Privacy Policy for Účtovná Služba

Last updated: January 1, 2025

This Privacy Policy describes how Účtovná Služba ("we", "us", or "our") collects, uses, and discloses your personal information when you visit or use our website at uctovasluzba.live (the "Site") or engage our accounting services. We are committed to protecting your privacy and handling your data in an open and transparent manner. This policy applies to all visitors, users, and clients accessing our Site or using our services. By using our Site or services, you agree to the collection and use of information in accordance with this policy.

1. Information We Collect

We collect several types of information for various purposes to provide and improve our services to you.

Personal Data

While using our Site or services, we may ask you to provide us with certain personally identifiable information that can be used to contact or identify you. Personal data may include, but is not limited to:

Full name
Email address
Phone number
Postal address (including billing and service addresses)
Tax identification number (IČO, DIČ, IČ DPH)
Bank account details
Date of birth (if required for legal identification)
Business registration details (company name, legal form, registered office)
Other information you provide directly, such as in forms, emails, or during consultations

Usage Data

We may also collect information on how the Site is accessed and used. This usage data may include:

Your computer's Internet Protocol (IP) address
Browser type and version
Pages of our Site that you visit
Time and date of your visit
Time spent on those pages
Unique device identifiers
Other diagnostic data
Referring URLs and exit pages

Cookies and Tracking Technologies

We use cookies and similar tracking technologies to track activity on our Site and hold certain information. Cookies are files with small amount of data which may include an anonymous unique identifier. You can instruct your browser to refuse all cookies or to indicate when a cookie is being sent. However, if you do not accept cookies, you may not be able to use some portions of our Site. We use both session cookies (which expire when you close your browser) and persistent cookies (which stay on your device until deleted or expired). Types of cookies we use include:

Necessary cookies: Required for the operation of our Site, enabling basic functions like page navigation and access to secure areas.
Preference cookies: Remember your preferences and settings to improve your experience.
Analytics cookies: Help us understand how visitors interact with our Site by collecting and reporting information anonymously.
Marketing cookies: Used to track visitors across websites for displaying relevant advertisements (if applicable).

2. How We Use Your Information

We use the collected data for various purposes to serve you and comply with legal obligations. Specifically, we use your personal data to:

Provide, operate, and maintain our accounting services, including bookkeeping, tax preparation, payroll processing, financial reporting, and advisory services.
Process and manage your account, including registration, authentication, and service delivery.
Communicate with you, including responding to inquiries, sending service updates, invoices, reminders, and support messages.
Send administrative information, such as changes to our terms, conditions, and policies.
Comply with applicable laws and regulations, including tax laws, accounting standards, and anti-money laundering requirements.
Detect, prevent, and address technical issues, fraud, or illegal activities.
Improve our Site, services, and customer experience through analysis and feedback.
Send promotional communications, such as newsletters, offers, and marketing materials (only with your explicit consent, which you can withdraw at any time).
Perform legal and contractual obligations, including audits, compliance checks, and dispute resolution.
Generate aggregated, anonymized data for statistical purposes, which does not identify you personally.

3. Legal Basis for Processing Personal Data (GDPR)

We process your personal data in compliance with the General Data Protection Regulation (GDPR) and Slovak national legislation (Act No. 18/2018 Coll. on Personal Data Protection and Act No. 431/2002 Coll. on Accounting). The legal bases we rely on include:

Consent: When you have given clear consent for us to process your data for a specific purpose, such as marketing communications. You have the right to withdraw consent at any time.
Contractual necessity: Processing is necessary to perform a contract with you, such as providing accounting services or processing invoices.
Legal obligation: Processing is required to comply with legal obligations, such as tax reporting, archiving documents, or responding to regulatory requests.
Legitimate interests: Processing is necessary for our legitimate interests (or those of a third party), provided your rights do not override those interests. Examples include fraud prevention, network security, and service improvement.

4. Data Sharing and Disclosure

We do not sell your personal data. We may share your information with third parties only in the following circumstances:

Service providers: We engage trusted third-party companies and individuals to facilitate our services, such as IT hosting providers (e.g., cloud servers), payment processors, email delivery services, document management platforms, and tax filing software. These providers have access to your data only to perform tasks on our behalf and are contractually obligated not to disclose or use it for any other purpose.
Legal and regulatory authorities: We may disclose your information when required by law, court order, or governmental regulation (e.g., tax authorities, supervisory bodies, law enforcement). This includes compliance with Slovak accounting laws, tax regulations, and anti-money laundering directives.
Professional advisors: We may share data with auditors, lawyers, accountants, or insurance providers for the purposes of risk management, dispute resolution, or financial audits.
Business transfers: In the event of a merger, acquisition, or sale of assets, your personal data may be transferred as part of that transaction. We will notify you via email and prominent notice on our Site of any change in ownership or use of your data.
With your consent: We may share your information for any other purpose with your explicit consent.

5. Data Retention

We retain your personal data only for as long as necessary to fulfill the purposes for which it was collected, including legal, accounting, or reporting requirements. Specific retention periods include:

Contract data: For the duration of our service agreement plus a period of up to 10 years after termination, as required by Slovak accounting laws (Act No. 431/2002 Coll.) for archiving financial documents.
Tax records: For the period required by tax legislation (typically 10 years from the end of the tax year), in compliance with Act No. 595/2003 Coll. on Income Tax.
Communications and support data: For up to 3 years after your last interaction, unless a longer retention is required for legal reasons.
Usage data: For analytics and security purposes, typically retained for 12 months, after which it is anonymized or deleted.
Cookie data: As set forth in our Cookie Policy, typically ranging from session duration to 24 months for persistent cookies.

When data is no longer needed, we securely destroy or anonymize it. In some circumstances, we may retain data for longer periods if required by law or for legitimate business purposes (e.g., pending litigation).

6. Data Security

We implement appropriate technical and organizational measures to protect your personal data against unauthorized access, alteration, disclosure, or destruction. These measures include:

Encryption of data in transit (using TLS/SSL protocols) and at rest (using AES-256 encryption).
Access controls and authentication mechanisms (e.g., password protection, two-factor authentication) for systems containing personal data.
Regular security audits, vulnerability assessments, and penetration testing.
Data backup and disaster recovery procedures.
Employee training on data protection and confidentiality obligations.
Physical security measures for our premises and servers.

However, please be aware that no method of transmission over the internet or electronic storage is 100% secure. While we strive to protect your data, we cannot guarantee absolute security. You are responsible for maintaining the confidentiality of your account credentials and for any activity under your account.

7. Your Data Protection Rights (GDPR)

Under the GDPR, you have the following rights regarding your personal data. We will respond to any request within one month, unless the request is complex or you have made multiple requests, in which case we may extend this period by up to two additional months. To exercise your rights, please contact us using the details provided in Section 11.

Right to access: You have the right to request a copy of the personal data we hold about you, along with information on how we process it.
Right to rectification: You have the right to request correction of inaccurate or incomplete personal data we hold about you.
Right to erasure (right to be forgotten): You have the right to request deletion of your personal data when it is no longer necessary for the purposes for which it was collected, or if you withdraw consent (and no other legal basis applies).
Right to restrict processing: You have the right to request that we limit the processing of your data in certain circumstances (e.g., contesting accuracy, unlawful processing, or while we verify a legitimate interest).
Right to data portability: You have the right to receive your personal data in a structured, commonly used, and machine-readable format (e.g., CSV), and to transmit that data to another controller without hindrance.
Right to object: You have the right to object to processing based on legitimate interests, including profiling, or for direct marketing purposes. We will cease processing unless we can demonstrate compelling legitimate grounds.
Rights related to automated decision-making: You have the right not to be subject to a decision based solely on automated processing, including profiling, which produces legal effects concerning you.
Right to withdraw consent: If processing is based on consent, you may withdraw it at any time without affecting the lawfulness of processing based on consent before its withdrawal.
Right to lodge a complaint: You have the right to lodge a complaint with the Slovak Data Protection Authority (Úrad na ochranu osobných údajov Slovenskej republiky) at www.dataprotection.gov.sk, if you believe your rights have been violated.

8. International Data Transfers

Your information, including personal data, may be transferred to and maintained on computers located outside of your state, province, country, or other governmental jurisdiction where data protection laws may differ. We primarily store data within the European Economic Area (EEA). If we transfer your data to countries outside the EEA (e.g., to cloud service providers in the United States), we ensure that appropriate safeguards are in place, such as:

Standard contractual clauses (SCCs) approved by the European Commission.
Binding corporate rules (BCRs) for intra-group transfers.
Verification that the recipient country is covered by an adequacy decision from the European Commission.
Other legally recognized transfer mechanisms.

Our third-party service providers (e.g., hosting and accounting software) are contractually bound to adhere to these safeguards. For more information on specific safeguards, please contact us.

9. Cookies and Similar Technologies

We use cookies and tracking technologies to enhance your browsing experience, analyze traffic, and personalize content. When you first visit our Site, a cookie banner will inform you about our use of cookies and ask for your consent (where required). You can manage your cookie preferences at any time through our cookie settings tool. Please note that disabling certain cookies may affect Site functionality. For a detailed list of cookies, including third-party cookies (e.g., Google Analytics, Facebook Pixel), see our Cookie Policy available on our Site.

10. Links to Other Websites

Our Site may contain links to third-party websites that are not operated by us. If you click on a third-party link, you will be directed to that site. We strongly advise you to review the privacy policy of every site you visit. We have no control over, and assume no responsibility for, the content, privacy policies, or practices of any third-party sites or services. This includes links to Slovak tax authority portals, business register websites, or professional associations.

11. Changes to This Privacy Policy

We may update our Privacy Policy from time to time. We will notify you of any changes by posting the new Privacy Policy on this page and updating the "Last updated" date at the top. We may also send you an email notification if the changes are material. You are advised to review this Privacy Policy periodically for any changes. Changes to this Privacy Policy are effective when they are posted on this page.

12. Contact Us

If you have any questions about this Privacy Policy, wish to exercise your data protection rights, or have a complaint, please contact our Data Protection Officer (DPO) or our team:

Email: privacy@uctovasluzba.live
Phone: +421 2 1234 5678
Postal address: Účtovná Služba, Hlavná ulica 25, 811 01 Bratislava, Slovak Republic
Data Protection Officer: dpo@uctovasluzba.live

We will acknowledge receipt of your request within 5 business days and aim to resolve your query promptly. If we cannot resolve your concern, you have the right to contact the Slovak Data Protection Authority at:

Úrad na ochranu osobných údajov SR, Hraničná 12, 820 07 Bratislava 27, Slovak Republic
Website: www.dataprotection.gov.sk
Phone: +421 2 3231 3214

13. Specific Provisions for Slovak Accounting Services

Given that we operate in the Slovak Republic and provide accounting services, we adhere to the following specific legal frameworks:

Accounting Act (Zákon o účtovníctve č. 431/2002 Z.z.): We are required to retain accounting documents and related personal data for at least 10 years from the end of the accounting period.
Income Tax Act (Zákon o dani z príjmov č. 595/2003 Z.z.): Tax records must be kept for 10 years from the end of the tax year in which the tax liability arose.
Personal Data Protection Act (Zákon o ochrane osobných údajov č. 18/2018 Z.z.): We comply with this national law implementing GDPR, including specific rules on processing of national identification numbers (rodné čísla) and data subject rights.
AML/CFT regulations: We are obliged to perform customer due diligence and report suspicious transactions under Act No. 297/2008 Z.z. on the Prevention of Money Laundering and Terrorist Financing.
Professional secrecy: As an accounting service provider, we are bound by professional secrecy obligations under Slovak law. We will not disclose your financial data except as required by law or with your consent.

We take our responsibilities seriously and ensure that all data processing activities are transparent, lawful, and respectful of your rights as a data subject.

14. Children's Privacy

Our services are not directed to individuals under the age of 18. We do not knowingly collect personal data from minors. If you are a parent or guardian and become aware that your child has provided us with personal data without your consent, please contact us. If we become aware that we have collected personal data from a minor without verification of parental consent, we will take steps to remove that information from our servers.

15. Governing Law

This Privacy Policy is governed by and construed in accordance with the laws of the Slovak Republic, without regard to its conflict of law provisions. Any disputes arising out of or related to this policy shall be resolved by the competent courts of the Slovak Republic.

16. Acknowledgment

By using our Site and services, you acknowledge that you have read and understood this Privacy Policy and agree to the collection, use, and disclosure of your personal data as described herein. If you do not agree with any part of this policy, please do not use our Site or services and contact us to discuss your concerns.