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Data processing agreement

Data processing agreement

When you generate or check invoices with Invoir, the invoices contain personal data of your customers, and we process it for you. This agreement sets out how, as Article 28 GDPR requires, and adds the EU Standard Contractual Clauses for the transfer to us in Serbia.

Version of 20 October 2026.

1. Parties and how this agreement is made

This data processing agreement (“DPA”) is between the business that holds an Invoir account (“you”, the controller and data exporter) and Miloš Moravac PR MoravacNET, Vojvode Stepe 275, 11010 Belgrade, Serbia (“we”, the processor and data importer). It is part of the terms of service. You accept it together with the terms when you create an account and again when you start a paid plan. No signature is needed: we don’t sign individual copies, and you can save or print this page, which the date above identifies.

Words defined in the GDPR (Regulation (EU) 2016/679), such as personal data, processing, controller, processor, data subject and personal data breach, have the same meaning here. “Customer Personal Data” is the personal data we process on your behalf as described in section 3. “SCCs” are the standard contractual clauses in section 13.

2. What this agreement covers

It covers the personal data in the invoices you generate with POST /api/v1/invoices, in the files you send to /validate and /extract with your API key, and in the branding and invoice templates you store with us. For this data you are the controller and we act only on your behalf.

It does not cover the data we hold about you as our customer (your email address, hashes of your API keys, usage counters, plan and payments, signup source). For that data we are the controller, as described in the privacy policy.

3. Subject matter, duration, nature and purpose

Subject matter: generating, validating, storing and delivering e-invoices for you through the Invoir API, validator and dashboard.
Nature of the processing: receiving the invoice data and files you send; converting invoice data into EN 16931 XML (Factur-X, ZUGFeRD, XRechnung, Peppol BIS) and PDF/A-3 documents; checking documents and files against the official rule sets; extracting the XML embedded in PDF files; storing generated documents and returning them on request; deleting them.
Purpose: only to provide the service to you as described in the terms and the API documentation.
Duration: as long as you use the service, and after that until the data has been deleted as described in section 10.

Categories of data subjects

Your customers and other recipients of your invoices (buyers), and their contact persons.
Other people named on your invoices, such as payees, delivery recipients and contact persons of your suppliers.
You, your staff or representatives where they appear on the invoices (for example the seller contact, or a sole trader whose business name is a personal name).

Types of personal data

Names, postal and delivery addresses, email addresses and phone numbers.
VAT identification numbers, tax numbers, company registration numbers and electronic addresses (for example Peppol IDs).
Bank details: IBAN, BIC, account holder, payment references.
Invoice contents: invoice numbers, dates, line items, quantities, prices, totals, notes, order and contract references.
Anything else you put into the invoice data, the metadata of a document, your branding or your templates.

The service is not meant for special categories of personal data (Article 9 GDPR) or data about criminal convictions and offences (Article 10 GDPR). Don’t include them in invoices you send us.

4. Your instructions

We process Customer Personal Data only on your documented instructions, including with regard to transfers to a third country, unless EU or Member State law or the law of Serbia requires otherwise; in that case we tell you before processing, unless that law prohibits it. Your instructions are these terms and this DPA, and what you do in the service: the API calls you make and the settings you choose in the dashboard. You can give further instructions in writing to [email protected]; where they would need a change to the service, we may decline them, and you may then end the contract as in section 7.

We tell you without delay if we think an instruction infringes the GDPR or other data protection law.

5. Our obligations

Confidentiality. Only people who need access to run the service get it, and they are bound to confidentiality. Today that is one person, Miloš Moravac. Anyone given access later commits to confidentiality in writing first.
Security. We take the technical and organisational measures in Annex II (Article 32 GDPR), check them regularly, at least once a year and after any incident, and may improve them, but never lower the level of protection.
Data subject requests. If a data subject contacts us about Customer Personal Data, we forward the request to you and do not answer it ourselves unless you authorise us. You can retrieve every stored document through the API and the dashboard, and delete any of them at once before its retention period ends, with DELETE /api/v1/invoices/{id} or the Delete button in the dashboard (how).
Your other obligations. We help you, taking into account the nature of the processing and the information we have, with the security of processing, notifying personal data breaches, data protection impact assessments and prior consultation of a supervisory authority (Articles 32 to 36 GDPR), mainly by providing the information in this DPA and answering your reasonable questions.
Records. We keep a record of the processing we carry out on your behalf (Article 30(2) GDPR).

6. Personal data breaches

If we become aware of a personal data breach affecting Customer Personal Data, we notify you without undue delay and in any case within 48 hours, by email to the address of your account. The notice describes, as far as we know at that point, the nature of the breach, the categories and approximate number of data subjects and records concerned, the likely consequences, the measures taken or proposed and a contact point. We send what we don’t yet know as soon as we know it, take reasonable steps to contain the breach and limit its effects, and document it.

7. Sub-processors

You give us general authorisation to use the sub-processors listed in Annex III. We bind each of them by a written contract to data protection obligations that offer at least the protection in this DPA, and we remain responsible to you for their performance.

We tell you of any intended addition or replacement of a sub-processor at least 30 days in advance, by email to the address of your account, and update the list on this page. You can object within that period by email, giving your reasons. If we can’t address the objection, you can end the contract before the change takes effect by deleting your account, and we refund what you paid for the rest of the current billing period.

8. Transfers outside the EU

The servers that store and process Customer Personal Data are in Germany (Annex III). We are established in Serbia and run the service from there, and the European Commission has not adopted an adequacy decision for Serbia. To the extent your use of the service involves a transfer of personal data subject to the GDPR from you to us, the SCCs in section 13 (Module Two, controller to processor) apply between you as data exporter and us as data importer, with the Annexes completed as below.

Information for your assessment under Clause 14 of the SCCs: Serbia’s Law on Personal Data Protection (2018) follows the GDPR and is supervised by an independent Commissioner; Customer Personal Data is stored only in Germany, and we reach it from Serbia only over encrypted connections (SSH and HTTPS); at the date of this version we have received no request from any public authority for Customer Personal Data. We handle any such request as Clause 15 of the SCCs requires.

Our sub-processors outside the EU and the EEA are covered by the safeguards named in Annex III.

9. Retention

Files you validate (/validate, /extract, the validator page): processed in memory and discarded when the response is sent. They are never written to disk, kept in backups or logged.
Generated documents (PDF and XML, and the data you sent in them): kept 90 days so you can download them again, then deleted automatically. Documents made with a test key: 24 hours.
Document records (invoice number, totals, validation report and your metadata, without the PDF and XML files): kept with the document. They are also in our nightly database backups, which are kept for 14 days.
Branding and templates: kept until you change them or delete your account.

10. Deletion at the end

You can download your documents through the API or the dashboard at any time while they are stored. When you delete your account (in the dashboard, or by asking us), we delete the document records, branding and templates at once and the document files within 24 hours; the remaining copies in database backups are gone within 14 days. Deleting your account is your choice between return and deletion under the SCCs: download first what you want to keep. We confirm the deletion by email on request. We keep nothing longer unless a law we are subject to requires it, and then only for that purpose.

11. Information and audits

We make available all information necessary to demonstrate compliance with Article 28 GDPR and this DPA: this page, Annex II, the certifications of our sub-processors, and written answers to your reasonable questions (a questionnaire at most once a year, unless there has been a breach). Where that is not enough, or a supervisory authority requires it, you or an independent auditor bound to confidentiality may audit the processing, on at least 30 days’ notice, during business hours, at your own cost and not more than once a year unless there has been a breach. Audits of a sub-processor’s data centres follow that sub-processor’s audit rules; we pass on its reports. Nothing in this section limits your rights under Clause 8.9 of the SCCs.

12. Precedence, liability, law and changes

Precedence. If the SCCs conflict with this DPA or the terms, the SCCs prevail. If this DPA conflicts with the terms on data protection, this DPA prevails.
Liability. Our liability to you under this DPA follows section 8 of the terms. This does not limit liability towards data subjects under the SCCs, or liability that cannot be limited by law.
Law and courts. This DPA is governed by the law of Germany and disputes about it go to the courts of Germany, as for the SCCs (Clauses 17 and 18), so that it is a contract under Member State law as Article 28(3) GDPR requires. The rest of the terms stays under the law of Serbia.
Changes. We may update this DPA for changes in the law, the service or the sub-processors (with the notice in section 7). We never lower the protection it gives, and we announce material changes by email at least 30 days ahead. The SCCs change only if the European Commission replaces them.

13. Standard Contractual Clauses

The following is the text of the standard contractual clauses in the Annex to Commission Implementing Decision (EU) 2021/914 of 4 June 2021, Module Two (transfer controller to processor), with the text of the other modules and of the options not chosen left out. Choices made: Clause 7 (docking clause) included; Clause 9(a) Option 2 (general written authorisation) with 30 days’ notice; the optional complaint to an independent dispute resolution body in Clause 11(a) not chosen; Clause 17 Option 1, the law of Germany; Clause 18(b), the courts of Germany. The Appendix follows the Clauses.

SECTION I

Clause 1 · Purpose and scope

(a) The purpose of these standard contractual clauses is to ensure compliance with the requirements of Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data (General Data Protection Regulation)⁽¹⁾ for the transfer of personal data to a third country.

(b) The Parties:

(i) the natural or legal person(s), public authority/ies, agency/ies or other body/ies (hereinafter ‘entity/ies’) transferring the personal data, as listed in Annex I.A (hereinafter each ‘data exporter’), and

(ii) the entity/ies in a third country receiving the personal data from the data exporter, directly or indirectly via another entity also Party to these Clauses, as listed in Annex I.A (hereinafter each ‘data importer’)

have agreed to these standard contractual clauses (hereinafter: ‘Clauses’).

(d) The Appendix to these Clauses containing the Annexes referred to therein forms an integral part of these Clauses.

Clause 2 · Effect and invariability of the Clauses

(a) These Clauses set out appropriate safeguards, including enforceable data subject rights and effective legal remedies, pursuant to Article 46(1) and Article 46(2)(c) of Regulation (EU) 2016/679 and, with respect to data transfers from controllers to processors and/or processors to processors, standard contractual clauses pursuant to Article 28(7) of Regulation (EU) 2016/679, provided they are not modified, except to select the appropriate Module(s) or to add or update information in the Appendix. This does not prevent the Parties from including the standard contractual clauses laid down in these Clauses in a wider contract and/or to add other clauses or additional safeguards, provided that they do not contradict, directly or indirectly, these Clauses or prejudice the fundamental rights or freedoms of data subjects.

(b) These Clauses are without prejudice to obligations to which the data exporter is subject by virtue of Regulation (EU) 2016/679.

Clause 3 · Third-party beneficiaries

(a) Data subjects may invoke and enforce these Clauses, as third-party beneficiaries, against the data exporter and/or data importer, with the following exceptions:

(i) Clause 1, Clause 2, Clause 3, Clause 6, Clause 7;

(ii) Clause 8 – Module One: Clause 8.5 (e) and Clause 8.9(b); Module Two: Clause 8.1(b), 8.9(a), (c), (d) and (e); Module Three: Clause 8.1(a), (c) and (d) and Clause 8.9(a), (c), (d), (e), (f) and (g); Module Four: Clause 8.1 (b) and Clause 8.3(b);

(iii) Clause 9 – Module Two: Clause 9(a), (c), (d) and (e); Module Three: Clause 9(a), (c), (d) and (e);

(iv) Clause 12 – Module One: Clause 12(a) and (d); Modules Two and Three: Clause 12(a), (d) and (f);

(v) Clause 13;

(vi) Clause 15.1(c), (d) and (e);

(vii) Clause 16(e);

(viii) Clause 18 – Modules One, Two and Three: Clause 18(a) and (b); Module Four: Clause 18.

(b) Paragraph (a) is without prejudice to rights of data subjects under Regulation (EU) 2016/679.

Clause 4 · Interpretation

(a) Where these Clauses use terms that are defined in Regulation (EU) 2016/679, those terms shall have the same meaning as in that Regulation.

(b) These Clauses shall be read and interpreted in the light of the provisions of Regulation (EU) 2016/679.

(c) These Clauses shall not be interpreted in a way that conflicts with rights and obligations provided for in Regulation (EU) 2016/679.

Clause 5 · Hierarchy

In the event of a contradiction between these Clauses and the provisions of related agreements between the Parties, existing at the time these Clauses are agreed or entered into thereafter, these Clauses shall prevail.

Clause 6 · Description of the transfer(s)

The details of the transfer(s), and in particular the categories of personal data that are transferred and the purpose(s) for which they are transferred, are specified in Annex I.B.

Clause 7 · Docking clause

(a) An entity that is not a Party to these Clauses may, with the agreement of the Parties, accede to these Clauses at any time, either as a data exporter or as a data importer, by completing the Appendix and signing Annex I.A.

(b) Once it has completed the Appendix and signed Annex I.A, the acceding entity shall become a Party to these Clauses and have the rights and obligations of a data exporter or data importer in accordance with its designation in Annex I.A.

(c) The acceding entity shall have no rights or obligations arising under these Clauses from the period prior to becoming a Party.

SECTION II – OBLIGATIONS OF THE PARTIES

Clause 8 · Data protection safeguards

The data exporter warrants that it has used reasonable efforts to determine that the data importer is able, through the implementation of appropriate technical and organisational measures, to satisfy its obligations under these Clauses.

8.1 Instructions

(a) The data importer shall process the personal data only on documented instructions from the data exporter. The data exporter may give such instructions throughout the duration of the contract.

(b) The data importer shall immediately inform the data exporter if it is unable to follow those instructions.

8.2 Purpose limitation

The data importer shall process the personal data only for the specific purpose(s) of the transfer, as set out in Annex I.B, unless on further instructions from the data exporter.

8.3 Transparency

On request, the data exporter shall make a copy of these Clauses, including the Appendix as completed by the Parties, available to the data subject free of charge. To the extent necessary to protect business secrets or other confidential information, including the measures described in Annex II and personal data, the data exporter may redact part of the text of the Appendix to these Clauses prior to sharing a copy, but shall provide a meaningful summary where the data subject would otherwise not be able to understand the its content or exercise his/her rights. On request, the Parties shall provide the data subject with the reasons for the redactions, to the extent possible without revealing the redacted information. This Clause is without prejudice to the obligations of the data exporter under Articles 13 and 14 of Regulation (EU) 2016/679.

8.4 Accuracy

If the data importer becomes aware that the personal data it has received is inaccurate, or has become outdated, it shall inform the data exporter without undue delay. In this case, the data importer shall cooperate with the data exporter to erase or rectify the data.

8.5 Duration of processing and erasure or return of data

Processing by the data importer shall only take place for the duration specified in Annex I.B. After the end of the provision of the processing services, the data importer shall, at the choice of the data exporter, delete all personal data processed on behalf of the data exporter and certify to the data exporter that it has done so, or return to the data exporter all personal data processed on its behalf and delete existing copies. Until the data is deleted or returned, the data importer shall continue to ensure compliance with these Clauses. In case of local laws applicable to the data importer that prohibit return or deletion of the personal data, the data importer warrants that it will continue to ensure compliance with these Clauses and will only process it to the extent and for as long as required under that local law. This is without prejudice to Clause 14, in particular the requirement for the data importer under Clause 14(e) to notify the data exporter throughout the duration of the contract if it has reason to believe that it is or has become subject to laws or practices not in line with the requirements under Clause 14(a).

8.6 Security of processing

(a) The data importer and, during transmission, also the data exporter shall implement appropriate technical and organisational measures to ensure the security of the data, including protection against a breach of security leading to accidental or unlawful destruction, loss, alteration, unauthorised disclosure or access to that data (hereinafter ‘personal data breach’). In assessing the appropriate level of security, the Parties shall take due account of the state of the art, the costs of implementation, the nature, scope, context and purpose(s) of processing and the risks involved in the processing for the data subjects. The Parties shall in particular consider having recourse to encryption or pseudonymisation, including during transmission, where the purpose of processing can be fulfilled in that manner. In case of pseudonymisation, the additional information for attributing the personal data to a specific data subject shall, where possible, remain under the exclusive control of the data exporter. In complying with its obligations under this paragraph, the data importer shall at least implement the technical and organisational measures specified in Annex II. The data importer shall carry out regular checks to ensure that these measures continue to provide an appropriate level of security.

(b) The data importer shall grant access to the personal data to members of its personnel only to the extent strictly necessary for the implementation, management and monitoring of the contract. It shall ensure that persons authorised to process the personal data have committed themselves to confidentiality or are under an appropriate statutory obligation of confidentiality.

(c) In the event of a personal data breach concerning personal data processed by the data importer under these Clauses, the data importer shall take appropriate measures to address the breach, including measures to mitigate its adverse effects. The data importer shall also notify the data exporter without undue delay after having become aware of the breach. Such notification shall contain the details of a contact point where more information can be obtained, a description of the nature of the breach (including, where possible, categories and approximate number of data subjects and personal data records concerned), its likely consequences and the measures taken or proposed to address the breach including, where appropriate, measures to mitigate its possible adverse effects. Where, and in so far as, it is not possible to provide all information at the same time, the initial notification shall contain the information then available and further information shall, as it becomes available, subsequently be provided without undue delay.

(d) The data importer shall cooperate with and assist the data exporter to enable the data exporter to comply with its obligations under Regulation (EU) 2016/679, in particular to notify the competent supervisory authority and the affected data subjects, taking into account the nature of processing and the information available to the data importer.

8.7 Sensitive data

Where the transfer involves personal data revealing racial or ethnic origin, political opinions, religious or philosophical beliefs, or trade union membership, genetic data, or biometric data for the purpose of uniquely identifying a natural person, data concerning health or a person’s sex life or sexual orientation, or data relating to criminal convictions and offences (hereinafter ‘sensitive data’), the data importer shall apply the specific restrictions and/or additional safeguards described in Annex I.B.

8.8 Onward transfers

The data importer shall only disclose the personal data to a third party on documented instructions from the data exporter. In addition, the data may only be disclosed to a third party located outside the European Union⁽⁴⁾ (in the same country as the data importer or in another third country, hereinafter ‘onward transfer’) if the third party is or agrees to be bound by these Clauses, under the appropriate Module, or if:

(i) the onward transfer is to a country benefitting from an adequacy decision pursuant to Article 45 of Regulation (EU) 2016/679 that covers the onward transfer;

(ii) the third party otherwise ensures appropriate safeguards pursuant to Articles 46 or 47 Regulation of (EU) 2016/679 with respect to the processing in question;

(iii) the onward transfer is necessary for the establishment, exercise or defence of legal claims in the context of specific administrative, regulatory or judicial proceedings; or

(iv) the onward transfer is necessary in order to protect the vital interests of the data subject or of another natural person.

Any onward transfer is subject to compliance by the data importer with all the other safeguards under these Clauses, in particular purpose limitation.

8.9 Documentation and compliance

(a) The data importer shall promptly and adequately deal with enquiries from the data exporter that relate to the processing under these Clauses.

(b) The Parties shall be able to demonstrate compliance with these Clauses. In particular, the data importer shall keep appropriate documentation on the processing activities carried out on behalf of the data exporter.

(c) The data importer shall make available to the data exporter all information necessary to demonstrate compliance with the obligations set out in these Clauses and at the data exporter’s request, allow for and contribute to audits of the processing activities covered by these Clauses, at reasonable intervals or if there are indications of non-compliance. In deciding on a review or audit, the data exporter may take into account relevant certifications held by the data importer.

(d) The data exporter may choose to conduct the audit by itself or mandate an independent auditor. Audits may include inspections at the premises or physical facilities of the data importer and shall, where appropriate, be carried out with reasonable notice.

(e) The Parties shall make the information referred to in paragraphs (b) and (c), including the results of any audits, available to the competent supervisory authority on request.

Clause 9 · Use of sub-processors

(a) The data importer has the data exporter’s general authorisation for the engagement of sub-processor(s) from an agreed list. The data importer shall specifically inform the data exporter in writing of any intended changes to that list through the addition or replacement of sub-processors at least 30 days in advance, thereby giving the data exporter sufficient time to be able to object to such changes prior to the engagement of the sub-processor(s). The data importer shall provide the data exporter with the information necessary to enable the data exporter to exercise its right to object.

(b) Where the data importer engages a sub-processor to carry out specific processing activities (on behalf of the data exporter), it shall do so by way of a written contract that provides for, in substance, the same data protection obligations as those binding the data importer under these Clauses, including in terms of third-party beneficiary rights for data subjects.⁽⁸⁾ The Parties agree that, by complying with this Clause, the data importer fulfils its obligations under Clause 8.8. The data importer shall ensure that the sub-processor complies with the obligations to which the data importer is subject pursuant to these Clauses.

(c) The data importer shall provide, at the data exporter’s request, a copy of such a sub-processor agreement and any subsequent amendments to the data exporter. To the extent necessary to protect business secrets or other confidential information, including personal data, the data importer may redact the text of the agreement prior to sharing a copy.

(d) The data importer shall remain fully responsible to the data exporter for the performance of the sub-processor’s obligations under its contract with the data importer. The data importer shall notify the data exporter of any failure by the sub-processor to fulfil its obligations under that contract.

(e) The data importer shall agree a third-party beneficiary clause with the sub-processor whereby – in the event the data importer has factually disappeared, ceased to exist in law or has become insolvent – the data exporter shall have the right to terminate the sub-processor contract and to instruct the sub-processor to erase or return the personal data.

Clause 10 · Data subject rights

(a) The data importer shall promptly notify the data exporter of any request it has received from a data subject. It shall not respond to that request itself unless it has been authorised to do so by the data exporter.

(b) The data importer shall assist the data exporter in fulfilling its obligations to respond to data subjects’ requests for the exercise of their rights under Regulation (EU) 2016/679. In this regard, the Parties shall set out in Annex II the appropriate technical and organisational measures, taking into account the nature of the processing, by which the assistance shall be provided, as well as the scope and the extent of the assistance required.

(c) In fulfilling its obligations under paragraphs (a) and (b), the data importer shall comply with the instructions from the data exporter.

Clause 11 · Redress

(a) The data importer shall inform data subjects in a transparent and easily accessible format, through individual notice or on its website, of a contact point authorised to handle complaints. It shall deal promptly with any complaints it receives from a data subject.

(b) In case of a dispute between a data subject and one of the Parties as regards compliance with these Clauses, that Party shall use its best efforts to resolve the issue amicably in a timely fashion. The Parties shall keep each other informed about such disputes and, where appropriate, cooperate in resolving them.

(c) Where the data subject invokes a third-party beneficiary right pursuant to Clause 3, the data importer shall accept the decision of the data subject to:

(i) lodge a complaint with the supervisory authority in the Member State of his/her habitual residence or place of work, or the competent supervisory authority pursuant to Clause 13;

(ii) refer the dispute to the competent courts within the meaning of Clause 18.

(d) The Parties accept that the data subject may be represented by a not-for-profit body, organisation or association under the conditions set out in Article 80(1) of Regulation (EU) 2016/679.

(e) The data importer shall abide by a decision that is binding under the applicable EU or Member State law.

(f) The data importer agrees that the choice made by the data subject will not prejudice his/her substantive and procedural rights to seek remedies in accordance with applicable laws.

Clause 12 · Liability

(a) Each Party shall be liable to the other Party/ies for any damages it causes the other Party/ies by any breach of these Clauses.

(b) The data importer shall be liable to the data subject, and the data subject shall be entitled to receive compensation, for any material or non-material damages the data importer or its sub-processor causes the data subject by breaching the third-party beneficiary rights under these Clauses.

(c) Notwithstanding paragraph (b), the data exporter shall be liable to the data subject, and the data subject shall be entitled to receive compensation, for any material or non-material damages the data exporter or the data importer (or its sub-processor) causes the data subject by breaching the third-party beneficiary rights under these Clauses. This is without prejudice to the liability of the data exporter and, where the data exporter is a processor acting on behalf of a controller, to the liability of the controller under Regulation (EU) 2016/679 or Regulation (EU) 2018/1725, as applicable.

(d) The Parties agree that if the data exporter is held liable under paragraph (c) for damages caused by the data importer (or its sub-processor), it shall be entitled to claim back from the data importer that part of the compensation corresponding to the data importer’s responsibility for the damage.

(e) Where more than one Party is responsible for any damage caused to the data subject as a result of a breach of these Clauses, all responsible Parties shall be jointly and severally liable and the data subject is entitled to bring an action in court against any of these Parties.

(f) The Parties agree that if one Party is held liable under paragraph (e), it shall be entitled to claim back from the other Party/ies that part of the compensation corresponding to its/their responsibility for the damage.

(g) The data importer may not invoke the conduct of a sub-processor to avoid its own liability.

Clause 13 · Supervision

(a) [Where the data exporter is established in an EU Member State:] The supervisory authority with responsibility for ensuring compliance by the data exporter with Regulation (EU) 2016/679 as regards the data transfer, as indicated in Annex I.C, shall act as competent supervisory authority.

[Where the data exporter is not established in an EU Member State, but falls within the territorial scope of application of Regulation (EU) 2016/679 in accordance with its Article 3(2) and has appointed a representative pursuant to Article 27(1) of Regulation (EU) 2016/679:] The supervisory authority of the Member State in which the representative within the meaning of Article 27(1) of Regulation (EU) 2016/679 is established, as indicated in Annex I.C, shall act as competent supervisory authority.

[Where the data exporter is not established in an EU Member State, but falls within the territorial scope of application of Regulation (EU) 2016/679 in accordance with its Article 3(2) without however having to appoint a representative pursuant to Article 27(2) of Regulation (EU) 2016/679:] The supervisory authority of one of the Member States in which the data subjects whose personal data is transferred under these Clauses in relation to the offering of goods or services to them, or whose behaviour is monitored, are located, as indicated in Annex I.C, shall act as competent supervisory authority.

(b) The data importer agrees to submit itself to the jurisdiction of and cooperate with the competent supervisory authority in any procedures aimed at ensuring compliance with these Clauses. In particular, the data importer agrees to respond to enquiries, submit to audits and comply with the measures adopted by the supervisory authority, including remedial and compensatory measures. It shall provide the supervisory authority with written confirmation that the necessary actions have been taken.

SECTION III – LOCAL LAWS AND OBLIGATIONS IN CASE OF ACCESS BY PUBLIC AUTHORITIES

Clause 14 · Local laws and practices affecting compliance with the Clauses

(a) The Parties warrant that they have no reason to believe that the laws and practices in the third country of destination applicable to the processing of the personal data by the data importer, including any requirements to disclose personal data or measures authorising access by public authorities, prevent the data importer from fulfilling its obligations under these Clauses. This is based on the understanding that laws and practices that respect the essence of the fundamental rights and freedoms and do not exceed what is necessary and proportionate in a democratic society to safeguard one of the objectives listed in Article 23(1) of Regulation (EU) 2016/679, are not in contradiction with these Clauses.

(b) The Parties declare that in providing the warranty in paragraph (a), they have taken due account in particular of the following elements:

(i) the specific circumstances of the transfer, including the length of the processing chain, the number of actors involved and the transmission channels used; intended onward transfers; the type of recipient; the purpose of processing; the categories and format of the transferred personal data; the economic sector in which the transfer occurs; the storage location of the data transferred;

(ii) the laws and practices of the third country of destination– including those requiring the disclosure of data to public authorities or authorising access by such authorities – relevant in light of the specific circumstances of the transfer, and the applicable limitations and safeguards⁽¹²⁾;

(iii) any relevant contractual, technical or organisational safeguards put in place to supplement the safeguards under these Clauses, including measures applied during transmission and to the processing of the personal data in the country of destination.

(c) The data importer warrants that, in carrying out the assessment under paragraph (b), it has made its best efforts to provide the data exporter with relevant information and agrees that it will continue to cooperate with the data exporter in ensuring compliance with these Clauses.

(d) The Parties agree to document the assessment under paragraph (b) and make it available to the competent supervisory authority on request.

(e) The data importer agrees to notify the data exporter promptly if, after having agreed to these Clauses and for the duration of the contract, it has reason to believe that it is or has become subject to laws or practices not in line with the requirements under paragraph (a), including following a change in the laws of the third country or a measure (such as a disclosure request) indicating an application of such laws in practice that is not in line with the requirements in paragraph (a).

(f) Following a notification pursuant to paragraph (e), or if the data exporter otherwise has reason to believe that the data importer can no longer fulfil its obligations under these Clauses, the data exporter shall promptly identify appropriate measures (e.g. technical or organisational measures to ensure security and confidentiality) to be adopted by the data exporter and/or data importer to address the situation. The data exporter shall suspend the data transfer if it considers that no appropriate safeguards for such transfer can be ensured, or if instructed by the competent supervisory authority to do so. In this case, the data exporter shall be entitled to terminate the contract, insofar as it concerns the processing of personal data under these Clauses. If the contract involves more than two Parties, the data exporter may exercise this right to termination only with respect to the relevant Party, unless the Parties have agreed otherwise. Where the contract is terminated pursuant to this Clause, Clause 16(d) and (e) shall apply.

Clause 15 · Obligations of the data importer in case of access by public authorities

15.1 Notification

(a) The data importer agrees to notify the data exporter and, where possible, the data subject promptly (if necessary with the help of the data exporter) if it:

(i) receives a legally binding request from a public authority, including judicial authorities, under the laws of the country of destination for the disclosure of personal data transferred pursuant to these Clauses; such notification shall include information about the personal data requested, the requesting authority, the legal basis for the request and the response provided; or

(ii) becomes aware of any direct access by public authorities to personal data transferred pursuant to these Clauses in accordance with the laws of the country of destination; such notification shall include all information available to the importer.

(b) If the data importer is prohibited from notifying the data exporter and/or the data subject under the laws of the country of destination, the data importer agrees to use its best efforts to obtain a waiver of the prohibition, with a view to communicating as much information as possible, as soon as possible. The data importer agrees to document its best efforts in order to be able to demonstrate them on request of the data exporter.

(c) Where permissible under the laws of the country of destination, the data importer agrees to provide the data exporter, at regular intervals for the duration of the contract, with as much relevant information as possible on the requests received (in particular, number of requests, type of data requested, requesting authority/ies, whether requests have been challenged and the outcome of such challenges, etc.).

(d) The data importer agrees to preserve the information pursuant to paragraphs (a) to (c) for the duration of the contract and make it available to the competent supervisory authority on request.

(e) Paragraphs (a) to (c) are without prejudice to the obligation of the data importer pursuant to Clause 14(e) and Clause 16 to inform the data exporter promptly where it is unable to comply with these Clauses.

15.2 Review of legality and data minimisation

(a) The data importer agrees to review the legality of the request for disclosure, in particular whether it remains within the powers granted to the requesting public authority, and to challenge the request if, after careful assessment, it concludes that there are reasonable grounds to consider that the request is unlawful under the laws of the country of destination, applicable obligations under international law and principles of international comity. The data importer shall, under the same conditions, pursue possibilities of appeal. When challenging a request, the data importer shall seek interim measures with a view to suspending the effects of the request until the competent judicial authority has decided on its merits. It shall not disclose the personal data requested until required to do so under the applicable procedural rules. These requirements are without prejudice to the obligations of the data importer under Clause 14(e).

(b) The data importer agrees to document its legal assessment and any challenge to the request for disclosure and, to the extent permissible under the laws of the country of destination, make the documentation available to the data exporter. It shall also make it available to the competent supervisory authority on request.

(c) The data importer agrees to provide the minimum amount of information permissible when responding to a request for disclosure, based on a reasonable interpretation of the request.

SECTION IV – FINAL PROVISIONS

Clause 16 · Non-compliance with the Clauses and termination

(a) The data importer shall promptly inform the data exporter if it is unable to comply with these Clauses, for whatever reason.

(b) In the event that the data importer is in breach of these Clauses or unable to comply with these Clauses, the data exporter shall suspend the transfer of personal data to the data importer until compliance is again ensured or the contract is terminated. This is without prejudice to Clause 14(f).

(c) The data exporter shall be entitled to terminate the contract, insofar as it concerns the processing of personal data under these Clauses, where:

(i) the data exporter has suspended the transfer of personal data to the data importer pursuant to paragraph (b) and compliance with these Clauses is not restored within a reasonable time and in any event within one month of suspension;

(ii) the data importer is in substantial or persistent breach of these Clauses; or

(iii) the data importer fails to comply with a binding decision of a competent court or supervisory authority regarding its obligations under these Clauses.

In these cases, it shall inform the competent supervisory authority of such non-compliance. Where the contract involves more than two Parties, the data exporter may exercise this right to termination only with respect to the relevant Party, unless the Parties have agreed otherwise.

(d) Personal data that has been transferred prior to the termination of the contract pursuant to paragraph (c) shall at the choice of the data exporter immediately be returned to the data exporter or deleted in its entirety. The same shall apply to any copies of the data. The data importer shall certify the deletion of the data to the data exporter. Until the data is deleted or returned, the data importer shall continue to ensure compliance with these Clauses. In case of local laws applicable to the data importer that prohibit the return or deletion of the transferred personal data, the data importer warrants that it will continue to ensure compliance with these Clauses and will only process the data to the extent and for as long as required under that local law.

(e) Either Party may revoke its agreement to be bound by these Clauses where (i) the European Commission adopts a decision pursuant to Article 45(3) of Regulation (EU) 2016/679 that covers the transfer of personal data to which these Clauses apply; or (ii) Regulation (EU) 2016/679 becomes part of the legal framework of the country to which the personal data is transferred. This is without prejudice to other obligations applying to the processing in question under Regulation (EU) 2016/679.

Clause 17 · Governing law

These Clauses shall be governed by the law of one of the EU Member States, provided such law allows for third-party beneficiary rights. The Parties agree that this shall be the law of Germany.

Clause 18 · Choice of forum and jurisdiction

(a) Any dispute arising from these Clauses shall be resolved by the courts of an EU Member State.

(b) The Parties agree that those shall be the courts of Germany.

(c) A data subject may also bring legal proceedings against the data exporter and/or data importer before the courts of the Member State in which he/she has his/her habitual residence.

(d) The Parties agree to submit themselves to the jurisdiction of such courts.

(1) Where the data exporter is a processor subject to Regulation (EU) 2016/679 acting on behalf of a Union institution or body as controller, reliance on these Clauses when engaging another processor (sub-processing) not subject to Regulation (EU) 2016/679 also ensures compliance with Article 29(4) of Regulation (EU) 2018/1725 of the European Parliament and of the Council of 23 October 2018 on the protection of natural persons with regard to the processing of personal data by the Union institutions, bodies, offices and agencies and on the free movement of such data, and repealing Regulation (EC) No 45/2001 and Decision No 1247/2002/EC (OJ L 295, 21.11.2018, p. 39), to the extent these Clauses and the data protection obligations as set out in the contract or other legal act between the controller and the processor pursuant to Article 29(3) of Regulation (EU) 2018/1725 are aligned. This will in particular be the case where the controller and processor rely on the standard contractual clauses included in Decision 2021/915.

(4) The Agreement on the European Economic Area (EEA Agreement) provides for the extension of the European Union’s internal market to the three EEA States Iceland, Liechtenstein and Norway. The Union data protection legislation, including Regulation (EU) 2016/679, is covered by the EEA Agreement and has been incorporated into Annex XI thereto. Therefore, any disclosure by the data importer to a third party located in the EEA does not qualify as an onward transfer for the purpose of these Clauses.

(8) This requirement may be satisfied by the sub-processor acceding to these Clauses under the appropriate Module, in accordance with Clause 7.

(12) As regards the impact of such laws and practices on compliance with these Clauses, different elements may be considered as part of an overall assessment. Such elements may include relevant and documented practical experience with prior instances of requests for disclosure from public authorities, or the absence of such requests, covering a sufficiently representative time-frame. This refers in particular to internal records or other documentation, drawn up on a continuous basis in accordance with due diligence and certified at senior management level, provided that this information can be lawfully shared with third parties. Where this practical experience is relied upon to conclude that the data importer will not be prevented from complying with these Clauses, it needs to be supported by other relevant, objective elements, and it is for the Parties to consider carefully whether these elements together carry sufficient weight, in terms of their reliability and representativeness, to support this conclusion. In particular, the Parties have to take into account whether their practical experience is corroborated and not contradicted by publicly available or otherwise accessible, reliable information on the existence or absence of requests within the same sector and/or the application of the law in practice, such as case law and reports by independent oversight bodies.

Annex I

A. List of parties

Data exporter: the customer, that is the business that holds the Invoir account, identified by the email address of the account and, for paid plans, by the business name and address given at checkout.

Address: as given at checkout or by email to us.
Contact person’s name, position and contact details: the holder of the account email address; any data protection officer or EU representative the customer tells us about.
Activities relevant to the data transferred under these Clauses: issuing and checking e-invoices for its business with the Invoir API, validator and dashboard.
Signature and date: accepted electronically when the account is created and when a paid plan is started (the dates are recorded in the account).
Role (controller/processor): controller.

Data importer: Miloš Moravac PR MoravacNET (registered sole trader; full business name Miloš Moravac PR veb portali MoravacNET Beograd), registration number 64846353, tax ID 110402054.

Address: Vojvode Stepe 275, 11010 Belgrade, Serbia.
Contact person’s name, position and contact details: Miloš Moravac, owner, [email protected].
Activities relevant to the data transferred under these Clauses: operating the Invoir service, which generates, validates, stores and delivers e-invoices for its customers.
Signature and date: accepted electronically by publishing these Clauses as part of its terms, with effect from the date the data exporter accepts them.
Role (controller/processor): processor.

B. Description of transfer

Categories of data subjects whose personal data is transferred: as in section 3 of the DPA above: the data exporter’s customers and other invoice recipients and their contact persons; other people named on its invoices; its own staff or representatives named on its invoices.
Categories of personal data transferred: as in section 3: names, addresses, email addresses and phone numbers; VAT, tax and company identifiers and electronic addresses; bank details and payment references; invoice contents; any other data the data exporter puts into invoice data, metadata, branding or templates.
Sensitive data transferred (if applicable) and applied restrictions or safeguards: none. The service is not meant for sensitive data and the data exporter does not send it.
The frequency of the transfer: continuous, whenever the data exporter uses the API, the validator or the dashboard.
Nature of the processing: as in section 3: receipt, conversion into XML and PDF/A-3, validation, XML extraction, storage, retrieval and deletion.
Purpose(s) of the data transfer and further processing: providing the Invoir service to the data exporter.
The period for which the personal data will be retained: as in sections 9 and 10: validated files not retained; generated documents 90 days (test documents 24 hours); database backups 14 days; branding and templates until changed or the account is deleted.
For transfers to (sub-) processors, also specify subject matter, nature and duration of the processing: as listed in Annex III, for the duration of the data exporter’s use of the service and the retention periods above.

C. Competent supervisory authority

In accordance with Clause 13: where the data exporter is established in an EU Member State, the supervisory authority responsible for the data exporter in that Member State; where it is not established in the EU but has appointed a representative under Article 27(1) GDPR, the supervisory authority of the Member State where the representative is established; otherwise the supervisory authority of the Member State where the data subjects whose personal data is transferred are located (if they are in several, the one the data exporter names to us, by default that of Germany).

Annex II: Technical and organisational measures

Measures taken by the data importer, which also cover the assistance described in Clause 10(b) and section 5 of the DPA.

Encryption in transit. All traffic to invoir.dev and validate.invoir.dev uses HTTPS (TLS). Cloudflare connects to our server over TLS with a validated certificate (“Full (strict)” mode). Plain HTTP requests are redirected to HTTPS.
Network. The server accepts HTTP and HTTPS only from Cloudflare’s address ranges (host firewall plus the Hetzner Cloud firewall); everything else is closed except SSH. The application listens only on the server’s local interface behind the Caddy web server.
Server access. SSH with keys only; password login and root login are disabled. One administrator (Miloš Moravac). Operating system security updates are installed automatically every day.
Application isolation. The application runs in a container with a read-only file system, temporary files in memory, a memory limit and no access to the host beyond its data directory.
Authentication and authorisation. Every API call needs an API key; keys and login tokens are stored only as SHA-256 hashes, never in readable form. No passwords exist: login is by one-time code or single-use link sent to the account email. Dashboard sessions use HttpOnly, Secure, SameSite cookies that expire after 30 days. Every document is bound to the account that created it and served only to that account. Test keys produce separate test documents.
Data minimisation. Files sent for validation are processed in memory only. Logs record the time, endpoint, result, format, size and duration of a request, never the contents or file names of invoices. Generated documents are kept only for the retention periods in section 9.
Deletion. Expired documents are deleted automatically every hour; files left by deleted accounts are removed every night. The customer can delete any single document at once through the API or the dashboard. Account deletion removes all of the account’s data as in section 10.
Availability and recovery. A consistent copy of the database is made every night and kept for 14 days. Request rate limits and a limit on parallel jobs protect the service from overload.
Integrity of output. Every generated document is checked against the official rules (KoSIT, CEN and Peppol Schematron, Factur-X / ZUGFeRD, veraPDF) before it is returned; the automated test suite runs before every release and blocks a release that fails.
Physical security. Servers are hosted by Hetzner Online GmbH in its data centre in Nuremberg, Germany, which is certified to ISO/IEC 27001.
Sub-processors. Bound by data processing agreements with their own technical and organisational measures (Annex III).
Review. These measures are reviewed at least once a year and after any security incident.

Annex III: List of sub-processors

The controller has authorised the use of the following sub-processors:

Sub-processor	Location	What it does and which data it sees	Safeguard
Hetzner Online GmbH, Industriestr. 25, 91710 Gunzenhausen, Germany	Nuremberg, Germany	Hosting: the server that runs the API, the validator and the dashboard and stores all Customer Personal Data.	EU; data processing agreement under Article 28 GDPR
Cloudflare, Inc., 101 Townsend St, San Francisco, CA 94107, USA	Global network	DNS, TLS and proxying in front of validate.invoir.dev: API requests and downloads pass through Cloudflare’s network in transit. Cloudflare does not store invoice data.	Cloudflare’s data processing addendum with the SCCs; EU-US Data Privacy Framework
Amazon Web Services EMEA SARL, 38 Avenue John F. Kennedy, L-1855 Luxembourg	Frankfurt, Germany (eu-central-1)	Sends the service’s emails (signup and login links) to account holders. No invoice data.	EU; AWS data processing addendum
Paddle.com Market Ltd, Judd House, 18-29 Mora Street, London EC1V 8BT, United Kingdom	United Kingdom	Billing for paid plans as merchant of record. No invoice data: Paddle receives only the account holder’s billing details, under its own terms.	UK adequacy decision

Contact

Questions about this agreement, objections and requests: [email protected]. Legal details of the data importer are in the legal notice.