and may lead to further consequences, including termination of the contract with the driver and the return of the taxi license excerpts to Avalon.

§16. Consent to the processing of data by PZPA Solution

16.1. “I declare that I have been informed about the possibility of reporting violations related to the performance of my duties, including in particular debt-related issues, to the FLEETCHECK register of PZPA Solutions Sp. z o.o. I acknowledge that I have the right to object to an entry in the register as well as to demand its correction.

16.2. “I consent to the transfer (assignment) of my claims arising from the concluded legal relationship (cooperation/employment agreement) to an entitled entity indicated by PZPA Solutions Sp. z o.o., to the extent consistent with the purpose described in the register of driver/courier offenses and the principles of personal data processing. Furthermore, I consent to the processing of my personal data for the purpose of pursuing claims arising from outstanding payment arrears and for the transfer of information about my indebtedness to institutions involved in the assessment of creditworthiness and payment reliability, including the Credit Information Bureau S.A. (BIK), in accordance with applicable law. I declare that I have been informed about the possibility of assignment as part of settlements, as well as about the rights I am entitled to, including the right to access data, its rectification, and the right to object to processing.”

§17. Contact with the Company

Preferred communication channels

17.1. The main communication channel is the e-mail address [email protected] or contact via the Spirit24 Panel www.spirit24.pl

17.2. We respond to e-mails within a maximum of 48 hours on business days from receiving the query.

17.3. The main phone number is the company switchboard number operated by Avalon Logistics employees throughout Poland: (+48) 514 833 888.

17.4. Questions regarding starting cooperation can also be directed via social media: Facebook, WhatsApp, Telegram.

17.5. For matters regarding the account, settlements, orders, or sensitive personal data, please contact us only from the e-mail address or phone number used by the User during registration on the Spirit24 billing portal.

17.6. Avalon reserves the right to verify the User by e-mail or telephone in order to confirm their identity during any contact attempt.

17.7. The maximum period in which the User can report discrepancies regarding payouts and transfers is one month (30 days) from the date of receiving the transfer. Discrepancies reported after this period will not be clarified and are not subject to complaints.