Payout and Tax Policy

What this policy covers

This policy forms part of the Subs Zone Creator Agreement you conclude with Michał Jankowski, an entrepreneur trading as Michał Jankowski Miart, ul. Wesoła 11, 82-500 Kwidzyn, Poland, tax ID (NIP) 5811841807 (“we”, “us”). Terms defined in the Terms of Service and the Creator Agreement have the same meaning here.

How your revenue from each payment is calculated — VAT, the store or payment provider fee and the AthSpace fee — is described in the Creator Agreement. Here we describe how we settle and pay out that revenue.

Monthly settlement

We settle each calendar month after it ends. We make the settlement available in the App no later than the 10th day of the following month.

The settlement shows the number and total of subscriber payments, VAT, store and payment provider fees, the AthSpace fee, refunds, chargebacks and adjustments, and the amount to be paid out.

A payment counts towards the month in which we received confirmation from the store or payment provider that it was paid.

If you disagree with a settlement, write to [email protected]. We correct an error in a settlement with an adjustment in the next settlement.

Payouts if you do not run a business

If you do not run a business, you do not issue us an invoice or a bill. We pay out on the basis of the settlement.

We pay out the amount to be paid out shown in the settlement within 14 days of making the settlement available in the App.

Payouts if you run a business

If you run a business, after the settlement is made available you issue us an invoice for the amount to be paid out shown in the settlement and send it to [email protected], unless the App indicates another way. Invoice details: Michał Jankowski Miart, ul. Wesoła 11, 82-500 Kwidzyn, Poland, NIP 5811841807. In the invoice description, state the month the settlement covers.

The amount to be paid out is a net amount. You show VAT on the invoice according to your status and the law — e.g. for a service provided by a business from another European Union country, the reverse charge generally applies and the invoice does not include VAT.

We pay the amount due within 14 days of accepting the invoice. We accept an invoice or return it for correction without undue delay. An invoice that does not match the settlement, e.g. with a different amount, period or details, is returned for correction, and the payout deadline runs from acceptance of the corrected invoice.

Until we receive a correct invoice, the amount from the settlement waits to be paid out.

Payout details

Before your first payout you provide in the App: whether you run a business; your first name, last name, date of birth and address, and for a business also its name; your country of tax residence and tax identification number; your VAT number, if you have one; your bank account (IBAN) and its holder. Identity verification is carried out by Stripe, which may ask for an identity document or additional information.

Payouts are made only to adults. Payouts from a team’s Zone go to the team’s owner.

You are responsible for keeping the data true and up to date. You enter changes, e.g. of address, tax residence or bank account, as well as starting or ending a business, in the App before the next settlement. We prepare a settlement using the data as of the day it is prepared, and a change of bank account may require verification by Stripe again.

How payouts are made and currency

We make payouts through Stripe: the funds go to your connected account with Stripe, and Stripe transfers them to your bank account under the Stripe connected account agreement. The payout date is the day the funds are transferred to your Stripe account.

We prepare a separate settlement for each currency in which we received payments: euros or US dollars. Store payments in other currencies, e.g. Polish złoty, are recorded in US dollars using the conversion in the transaction data. The payout is converted into the currency of your bank account by Stripe or your bank under their own rules.

Apart from the items described in the Creator Agreement and refunds and chargebacks, we do not deduct any fees from your revenue, including for transfers.

Refunds, chargebacks and negative balance

A refund to a subscriber and a chargeback, i.e. the subscriber’s bank reversing a card payment, reduce your revenue in the month in which they occur by the revenue we credited to you from that payment — even if the payment was made in an earlier month.

If refunds and chargebacks in a given month exceed your revenue, the settlement shows a negative amount. We then pay out nothing and deduct the difference from subsequent settlements.

We may ask you to repay an amount that cannot be deducted, e.g. after the agreement ends.

Withholding payouts

A payout waits while required data, including tax data, is missing, Stripe verification has not been completed or — if you run a business — we have not received a correct invoice. We may also withhold payouts if you breach the Terms of Service, the Creator Agreement or the law, if Stripe or a store requires it, or if we have a reasonable suspicion of fraud, e.g. payments with stolen cards or subscribing to your own Zone from other accounts.

We inform you of withholding by email with a statement of reasons and what we need from you. We pay out withheld amounts within 14 days of the reason being removed, except amounts refunded to subscribers. If your claim is seized by a bailiff or another authority, we pay it out in accordance with the seizure.

We pay out nothing from a Zone that is a fundraiser for other people or organisations: subscribers’ payments will be refunded, and you must return to us any funds already paid out.

Taxes

You pay tax on your Zone revenue yourself in your country of tax residence. The amounts in a settlement are not reduced by your income tax.

If the law requires us to withhold tax from your payout or to prepare a tax information return, we will do so and show it in the settlement. We may ask for a certificate of tax residence if it is needed to apply a double taxation treaty.

You provide your country of tax residence and the tax identification number issued in that country — in Poland your PESEL number or, if you run a business, your NIP. You report a change of tax residence in the App before the next settlement.

DAC7 and other reporting obligations

As a platform operator we may be required to report information about creators and their revenue to tax authorities under Council Directive (EU) 2021/514 (DAC7), implemented in Poland by the Act on the exchange of tax information with other countries. We report to the Polish tax administration, which may pass the information on to your country of residence.

We report, among other things, your name or company name, address, date of birth, tax identification number and the country that issued it, VAT number, payout account number, and the amounts paid or credited in each quarter, the number of transactions and the fees charged.

We report once a year, for the previous calendar year, and by the same deadline we give you the information we reported. If, despite reminders, you do not provide the data required by these rules, we will withhold payouts until you provide it.

We also pass information about you and your revenue to other authorities where the law requires it, e.g. at the request of a tax authority. Stripe may ask you for additional information under anti-money laundering rules.

Data retention

We keep payout and tax data, settlements, invoices and proof of acceptance of the agreements for the period stated in the Privacy Policy — 5 years from the end of the financial year they relate to, and longer where platform operator reporting rules require it. We do not delete them before that period ends, including after your account is deleted.

Stripe also processes the data you give it as a separate controller, under its own privacy policy.

Changes and contact

We change this policy as described in the Creator Agreement (section “Changes to the agreement”): we announce a new version at least 15 days in advance, you accept it in the App, and if you do not accept it by the day it takes effect, we terminate the Creator Agreement with 30 days’ notice.

Send questions and complaints about settlements, payouts and taxes to [email protected]. We handle them as described in the section “Complaints” of the Creator Agreement.