Last updated May 13, 2024


These terms and conditions (“Terms and Conditions”) of use of Pie Systems proprietary VAT refund system constitute a legally binding agreement made between you (“Customer”, “you”, or “your”) and Pie Systems Inc, 717 Market St. STE 100, San Francisco, 94103, and all of its subsidiaries, including, but not limited to:

  • Pie Systems ApS, Havnegade 39,1058 Copenhagen K, Denmark

  • Kabushiki Kaisha Pie Systems Japan, GINZA SIX 13F, 6-10-1 Ginza Chuo-ku Tokyo 104-0061

hereinafter referred to “Pie Systems”, “we”, “us”, or “our”, concerning your access to and use of Pie Systems’ service called Pie VAT, accessible as a mobile phone application or through our websites or (“App”) and use of services offered through the App or our websites or such as VAT/tax refund services (“Services”).

Claiming VAT refunds is simple, fast and secure. When claiming VAT refunds through the App you acknowledge that you will receive the VAT amount deducted with a fee to cover our services.


Pie Systems reserves the right to amend these Terms and Conditions. In such case, Pie Systems shall promptly inform the Customer and make the new version of the Terms and Conditions available to the Customer. Should the Customer thereafter continue to use the App, the Customer shall be deemed to have accepted the amendments. In the event you cannot accept any amendment to the Terms and Conditions you are entitled to terminate the use of the App without further notice.  

The information provided on the App is not intended for distribution to or use by any person or entity in any jurisdiction or country where such distribution or use would be contrary to law or regulation or which would subject us to any registration requirement within such jurisdiction or country. Accordingly, if you access the App from other locations you do so on your own initiative and are solely responsible for compliance with local laws, if and to the extent local laws are applicable.


The App is intended for users who are at least 18 years old. Persons under the age of 18 are not permitted to use or register for the App.


Unless otherwise indicated, the App and Services offered through our App is our proprietary property and all source code, databases, functionality, software, website designs, audio, video, text, photographs, workflows, processes, and graphics on the App (collectively referred to as the “Content”) and the trademarks, service marks, and logos contained therein (the “Marks”) are owned or controlled by us or licensed to us. 

The Content and the Marks are provided on the App “AS IS” for your information and personal use only. 

Except as expressly provided in the Terms and Conditions, no part of the App and no Content or Marks may be copied, reproduced, aggregated, republished, uploaded, posted, publicly displayed, encoded, translated, transmitted, distributed, sold, licensed, or otherwise exploited for any commercial purpose whatsoever, without our express prior written permission.

Provided that you are eligible to use the App, you are granted a limited license to access and use the App and to download or print a copy of any portion of the Content to which you have properly gained access solely for your personal, non-commercial use. We reserve all rights not expressly granted to you in and to the App, the Content and the Marks.


By using our App, you will be using our VAT/tax refund services. The steps, workflow, and processes, including, but not limited to, actions required, information submitted, sequence of actions, etc. are included in our intellectual property rights and are protected as such. Any attempts to copy, imitate, or reproduce the workflow or process in part or whole will be considered an infringement.

By using our App and Services:

1) You acknowledge that you have purchased the goods and that you intend to export the goods within the allowed period by law; and

2) You are a resident outside of the country (or region) of purchase (as dictated and defined by the appropriate VAT refund laws) and comply with the requirements for receiving a VAT refund on your transactions.


Each person is limited to one account. You may be required to provide additional information to access and redeem certain services and offers. Any and all information collected from you is subject to our Privacy Policy, which is hereby incorporated by reference. 

We reserve the right to suspend your access to our services at our discretion. Any violation of this Agreement of VAT regulations may result in the termination of your account. You agree that we will not be liable to you or any third party for suspension or termination of our services or access to your account.


Upon refund approval, funds will be available for withdrawal. The balance may expire after 18 months of inactivity. Inactivity is defined as the absence of any withdrawals or refund deposits during this period. Users are encouraged to withdraw regularly to prevent expiration. If the balance expires due to inactivity, the funds will be forfeited and cannot be recovered. It is the user's responsibility to monitor their balance and withdraw it to avoid expiration.

When withdrawing the balance, additional processing fees may be applied. To ensure secure payments, we utilize industry leading processors such as Stripe and Wise to facilitate withdrawals. The fees associated are subtracted from the total withdrawal sum.

We reserve the right to delay a payout based on suspicion or detection of fraud or changes in partner policies. We also reserve the right to modify the payment schedule at any time.


Redeeming a Rapid Refund is contingent upon completing the refund and export process within 14 days from the time of redemption and approval at Pie Systems’ discretion. Redemption is defined by the successful deposit of corresponding refund value in the Pie Wallet.

If the refund request has not been completed and submitted within 14 days, or if a submitted refund request is denied for any reason at any time, Pie Systems reserves the right to reclaim the refund value as well as an additional fee of 10% of the refund value.

If the refund request is completed and submitted after 14 days and is approved (case by case basis), the refund value will be returned to your Pie Wallet.

In the event a Rapid Refund request is rejected, any existing Pie Wallet balance will be applied towards the refund value and the 10% fee. Any remainder of the refund value and the 10% fee will then be charged to your Rapid Refund credit card.

Note, not all refund requests qualify for Rapid Refund - see the app for more information or reach out to our customer success to learn more.


By utilizing CASH POST via the App (refunds via cash in Japan), you are entering into an agreement with Kabushiki Kaisha Pie Systems Japan.


To use the App, you are required to register. You agree to keep your password confidential and will be responsible for all use of your account and password. We reserve the right to remove, reclaim, or change a username you select if we determine, in our sole discretion, that such username is inappropriate, obscene, or otherwise objectionable.


By using the App, you represent and warrant that: (1) all registration information you submit will be true, accurate, current, and complete; (2) you will maintain the accuracy of such information and promptly update such registration information as necessary; (3) you have the legal capacity and you agree to comply with the Terms and Conditions; (4) you are not a minor in the jurisdiction in which you reside; (5) you will not access the App through automated or non-human means, whether through a bot, script, or otherwise; (6) you will not use the App for any illegal or unauthorized purpose; and (7) your use of the App will not violate any applicable law or regulation. If you provide any information that is untrue, inaccurate, not current, or incomplete, we have the right to suspend or terminate your account and refuse any and all current or future use of the App (or any portion thereof).


When claiming your VAT refund through the App you accept that you do not have a right to withdraw from the Services.


If you access the App our use our Services via the App, then we grant you a revocable, non-exclusive, non-transferable, limited right to install and use the mobile application on wireless electronic devices owned or controlled by you, and to access and use the mobile application on such devices strictly in accordance with the terms and conditions of this mobile application license contained in the Terms and Conditions. You shall not: (1) decompile, reverse engineer, disassemble, attempt to derive the source code of, or decrypt the application; (2) make any modification, adaptation, improvement, enhancement, translation, or derivative work from the application; (3) violate any applicable laws, rules, or regulations in connection with your access or use of the application; (4) remove, alter, or obscure any proprietary notice (including any notice of copyright or trademark) posted by us or the licensors of the application; (5) use the application for any revenue generating endeavor, commercial enterprise, or other purpose for which it is not designed or intended; (6) make the application available over a network or other environment permitting access or use by multiple devices or users at the same time; (7) use the application for creating a product, service, or software that is, directly or indirectly, competitive with or in any way a substitute for the application; (8) use the application to send automated queries to any website or to send any unsolicited commercial e-mail; or (9) use any proprietary information or any of our interfaces or our other intellectual property in the design, development, manufacture, licensing, or distribution of any applications, accessories, or devices for use with the application.


The following terms apply when you use a mobile application obtained from either the Apple Store or Google Play (each an “App Distributor”) to access the App: (1) the license granted to you for our mobile application is limited to a non-transferable license to use the App on a device that utilizes the Apple iOS or Android operating systems, as applicable, and in accordance with the usage rules set forth in the applicable App Distributor’s terms of service; (2) we are responsible for providing any maintenance and support services with respect to the App as specified in the terms and conditions of this mobile application license contained in the Terms and Conditions or as otherwise required under applicable law, and you acknowledge that each App Distributor has no obligation whatsoever to furnish any maintenance and support services with respect to the App; (3) in the event of any failure of the App to conform to any applicable warranty, you may notify the applicable App Distributor, and the App Distributor, in accordance with its terms and policies, may refund the purchase price, if any, paid for the mobile application, and to the maximum extent permitted by applicable law, the App Distributor will have no other warranty obligation whatsoever with respect to the mobile application; (4) you represent and warrant that (i) you are not located in a country that is subject to a U.S. government embargo, or that has been designated by the U.S. government as a “terrorist supporting” country and (ii) you are not listed on any U.S. government list of prohibited or restricted parties; (5) you must comply with applicable third-party terms of agreement when using the mobile application, e.g., if you have a VoIP application, then you must not be in violation of their wireless data service agreement when using the mobile application; and (6) you acknowledge and agree that the App Distributors are third-party beneficiaries of the terms and conditions in this mobile application license contained in the Terms and Conditions, and that each App Distributor will have the right (and will be deemed to have accepted the right) to enforce the terms and conditions in this mobile application license contained in the Terms and Conditions against you as a third-party beneficiary thereof.


As part of the functionality of the App, you may link your account with online accounts you have with third-party service providers like e.g. Facebook (each such account, a “Third-Party Account”) by either: (1) providing your Third-Party Account login information through the App; or (2) allowing us to access your Third-Party Account, as is permitted under the applicable terms and conditions that govern your use of each Third-Party Account. You represent and warrant that you are entitled to disclose your Third-Party Account login information to us and/or grant us access to your Third-Party Account, without breach by you of any of the terms and conditions that govern your use of the applicable Third-Party Account, and without obligating us to pay any fees or making us subject to any usage limitations imposed by the third-party service provider of the Third-Party Account. By granting us access to any Third-Party Accounts, you understand that (1) we may access, make available, and store (if applicable) any content that you have provided to and stored in your Third-Party Account (the “Social Network Content”) so that it is available on and through the App via your account, including without limitation any friend lists and (2) we may submit to and receive from your Third-Party Account additional information to the extent you are notified when you link your account with the Third-Party Account. Depending on the Third-Party Accounts you choose and subject to the privacy settings that you have set in such Third-Party Accounts, personally identifiable information that you post to your Third-Party Accounts may be available on and through your account on the App. Please note that if a Third-Party Account or associated service becomes unavailable or our access to such Third-Party Account is terminated by the third-party service provider, then Social Network Content may no longer be available on and through the App. You will have the ability to disable the connection between your account on the App and your Third-Party Accounts at any time. Please note that your relationship with the third-party service providers associated with your third-party accounts is governed solely by your agreement(s) with such third-party service providers. We make no effort to review any Social Network Content for any purpose, including but not limited to, for accuracy, legality, or non-infringement, and we are not responsible for any Social Network Content. You acknowledge and agree that we may access your email address book associated with a Third-Party Account and your contacts list stored on your mobile device or tablet computer solely for purposes of identifying and informing you of those contacts who have also registered to use the App. You can deactivate the connection between the App and your Third-Party Account by contacting us using the contact information below or through your account settings (if applicable). We will attempt to delete any information stored on our servers that was obtained through such Third-Party Account, except the username and profile picture that become associated with your account.


You acknowledge and agree that any questions, comments, suggestions, ideas, feedback, or other information regarding the App ("Submissions") provided by you to us are non-confidential and shall become our sole property. We shall own exclusive rights, including all intellectual property rights, and shall be entitled to the unrestricted use and dissemination of these Submissions for any lawful purpose, commercial or otherwise, without acknowledgment or compensation to you. You hereby warrant that any such Submissions are original with you or that you have the right to submit such Submissions. You agree there shall be no recourse against us for any alleged or actual infringement or misappropriation of any proprietary right in your Submissions.


We reserve the right, but not the obligation, to: (1) monitor the App for violations of the Terms and Conditions; (2) take appropriate legal action against anyone who, in our sole discretion, violates the law or the Terms and Conditions, including without limitation, reporting such user to law enforcement authorities; (3) in our sole discretion and without limitation, refuse, restrict access to, limit the availability of, or disable (to the extent technologically feasible) any of your contributions or any portion thereof; (4) in our sole discretion and without limitation, notice, or liability, to remove from the App or otherwise disable all files and content that are excessive in size or are in any way burdensome to our systems; and (5) otherwise manage the App in a manner designed to protect our rights and property and to facilitate the proper functioning of the App.


We care about data privacy and security. Please review our Privacy Policy for more information on how we process personal data.


The Terms and Conditions shall remain in full force and effect while you use the App. Without limiting any other provision of the terms and conditions, we reserve the right to, in our sole discretion and without notice or liability, deny access to and use of the App (including blocking certain ip addresses), to any person for any reason or for no reason, including without limitation for breach of any representation, warranty, or covenant contained in the Terms and Conditions or of any applicable law or regulation. We may terminate your use or participation in the App or delete your account and any content or information that you posted at any time, without warning, in our sole discretion.

If we terminate or suspend your account for any reason, you are prohibited from registering and creating a new account under your name, a fake or borrowed name, or the name of any third party, even if you may be acting on behalf of the third party. In addition to terminating or suspending your account, we reserve the right to take appropriate legal action, including without limitation pursuing civil, criminal, and injunctive redress.


We reserve the right to change, modify, or remove the contents of the App at any time or for any reason at our sole discretion without notice. However, we have no obligation to update any information on our App. We also reserve the right to modify or discontinue all or part of the App without notice at any time. We will not be liable to you or any third party for any modification, price change, suspension, or discontinuance of the App. We cannot guarantee the App will be available at all times though we will endeavor to ensure this. We may experience hardware, software, or other problems or need to perform maintenance related to the App, resulting in interruptions, delays, or errors. We reserve the right to change, revise, update, suspend, discontinue, or otherwise modify the App at any time or for any reason without notice to you. You agree that we have no liability whatsoever for any loss, damage, or inconvenience caused by your inability to access or use the App during any downtime or discontinuance of the App. Nothing in the Terms and Conditions will be construed to obligate us to maintain and support the App or to supply any corrections, updates, or releases in connection therewith.


The Terms and Conditions and your use of the App are governed by and construed in accordance with the laws of the United States (State of Delaware).


Any dispute, controversy or claim arising out of or in connection with the Terms and Conditions, or the breach, termination or invalidity thereof, shall primarily be solved by voluntary agreement between the Customer and Pie Systems.

If the Customer and Pie Systems are unable to resolve a dispute through informal negotiations, the dispute shall be settled by the courts of Delaware.


There may be information on the App that contains typographical errors, inaccuracies, or omissions, including descriptions, pricing, availability, and various other information. We reserve the right to correct any errors, inaccuracies, or omissions and to change or update the information on the App at any time, without prior notice. Disclaimer the App is provided on an as-is and as-available basis. You agree that your use of the App and our Services will be at your sole risk. To the fullest extent permitted by law, we disclaim all warranties, express or implied, in connection with the App and your use thereof, including, without limitation, the implied warranties of merchantability, fitness for a particular purpose, and non-infringement. 

We make no warranties or representations about the accuracy or completeness of the App’s content or the content of any websites linked to the App and we will assume no liability or responsibility for any (1) errors, mistakes, or inaccuracies of content and materials, (2) personal injury or property damage, of any nature whatsoever, resulting from your access to and use of the App, (3) any unauthorized access to or use of our secure servers and/or any and all personal information and/or financial information stored therein, (4) any interruption or cessation of transmission to or from the App, (5) any bugs, viruses, trojan horses, or the like which may be transmitted to or through the App by any third party, and/or (6) any errors or omissions in any content and materials or for any loss or damage of any kind incurred as a result of the use of any content posted, transmitted,  or otherwise made available via the App. We do not warrant, endorse, guarantee, or assume responsibility for any product or service advertised or offered by a third party through the App, any hyperlinked website, or any website or mobile application featured in any banner or other advertising, and we will not be a party to or in any way be responsible for monitoring any transaction between you and any third-party providers of products or services. as with the purchase of a product or service through any medium or in any environment, you should use your best judgment and exercise caution where appropriate.


Pie Systems is in no event liable for any indirect or consequential damage such as loss of profits. Pie Systems is not liable for any damages in relation to the Customer’s relationship with any third party.


You agree to defend, indemnify, and hold us harmless, including our subsidiaries, affiliates, and all of our respective officers, agents, partners, and employees, from and against any loss, damage, liability, claim, or demand, including reasonable attorneys’ fees and expenses, made by any third party due to or arising out of: (1) use of the App; (2) breach of the Terms and Conditions; (3) any breach of your representations and warranties set forth in the Terms and Conditions; (4) your violation of the rights of a third party, including but not limited to intellectual property rights; or (5) any overt harmful act toward any other user of the App with whom you connected via the App. Notwithstanding the foregoing, we reserve the right, at your expense, to assume the exclusive defense and control of any matter for which you are required to indemnify us, and you agree to cooperate, at your expense, with our defense of such claims. We will use reasonable efforts to notify you of any such claim, action, or proceeding which is subject to this indemnification upon becoming aware of it.


We will maintain certain data that you transmit to the App for the purpose of managing the performance of the App, as well as data relating to your use of the App. Although we perform regular routine backups of data, you are solely responsible for all data that you transmit or that relates to any activity you have undertaken using the App. You agree that we shall have no liability to you for any loss or corruption of any such data, and you hereby waive any right of action against us arising from any such loss or corruption of such data.


Visiting the App, sending us emails, and completing online forms constitute electronic communications. You consent to receive electronic communications for mere information purposes from both ourselves and our partners, and you agree that all agreements, notices, disclosures, and other communications we provide to you electronically, via email and on the App, satisfy any legal requirement that such communication be in writing. You hereby agree to the use of electronic signatures, contracts, orders, and other records, and to electronic delivery of notices, policies, and records of transactions initiated or completed by us or via the App. You hereby waive any rights or requirements under any statutes, regulations, rules, ordinances, or other laws in any jurisdiction which require an original signature or delivery or retention of non-electronic records, or to payments or the granting of credits by any means other than electronic means.


The Terms and Conditions and any policies or operating rules posted by us on the App or in respect to the App constitute the entire agreement and understanding between you and us. 

Our failure to exercise or enforce any right or provision of the Terms and Conditions shall not operate as a waiver of such right or provision. The Terms and Conditions operate to the fullest extent permissible by law. 

We may assign any or all of our rights and obligations to others at any time. We shall not be responsible or liable for any loss, damage, delay, or failure to act caused by any cause beyond our reasonable control. 

If any provision or part of a provision of the Terms and Conditions is determined to be unlawful, void, or unenforceable, that provision or part of the provision is deemed severable from the Terms and Conditions and does not affect the validity and enforceability of any remaining provisions. 

There is no joint venture, partnership, employment or agency relationship created between you and us as a result of the Terms and Conditions or use of the App.


If you have any questions, complaints or claims, please contact us at or submit a complaint to the European Commission via


Pie Systems独自の付加価値税還付制度に関する消費者向け一般利用規約



Pie Systems独自の付加価値税還付制度に関する本利用規約(以下「本規約」といいます。)は、モバイルアプリケーションとして、又は当社のウェブサイトpiesystems.ioもしくはpievat.comを通じて利用可能な、Pie VATと呼ばれるPie Systemsのサービス(以下「本件アプリ」といいます。)へのアクセス及び利用並びに本件アプリ又は当社のウェブサイトpiesystems.ioもしくはpievat.comを通じて提供する付加価値税/税金還付サービス等のサービス(以下「本件サービス」といいます。)の利用に関する、利用者(以下「顧客」又は「利用者」といいます。)と94103、サンフランシスコ、マーケット・ストリート717、スイート 100に所在するPie Systems Inc及び全ての子会社(以下の2社を含みますが、これらに限りません。)(以下「Pie Systems」又は「当社」といいます。)との間の法的拘束力のある合意を構成します。

–        Havnegade 39, 1058 Copenhagen K, Denmarkに所在するPie Systems ApS

–        〒104-0061 東京都中央区銀座6丁目10-1GINZA SIX13階に所在する株式会社Pie Systems Japan



Pie Systemsは、本規約を修正する権利を留保します。この場合、Pie Systemsは、速やかに顧客にお知らせし、顧客が入手可能な新たなバージョンの本規約を作成します。利用者は、その後本件アプリを継続して利用した場合、当該修正を承諾したものとみなされるものとします。利用者は、本規約の修正を承諾することができない場合、更なる通知を行うことなく本件アプリの利用を終了する権利を有します。












1)        利用者は、商品を購入したこと、及び法律により許可される期限内に当該商品を輸出する意図を有することを確認します。

2)        利用者は、購入国(又は地域)(適切な付加価値税還付法に記載及び定義されるとおりとします。)外の居住者であり、自らの取引に関する付加価値税の還付を受けるための要件を満たしています。









日本における利用者は、株式会社Pie Systems Japanとの契約により、本件アプリを介して還付を受けることができます。株式会社Pie Systems Japanは、同社所定の方法で、本サービスを通じて利用者が受領する還付金を、利用者の申請に従い当該利用者が指定する金融機関口座に対し支払者に代わって振り込みます。








利用者が本件アプリを通じて本件アプリにアクセスし又は当社の本件サービスを利用する場合、当社は、利用者が所有又は管理するワイヤレス電子機器にモバイルアプリケーションをインストール及び利用し、及び本規約に含まれる本モバイルアプリケーションの諸条件に厳密に従いかかる機器でモバイルアプリケーションにアクセスし及びこれを利用するための、取り消し可能、非独占的、譲渡不能かつ限定的な権利を利用者に付与します。利用者は、次の行為を行ってはならないものとします。(1) アプリケーションを逆コンパイル、リバースエンジニアリング、逆アセンブルし又はアプリケーションのソースコードの取得もしくはデコードを試みること。(2) アプリケーションを修正、改造、改良、強化、翻訳又はアプリケーションの派生物を作成すること。(3) 利用者によるアプリケーションのアクセス及び利用に関連する適用ある法令又は規制に違反すること。(4)当社もしくはアプリケーションのライセンサーが掲載する所有権に関する表示(著作権もしくは標章に関する表示を含みます。)を除去し、改変し又は不明瞭にすること。(5)収益創出活動、商業計画その他アプリケーションが設計又は意図される目的以外でアプリケーションを利用すること。(6) 複数の機器もしくはユーザーによる同時アクセスもしくは利用を可能にするネットワーク又はその他環境においてアプリケーションを入手可能にすること。(7) 直接又は間接的にアプリケーションと競合し、又はこれを何らかの形で代替する製品、サービス又はソフトウェアを作成するためにアプリケーションを利用すること。(8) ウェブサイトへの自動化されたクエリの送信又は商業的な迷惑メールの送信のためにアプリケーションを利用すること。(9)当社の専有情報又は当社のインターフェースその他アプリケーションで利用するためのアプリケーション、アクセサリもしくは機器の設計、改良、製造、ライセンス付与もしくは配信に係る当社の知的財産権を使用すること。


以下の条件は、本件アプリにアクセスするために、利用者がApple Store又はGoogle Play(以下それぞれを「アプリ配信者」といいます。)のいずれかから取得した本件アプリを利用する場合に適用されます。

(1) 本件アプリのために利用者に付与されるライセンスは、AppleiOS又はAndroidオペレーション・システム(場合に応じます。)を使用する機器で、適用あるアプリ配信者のサービス条件に定める利用規則に従い本件アプリを利用するための譲渡不能のライセンスに限られます。

(2)        当社は、本規約に含まれる本件アプリの諸条件に定められるか、又は適用ある法律に基づき別段の要求がなされる、本件アプリに関する保守及びサポートサービスを提供する責任を負い、利用者は、各アプリ配信者は本件アプリに関する保守及びサポートサービスを供給する義務を一切負わないことを確認します。

(3)        本件アプリが適用ある保証に適合しない場合、利用者は、適用あるアプリ配信者に通知することができ、当該アプリ配信者は、その条件及び方針に従い、本件アプリについて支払われた購入価格(もしあれば)を返金することができ、また適用ある法律により認められる最大限の範囲において、当該アプリ配信者は、本件アプリに関して他のいかなる保証義務も負いません。 

(4)        利用者は、自らが(i)米国政府の禁輸措置の対象国又は米国政府により「テロ支援国家」として指定されている国に居住していないこと、及び(ii)米国政府の禁止又は制限対象者リストに記載されていないことを表明し、保証します。 

(5)        本件アプリの利用にあたっては、利用者は、適用ある第三者の契約条件を遵守しなければなりません。(例えば、VoIPアプリケーションを利用する場合、利用者は、本件アプリの利用において、かかる第三者のワイヤレス・データ・サービス契約に違反してはなりません。) 

(6)        利用者は、アプリ配信者は、本規約に含まれる本件アプリのライセンスに係る諸条件に関する第三者受益者であり、各アプリ配信者は、本規約に含まれる本件アプリのライセンスに係る諸条件を、その第三者受益者としての利用者に対して執行する権利を有すること(及び当該権利を承諾したものとみなされること)を確認し、これに同意します。


本件アプリの機能の一部として、利用者は、次のいずれかの方法により、利用者のアカウントを、Facebookなどの第三者サービス事業者のオンラインアカウント(かかるアカウントを、以下それぞれ「第三者アカウント」といいます。)にリンクさせることができます。(1)本件アプリを通じて利用者の第三者アカウントのログイン情報を提供する。又は(2)各第三者アカウントの利用に適用される諸条件に基づき認められるとおり、当社による利用者の第三者アカウントへのアクセスを許可する。利用者は、適用ある第三者アカウントの利用者による利用に適用される諸条件を利用者が違反することなく、かつ、当社に費用の支払い義務を負わせるか又は第三者アカウントの第三者サービス事業者により課される利用制限に従わせることなく、利用者の第三者アカウントのログイン情報を当社に開示し、及び/又は当社に利用者の第三者アカウントへのアクセス権を付与する権利を有することを表明し、保証します。第三者アカウントへのアクセス権を当社に付与することにより、利用者は、(1) 利用者が自らの第三者アカウントに提供し、保存したコンテンツ(友達リストを含みますが、これに限りません。)(以下「本件ソーシャル・ネットワーク・コンテンツ」といいます。)が、利用者のアカウントで、本件アプリ上で又はこれを通じて入手することができるように、当社が本件ソーシャル・ネットワーク・コンテンツにアクセスし、これを入手可能にし、保存する(該当する場合)ことができること、並びに(2) 利用者が自らのアカウントを第三者アカウントにリンクした際に通知される範囲において、当社が利用者の第三者アカウントに追加情報を投稿し、及び利用者の第三者アカウントから追加情報を受信できることを理解します。利用者が選択した第三者アカウントによっては、また利用者がかかる第三者アカウント内で設定したプライバシー設定に従い、利用者が自らの第三者アカウントに掲載した個人を特定することのできる情報が、本件アプリの利用者のアカウント上で又はこれを通じて入手可能となる場合があります。第三者アカウントもしくは関連サービスが利用できなくなった場合、又は第三者サービス事業者によってかかる第三者アカウントへの当社のアクセス権が終了された場合、本件ソーシャル・ネットワーク・コンテンツは本件アプリ上の及び本件アプリを通じた利用ができなくなる可能性があることにご留意ください。利用者はいつでも、本件アプリの利用者のアカウントと第三者アカウントとの間の接続を無効化することができます。利用者と、利用者の第三者アカウントに関連する第三者サービス事業者との間の関係は、利用者とかかる第三者サービス事業者との間の契約にのみ準拠することにご留意ください。当社は、いかなる目的(本件ソーシャル・ネットワーク・コンテンツの正確性、合法性、非侵害性を含みますが、これらに限りません。)のためにも、本件ソーシャル・ネットワーク・コンテンツを精査する努力を行わず、また、本件ソーシャル・ネットワーク・コンテンツの一切について責任を負いません。利用者は、本件アプリの利用登録を行った連絡先を特定し、利用者に通知する目的でのみ、第三者アカウントに関連付けられた利用者の電子メールアドレス帳及び利用者のモバイル機器又はタブレットコンピューターに保存されている連絡先リストに当社がアクセスできることを確認し、これに同意します。利用者は、以下の連絡先を使用して、又は利用者のアカウント設定(該当する場合)を通じて当社に連絡することにより、本件アプリと利用者の第三者アカウントとの間の接続を解除することができます。当社は、かかる第三者アカウントを通じて取得した、当社のサーバー上に保存されているあらゆる情報(利用者のアカウントに関連付けられたユーザー名及びプロフィール画像を除きます。)の消去を試みます。















本規約又は本規約の違反、終了もしくは無効性に起因又は関連して生じる紛争、論争又は請求は、主として、顧客とPie Systemsとの間の任意の合意により解決されるものとします。

顧客及びPie Systemsが非公式な交渉により紛争を解決することができない場合、当該紛争は、デラウェア州の裁判所により解決されるものとします。日本における利用者と株式会社Pie Systems Japanとの間の紛争については、東京地方裁判所を第一審の専属的合意管轄裁判所とします。





Pie Systemsは、いかなる場合においても、逸失利益等の間接損害又は派生的損害について責任を負いません。Pie Systemsは、顧客と第三者との関係に関連するいかなる損害についても責任を負いません。但し、日本における利用者との間で消費者契約法が適用される場合には、株式会社Pie Systems Japanに故意または重大な過失がある場合を除き、責任を負わないものとします。


















The following terms and conditions shall apply to all services rendered by PIE VAT, hereafter referred to as PIE, in connection with prepaid eSIM reselling.

The following terms and conditions are provided on the website Terms and conditions may change from time to time.



PIE resells prepaid eSIMs. The customer registers and buys its eSIMs on the PIE VAT app. Our payments are operated by PAYPAL ( and ( with a token of your credit card.


The customer must accept the general terms and conditions to use PIE services. The client gives directly, on the app the following information: Passport scan and intended eSIM market.


PIE shall use reasonable endeavors to provide Customer quality of service. However, PIE does not guarantee that the service will not be interrupted, furnished on due time, safe or fault-free.


In using the Equipment or Services provided by PIE, the Customer must not engage in any action that is abusive, illegal, or fraudulent; that causes the Network to be impaired or damaged; When the Customer is in breach of its obligations under this Sec. 2.4, PIE may suspend the Customer’s use of the Service. PIE will notify the Customer as soon as reasonably practicable of the suspension. During any period of suspension, the Customer shall continue to pay all Charges due under this Agreement in respect of the suspended Services.


It is the customer's responsibility to ensure that the device is eSIM compatible and network-unlocked. By checking “I have an eSIM compatible and network-unlocked device” for proceeding with the purchase, the customer is held responsible for this information. As device compatibility may depend on the carrier and country of origin, the customer must check the list of eSIM compatible devices provided at the checkout. The eSIM compatibility list is not exhaustive, meaning that there might be newly announced eSIM compatible devices that have not yet been added.


The service contract between PIE and the customer starts upon completing an order on the PIE VAT app. The Activation of the eSIM and acknowledgment of the Activation Policy is the Customer’s responsibility. The contract will be terminated in case the customer does not have an active data package or has deleted the eSIM from the device.



The payment of PIE services is made by Credit Card, PAYPAL, Google Pay, and Apple Pay. The currency of payment is US Dollars($). The credit card transaction will be processed and secured by PIE providers PAYPAL ( and Checkout (


4.2.1. PIE states all Charges inclusive of VAT, unless specified otherwise.

4.2.2. The customer shall not be entitled to set off any of its claims against claims of PIE, except where the customer’s claims are undisputed or have been confirmed by final court judgment.


The customer will immediately see the purchased eSIM on the app. The customer will receive a confirmation email after the purchase. All the information for installing the eSIM will be available on the user’s PIE account and app.


The customer has the right to ask for a refund or a change if the eSIM can not be installed and used due to a technical problem originating from PIE.



6.1.2. A refund request can be made within thirty (30) days from the date of purchase when the activation is no longer possible following extensive troubleshooting.

6.1.3. If the eSIM is already in use and an issue arises that originates from PIE that cannot be resolved within a timely manner, a refund can be issued for the remaining data.

6.1.4. Cooperation of the customer to resolve the issue promptly is extremely necessary as otherwise, the refund may not be granted.

6.1.5. Each data package has its own validity period. No refunds of any form will be offered for the remaining data when the validity period expires.

6.1.6. Compensation: No refunds or remuneration of any kind will be issued due to charges from alternate phones, alternate SIM cards, hotel phones, or other charges that are not directly linked to the customer’s PIE eSIM account. (See section 7. LIABILITY AND WARRANTY in our Terms and Conditions)

6.1.7. Fraudulent purchases: PIE reserves the right to refuse any form of refund if there is any evidence of abuse, violation of our terms and conditions, or any fraudulent activities that are connected with using PIE products and services. purchases: The case will be subject to investigation and approval before processing any refund. PIE reserves the right to suspend any account associated with any form of fraudulent activity.

6.1.8. Accidental purchases: Once customers install the eSIM, it will be considered as used. No refunds of any form will be offered.

6.1.9. Incorrect charges: If the customer reasonably and in good faith disputes an invoice or part of it, the Customer shall notify PIE of such dispute within 12 days of receipt of the invoice, providing details of why the invoiced amount is incorrect and, if possible, how much the customer considers is due. (See details in section 4.2 CHARGES FOR USE under Terms and Conditions)

6.1.10. Replacements: eSIMs purchased exclusively with Airmoney earned from vouchers can be replaced only within 30 days from the date of purchase.

6.1.11. Other Reasons: If the refund request is not within the above, we will investigate the request on a case-by-case basis. If the refund is approved, a processing fee may apply. The maximum refund of credit a customer can apply for must be equal to or less than the total amount they paid.


To request a refund, contact PIE support team via the Contact Us page or send a message to Please be aware that our refund policy above will apply. Depending on the nature of the issue, customers will be asked for further information to support their refund request such as screenshots of the device settings for technical issues or details of why the invoiced amount is incorrect and, if possible, how much the customer considers is due, etc. Please refer to section 6.1.2 in this same document for refunds related to technical issues. Customers will have the option to credit back through their original payment method (credit card or Paypal). Once a refund is approved and issued, it can take 5-10 business days to appear on the statement depending on the bank.


The eSIM data packages from PIE are offered as-is and no further modifications or customization can be made based on individual requests once purchased.


PIE is not responsible for detriments arising as a result, that the proposed service is not or not constantly available. PIE provides no guarantee of constant availability of the network service. For any requests please write an email to