Preamble
These General Terms of Use and Service Provision regulate the relationship between Mário Moura Contabilidade, Lda., headquartered in Lisbon, NIPC 504041681, hereinafter referred to as “MMC”, and its clients/users, regarding accounting services, tax consultancy and human resources management, provided through the website www.mmc.pt, the premises located at Rua Zeca Afonso, nº 10 Loja Esq., 2690-395 Santa Iria da Azóia, and other communication channels.
Article 1 – Purpose
These Terms and Conditions define the conditions for access, use, and provision of accounting, tax consultancy, human resources management, and related services made available by MMC, including payment terms, cancellation and refund policies, as well as the privacy policy.
Article 2 – Contracting Conditions
- The client may request MMC’s services by direct contact, through the online form on the website www.mmc.pt, upon signing a specific contract.
- The contract is considered formalised after express acceptance of the service agreement by MMC and the client, and confirmation of initial payment, where applicable.
- The client acknowledges that the correct performance of services depends on the timely delivery of all documents and information requested by MMC.
Article 3 – Payments
- Payments for MMC’s services may be made through the Easypay – Instituição de Pagamento, Lda. platform, using the following methods:
a) Credit Card (Visa, Mastercard);
b) Multibanco Reference;
c) Bank Transfer. - The charge will be processed after confirmation of the service agreement.
- Failure to pay results in the immediate suspension or termination of services.
Article 4 – Availability of Services
Service availability and commencement occur after payment confirmation or as stipulated in a written contract, and may be subject to legal deadlines and the delivery of necessary documentation by the client.
Article 5 – Prices and Conditions
- MMC’s service prices are expressed in Euros and subject to VAT at the applicable legal rate.
- MMC reserves the right to review and update its fees, giving prior notice to the client at least 30 days in advance.
- Any changes do not affect services already contracted and paid for.
Article 6 – Cancellation and Refunds
- The client may request cancellation of services by written communication to office@mmc.pt, with a minimum notice period of 30 days.
- In the event of cancellation, the client is responsible for proportional payment of services effectively provided up to the cancellation date.
- Where applicable, refunds will be processed within a maximum of 30 business days, using the same method as the original payment or, alternatively, by bank transfer.
Article 7 – Client Obligations
- The client undertakes to provide MMC with all necessary information and documentation within the legal and/or agreed deadlines.
- Failure to comply with these obligations may compromise the performance of services and may result in the client being solely responsible before tax authorities and other entities.
Article 8 – MMC’s Liability
- MMC undertakes to provide the contracted services with the required diligence, in accordance with applicable legislation and professional standards.
- MMC is not liable for damages resulting from incorrect, incomplete, or late information or documentation provided by the client.
Article 9 – Privacy Policy
- The processing of clients’ personal data is carried out in accordance with the General Data Protection Regulation (GDPR) and other applicable legislation.
- The collected data is used exclusively for contract execution, compliance with legal obligations, and sending institutional or commercial communications related to MMC’s services.
- The client has the right to access, rectify, and delete their data, and may exercise these rights by contacting office@mmc.pt.
Article 10 – Dispute Resolution
In the event of a dispute, the customer may resort to the Lisbon Consumer Conflict Arbitration Center or another legal means of alternative dispute resolution.
Article 11 – Applicable Law
These Terms and Conditions are governed by Portuguese law, and Portuguese courts have jurisdiction to settle any dispute arising from their interpretation or application.


