Annex No. 1 to the General Terms and Conditions
SERVICE PRICE LIST
BILVAO s. r. o. | effective from 01.08.2026
This English text is a translation provided for convenience. Only the Slovak wording of this price list is legally binding.
This Price List forms an integral part of the General Terms and Conditions for the Provision of Services in B2B Relationships of BILVAO s. r. o. (hereinafter the “Terms and Conditions”). For ease of reference, the Price List is arranged by billing unit.
FIXED FEE SERVICES
Services included in the monthly fixed remuneration within the meaning of Clause 1 of Article III of the Terms and Conditions. The specific scope of the agreed fixed remuneration for the Client is specified in the Quotation in accordance with Article IV of the Terms and Conditions. The rates stated in this section are used in particular for (i) calculating the price of the Fixed Fee Services when entering into the Agreement, (ii) specifying the terms applicable if the scope of cooperation between the Parties changes, and (iii) the quarterly review of the fixed remuneration under Clause 13 of Article VIII of the Terms and Conditions.
| Item | Billing unit | Price (excluding VAT) |
|---|---|---|
| Posting an issued invoice – manually | item | 1,40 € |
| Posting an issued invoice – import | item | 1,10 € |
| Posting an issued invoice – Shoptet | item | 0,40 € |
| Posting an issued invoice – another agreed platform | item | 0,40 € |
| Posting an issued advance invoice | item | 1,40 € |
| Posting a received invoice | item | 1,70 € |
| Posting a received advance invoice | item | 1,70 € |
| Posting a tax document for a payment received | item | 1,70 € |
| Posting a cash voucher | item | 1,70 € |
| Posting a bank transaction | item | 0,85 € |
| Posting a bank transaction – import | item | 0,65 € |
| Preparation of a VAT return under Section 4 of the VAT Act | item | 30,00 € |
| Preparation of a VAT return under Section 7 of the VAT Act | item | 15,00 € |
| Preparation of an OSS (One Stop Shop) VAT return | item | 50€ |
| Preparation of a travel order (per 1 document) | item | 30,00 € |
| Payroll processing (per employee / month) | item | 15,00 € |
FIXED FEE ACTS CHARGED SEPARATELY
Services that form part of the Fixed Fee Services (the Client may expect them to be available as part of the Fixed Fee Services) but are charged separately when they arise, together with the next invoice for the monthly fixed remuneration. They constitute above-limit per-item acts within the meaning of Clause 1.5 of Article III of the Terms and Conditions.
| Item | Billing unit | Price (excluding VAT) |
|---|---|---|
| Employee registration (Social Insurance Agency, health insurance company) | item | 10,00 € |
| Employee deregistration (Social Insurance Agency, health insurance company) | item | 10,00 € |
| Preparation of a foreign national information card upon registration | item | 50,00 € |
| Preparation of a foreign national information card upon deregistration | item | 50,00 € |
| Filing a supplementary VAT return – client error | item | 20,00 € |
| Filing a supplementary VAT Control Statement – client error | item | 20,00 € |
| Payroll correction – client error | item | 7,50 € |
| Monthly report and recalculation of flat-rate travel allowances (1 vehicle) | item | 15,00 € |
ENHANCED ADVISORY PACKAGES
An Enhanced Advisory Package is used where the Client receives services beyond the ordinary scope, in particular the preparation of specific reports and outputs from the Client Portal, and accounting by cost centre and job, including analytical evaluation. The specific number of hours and types of Acts for a given Package may be agreed by the Parties in the Quotation and/or by another form of agreement. The prices stated are minimum prices (‘from’) and form part of the Quotation for each Client.
Enhanced Advisory Packages may also include hourly services.
| Item | Billing unit | Price (excluding VAT) |
|---|---|---|
| Bronze | month | from 80,00 € |
| Silver | month | from 290,00 € |
| Gold | month | from 555,00 € |
| VIP | month | from 805,00 € |
HOURLY SERVICES
Services corresponding to Additional Activities within the meaning of Clause 4 of Article III of the Terms and Conditions and other hourly Services, charged according to the work actually performed and the time spent by the Provider.
| Item | Billing unit | Price (excluding VAT) |
|---|---|---|
| Junior accountant / assistant | hour | 35,00 € |
| Accountant / payroll accountant | hour | 55,00 € |
| Senior accountant / senior payroll accountant | hour | 70,00 € |
| Assistant to a tax adviser / chief accountant | hour | 80,00 € |
| Tax adviser | hour | 120,00 € |
| Preparation of a VAT refund application | hour | 40,00 € |
| GDPR clean-up – identification and removal of unsolicited personal data | hour | 35,00 € |
| Non-standard administration – handling repeated or unfounded requests from the Client | hour | 35,00 € |
| Completion of a statistical return | hour | 40,00€ |
ONE-OFF ACTS
Acts that do not recur regularly and are invoiced once when the relevant Act arises. They correspond to Services within the meaning of Clause 2 of Article III of the Terms and Conditions.
| Item | Billing unit | Price (excluding VAT) |
|---|---|---|
| Onboarding fee | occurrence | 70 % of the agreed monthly fixed remuneration |
| Offboarding fee | occurrence | 100 % of the fixed remuneration invoiced for the preceding billing period |
Voluntary VAT registration For voluntary VAT registration, a fixed price of 200,- € applies to the standard scope of processing. Where more extensive processing of supporting documents is required (particularly for larger entities with a significant number of documents to be submitted to the tax administrator), the Provider may invoice the Client in addition to the one-off price at the hourly rates set out in Section 4 of this Price List. | occurrence | 200,00 € |
| Representation in connection with VAT registration (statutory registration) | occurrence | 200,00 € |
| Transfer pricing documentation – basic (template) | occurrence | 450,00 € |
| Transfer pricing documentation – comprehensive (template) | occurrence | 900,00 € |
| Preparation of a tax optimisation / savings analysis | occurrence | 750,00 € |
| Annual financial statements and corporate income tax return | occurrence | A price equal to the monthly fixed remuneration as a 13th payment, unless the Parties agree otherwise; minimum 150,00 € |
| Personal income tax return – self-employed individual | occurrence | Individually specified in the Quotation; minimum 100,00 € |
Arranging the preparation of
| occurrence | Individually specified in the Quotation or as agreed by the Parties |
| Motor vehicle tax return (per vehicle) | item | 10,00 € |
| Annual employee tax reconciliation | item | 10,00 € |
| Preparation of an internal policy on flat-rate travel allowances (including the initial calculation) | occurrence | 100,00 € |
For One-off Acts involving advisory services and the preparation of internal documents (in particular transfer pricing documentation, tax optimisation and arranging agreements), the Client bears final responsibility for the content and use of the documentation and shall review, approve and adapt it to its own circumstances before use. The Provider does not provide legal services within the meaning of Act No. 586/2003 Coll. on the Legal Profession or tax advisory services within the meaning of Act No. 78/1992 Coll. on Tax Advisers beyond the authorisations held by its personnel.
PENALTY AND SPECIAL FEES
Fees are charged in accordance with Article VIII of the Terms and Conditions
| Item | Billing unit | Price (excluding VAT) |
|---|---|---|
| 1st reminder – system notification (3 days after the due date) | occurrence | no charge |
| 2nd reminder and notice of restriction of Services (7 days after the due date) | occurrence | no charge |
| 3rd reminder and restriction of Services, except for statutory filings (15 days after the due date) | occurrence | 5,00 € |
| 4th reminder, constituting a pre-action demand, and suspension of Services (30 days after the due date); the Provider may withdraw from the Agreement | occurrence | 10,00 € |
| Express Processing following late delivery of documents | % of fixed remuneration | 15 % / 30 % / 45 % of the monthly fixed remuneration, depending on the volume of supporting documents delivered late (Clause 10 of Article VIII of the Terms and Conditions) |
| Fee for late delivery of information and documents | % of fixed remuneration | 10 % of the monthly fixed remuneration (Clause 9 of Article VIII of the Terms and Conditions) |
| Remote desktop access – 1 x RDP iPodnik | month | 45,00 € |
| POHODA licence – 1 user | month | 40,00 € |
If the Client is in default with payment of 2 or more invoices and the Provider exercises its rights by restricting the provision of Services and pursuing outstanding claims, any Act that does not constitute compliance with statutory obligations (VAT return, payroll processed on time, etc.) will be charged at the senior accountant’s hourly rate under Section 4 of this Price List, according to the work actually performed and the Provider’s time, for every minute worked.
DISCLAIMERS AND GENERAL PROVISIONS OF THE PRICE LIST
All prices in this Price List are stated excluding VAT unless expressly stated otherwise. The Provider is registered for VAT and charges VAT on its invoices.
This Price List is Annex No. 1 to the Terms and Conditions. The mechanism for updating the Price List, the notice period and the Client’s right to withdraw from the Agreement if it does not agree are governed by Clause 16 of Article VIII of the Terms and Conditions.
At the Provider’s discretion, the prices stated in the Price List may be automatically indexed each year on 1 January in accordance with Clause 12 of Article VIII of the Terms and Conditions (by the average rate of inflation or the increase in the minimum wage in the economy of the Slovak Republic, whichever is higher).
If the average volume of documents processed increases by more than 25 % month on month, the Provider may retrospectively invoice the difference for the relevant month in accordance with the items in this Price List. During the quarterly review, the monthly fixed remuneration may be adjusted upwards or downwards by the percentage corresponding to the change in the average volume of documents processed.
When providing Additional Activities in the fields of advisory services, preparation of internal documents and arranging HR administration under Clause 4 of Article III of the Terms and Conditions, the Client bears final responsibility for the content, approval, adaptation and use of the documentation delivered. The Client shall review the documentation before use and assess its compliance with the applicable legislation and its own circumstances and requirements.
The Provider does not provide legal services within the meaning of Act No. 586/2003 Coll. on the Legal Profession or tax advisory services within the meaning of Act No. 78/1992 Coll. on Tax Advisers beyond the authorisations held by its personnel. The Provider provides Additional Activities within the scope of its authorisations, in particular under its authorisations to carry on unregulated trades.
The Provider shall not be liable for loss suffered by the Client as a result of:
a) use of documentation or another output of an Additional Activity contrary to its purpose, without carrying out the checks or modifications required for the Client’s specific needs,
b) an act or omission of the Client, its employees or third parties,
c) advice, documentation or another output whose provision falls exclusively within the remit of a lawyer under Act No. 586/2003 Coll. on the Legal Profession or a tax adviser under Act No. 78/1992 Coll. on Tax Advisers and the Slovak Chamber of Tax Advisers, and which the Client requested from the Provider despite the declaration in Clause 2 of this Article of the Terms and Conditions.