alma.k.rowan

digital artist | crazy plant lady

Self-proclaimed chonky foliage expert

commissions status: only through waitlist
waitlist status: permanently open

If your budget doesn't meet the prices,
please let me know ahead of time.
I might be able to accommodate you anyway with
adjusting the commission type or amount of details!

Before placing your order, make sure to read my terms of service.


1) chibi style

full chibi: 85€+
bean chibi: 50€+
dot chibi°: 20€+


°DOT CHIBI is ONLY available in isometric background style illustration. NOT a standalone chibi!Starting price for simple design single character. Detailed designs can get simplified, or come with extra fee.Simple pattern or shape background is included in the price.


OPTIONAL ADD:

2) background style

floating items (charm): 20€+
small scene (standee): 30€+
full scene: 30€+
isometric scene*: 50€+

coming soon**:
floating items (stickers page)


* For isometric scenes, recommended chibi style is dot chibi.
**COMING SOON (note): if you're feeling adventurous, feel free to volunteer to be come my test subject for this type of illustration! (discounted rate)
Depending on complexity of your idea, the price might get higher. Please communicate with me about your idea and budget and I will help you decide on a crop and amount of details to make them work!


to place your order
AFTER READING TERMS OF SERVICE
send me an email to [email protected] or just a private message on
my twitter, discord (almakrowan), tumblr, kofi or cara! (Please, do NOT send me instagram messages.)

If your budget doesn't meet the prices,
please let me know ahead of time.
I might be able to accommodate you anyway with
adjusting the commission type or amount of details!

Before placing your order, make sure to read my terms of service.

1) crop style

bust: 70€+
halfbody: 100€+
fullbody: 130€+


Starting price for simple design single character. Detailed designs can get simplified, or come with extra fee.Simple pattern or shape background is included in the price.


OPTIONAL ADD:

2) background style

floating items/frame/
simple foliage: 20€+
full scene: 30€+

coming soon*:
small scene (standee)
floating items (stickers page)
isometric scene


*COMING SOON (note): if you're feeling adventurous, feel free to volunteer to be come my test subject for this type of illustration! (discounted rate)Depending on complexity of your idea, the price might get higher. Please communicate with me about your idea and budget and I will help you decide on a crop and amount of details to make them work!*Filters note: in case of intense shading/filters overlay (like in the picture on right) you are going to receive a version with and without them!


ALTERNATIVELY...

freestyle illustration
(skeb/fanart style)

illustration: 100€+
(PAY WHAT YOU WANT*)

leave your character to me and see the magic happen!
(It's like you're getting a fanart of your own OC)


PWYW = Pay What You Want
Minimum price is 100€ and depending on how high it is in relation to your character's design I'm going to make an illustration for you featuring the character of choice.
Unlike Skeb, I'm going to provide you with one to three rough sketch options and you have to choose one of them for me to complete the illustration. Any changes to the sketch will come with extra fee.
There are no WIP shots provided between sketch and finished illustration stages (but small fixes are possible upon finishing in case I missed/misunderstood some part of your reference).
Always comes in printable dimensions canvas (A4 and up).

What you can choose:
- character
- general flow
[static/dynamic]
- theme or scene
[eg: "first time seeing the sea", "storytelling scene", "their wedding day",
fragment from a story or roleplay etc.]
.
.
.
What you can not choose:
- exact pose, expression
- background style, details or exact setting
- crop (bust, halfbody, fullbody...)


to place your order
AFTER READING TERMS OF SERVICE
send me an email to [email protected] or just a private message on
my twitter, discord (almakrowan), tumblr, kofi or cara! (Please, do NOT send me instagram messages.)


If your budget doesn't meet the prices,
please let me know ahead of time.
I might be able to accommodate you anyway with
adjusting the commission type or amount of details!

Before placing your order, make sure to read my terms of service.

'clean' emotes

one: 35€
three: 100€
five: 160€
long emote: 80-100€*

*The price depends on the amount of middle part elements (1-3).

Licensing fee is already included in the price. Emoji comes in multiple sizes for the ease of cross-platform use.
(500x500, 320x320, 128x128, 112x112, 56x56, 28x28)
If you'd like to use them as physical
merch (like stickers) please let me know
so we can discuss the pricing.
Please, note, that less detailed designs will translate better for simple & cute emotes!

meme emotes

coming soon

and they are going to be messy


to place your order
AFTER READING TERMS OF SERVICE
send me an email to [email protected] or just a private message on
my twitter, discord (almakrowan), tumblr, kofi or cara! (Please, do NOT send me instagram messages.)

If your budget doesn't meet the prices,
please let me know ahead of time.
I might be able to accommodate you anyway with
adjusting the commission type or amount of details!

Before placing your order, make sure to read my terms of service.


reference sheet

140€+

Pricing of this kind of commissions depends entirely on how detailed the character design is, and what element you would like to include in the reference sheet.

Base price estimate:
20€+ (layout fee)
+ total price of elements
(bust, halfbody etc.)

Reference sheet comes with all extra information needed for your character design. This includes patterning layouts and if needed, step-by-step guides to achieving specific textures.
Please, make sure to let me know what elements you need the focus on the most. Stick figure layout idea will be very helpful when estimating your individual pricing.
I do not do character design just reference sheets of existing ones.
In special cases I might accept a design revamp/lvl-up commission related to reference sheet order.

For official V-streamer reference sheets, x1.5 promotional licensing applies to the base price (negotiable).


to place your order
AFTER READING TERMS OF SERVICE
send me an email to [email protected] or just a private message on
my twitter, discord (almakrowan), tumblr, kofi or cara! (Please, do NOT send me instagram messages.)

List of changes and updates to Terms of Service since March of 2023:

TOS update: 2023/3/21
Cosmetic changes in layout.
Cleaned up repetitive wording throughout the document.
Underlined possibility of creation of a personalized contract in place of Terms of Service.
Clarified language on the matter of copyright ownership of the artwork and licensing of use of the artwork.
Section: [Licensing Information (Tiers)]
TOS update: 2023/3/20
Underlined the fact that this Terms of Service act as a contract form between the artist and commissioner.
Underlined private messages as accepted proof of changes to the TOS in case to case format.
Added one more possibility of receiving 100% refund (if it comes from the artist's initiative).
Added information of refund not covering payment processor's fees.
Added information on transformative use of commissioned artwork to each licensing tier.
TOS update: 2023/3/15
Excluded instagram DMs from possible contact methods (because of overwhelming amount of spam DMs).
TOS update: 2023/4/15
Further explanation on "further transformative use of commissioned artwork" - what kind of alterations are allowed.
Section: [Licensing information (Tiers)]
TOS update: 2023/7/21
Added section strictly prohibiting incorporation of any hate speech, captions, symbols in transformative use of the artwork.
Changed set rates of commercial tiers of the Licensing Information from set rates to "negotiable".
Section: [Licensing information (Tiers)]
TOS update: 2023/9/24
General cosmetic changes in layout and wording, moving some sentences around to assure clarity of text.


BY PAYING FOR A COMMISSION YOU ACCEPT MY TERMS OF SERVICE.

To discuss any parts of the terms of service please contact me directly.

Latest TOS update: 2023/12/9
Added information of possible delay/slow down on reply to messages.
Section: [Most Important]
Changed default maximum wait time to 60 days.
Section: [Process, Deadlines]
2023/9/9
Added section detailing the delivery and availability (to download) period of your commissioned artwork's files.
Section: [Most Important]
From now on split payments are going to be accepted in form of separate invoices for each stage of the work.
Section: [Payment]


MOST IMPORTANT

By paying for a commission form me, you acknowledge you have read and agree to these Terms of Service.
Any changes to the Terms are going to be discussed case to case in private messages and as such as also bonding to both sides.
You (the commissioner, who must be a person legally able to agree to a contract) are going to receive a digital copy of the commissioned artwork unwatermarked, in full resolution as detailed in [Licensing Information (Tiers)] section.Artwork is going to be drawn by me, Alma Rowan,
to the best of my abilities.
Copyright ownership and use limitations are related to license tier as decided between the commissioner and the artist (Alma Rowan, me) and detailed in [Licensing Information (Tiers)] section.If you wish to have a personalized contract drafted instead of agreeing to Terms of Service, please reach out to me before proceeding with payment - this may require of you to provide your legal information (like your full legal name).Any part of the Terms of Service can be changed upon discussion!

Besides making art, I work a part-time job, and I might not reply your contact message (DM, email, discord) immediately. Please, stay considerate of this, and if you matter is pressing, make sure to state it in you last DM or title of the email so it's easier for me to see.
If I fail to respond to your message within 72 hours assume it got lost in spam and feel free to resend it and/or tag me on twitter!
◦ Provide neat references - you are only entitled to three free of charge major changes on sketch stage, anything further comes with a fee.◦ Follow the rules provided in the commission journal, YCH or Adoptable post if such are provided.◦ I have the right to decline any commission, for whatever reason.◦ Any ill behavior¹ will not be tolerated and your commission will be canceled and refunded if it occurs.

¹Ill behavior: in general unaccepted socially acts: racism, fascism, etc., not ceasing certain behaviors upon my request - eg. flirting, condensending manner of speech/writing, etc.

The commissioned artwork is going to be delivered to you in digital form only, via one drive, google drive, sha.sh, email attachment or in another way
allowing for preservation of full resolution and allowing download of all of the files.
The files might become unavailable to download after two weeks due to storage use, but I keep the files saved on my side, and you can request access to them again.
PLEASE NOTE that I am not responsible for certain situations in which the files could get lost on my side after being delivered to you
(like hardware damage/malfunction/loss, issues with online storage on side of the provider).
Please, make sure to save the files on your own devices to ensure their availability as I am not able to grant their access forever (though, I'm going to try!).

I WILL DRAW:

most themes/aesthetics
all/any genders
all/any species
weapons/armor
mild gore
artistic nudity

I WON'T DRAW:

fetish art
sexual gore
hateful messages
threats
minors or animals in sexual or violent acts


EXTRA FEES

Background prices start with 10€ and go up depending on complexity.◦ Animal, mascot, weapons/items may come with extra fee depending on complexity anywhere up from +20% of the base price.◦ Each extra character is +100% of price (excluding background price).◦ Adding different file types (.psd, video of speedpaint) might come with extra fee depending on the project type.◦ Cutting the illustration for animation (NOT A Vtuber CUT!!!! Much simpler, just preparing for possible animation - cutting limbs, hair layers, loose clothing elements, simple blink preparation, etc.) comes with a fee depending on complexity of your project. Please, note, I do not make the animation, just the cut for rigging of it!.◦ At your wish, the commission can become private for extra 50% of the total price. This way it will not be ever published on any of my social media, portfolio, any possible publications under my name.
Without any additional payment we can agree to not post it before certain date within a year from completion (eg. Vtuber debut/model reveal/birthday of person the art is a gift for etc.), or I can post the illustration stating your name as "anonymous".
Rush fee can be put on orders depending on how quick you need the art done, and my current workload. It's negotiable within 10-500€ and if the deadline is not met, you get full refund of this fee (in form of 25% of refund for every day of delay until the fund is completely back in your hands, or the artwork is completed).

THE WAITLIST

Outside of pre-suggested types of art commissions (YCH, ocassional set price slots) when it comes to custom artwork I take orders by reaching out to people on the waitlist.
Being added to the waitlist is free of any charges.
◦ Waiting time after being added to [general waitlist] to placing the order depends on many factors such as;
Health, work or family issues, amount of orders I'm able to complete each month.
◦ There is no obligation to proceed with the order once I reach out to you in order to confirm your interest (at least two weeks before I can start working on your commission, but you're welcome to select a later date [up to a month, unless stated otherwise in my message to you]). However, if after you've already confirmed your interest, you back out or fail to proceed with the order for any other reason, we will not be working together again.

To join the waitlist just contact me via email or DM (twitter, discord, Cara, tumblr, kofi)!


PROCESS, DEADLINES

◦ Unless agreed otherwise, after payment completion I come back to you within 48hours of workdays (Monday - Friday) with first sketch idea for the art.◦ Besides the sketch, I will give you an option to receive more WIP (Work in Progress) shots, or just the finished piece.
Whenever I send you a WIP, I need your explicit confirmation that everything is good to proceed, or clear pointers on elements you would like me to change/fix.
WIPs might be given as well if I wonder something about the commission.
◦WIP shots are going to be sent to you in small resolution. You are allowed to post them on your social media, but you have to credit me as the artist.◦You are not allowed to transform the WIP shots using AI.◦ Unless agreed otherwise, your order will be completed in up to tree months from you accepting the sketch: I'm going to notify you on the next estimated check-in date for next progress stage (sketch, lineart, flat colors, rendering... as needed), and in case of any delays.
Please note that time you take to reply to my WIP or questions on the process is excluded from this timeframe.
◦ If you need the deadline set earlier than the usual, then depending on the date and my current workload it might come with extra [rush fee] as described in [Extra Fees] section.

PAYMENT

◦ Payment is required upfront unless agreed otherwise.Payment plan is possible to set for all orders, but until the full payment is completed, you will not receive the full resolution files nor the rights to use it in any way. Unless agreed otherwise upfront, full payment is required before I start work.◦ The currency charged is in Euro.
If you are paying not using chosen payment's processor's invoice system, ALWAYS choose "pay for goods and services" option.
◦ You have to send the money within 24 hours to the planned start date, unless agreed otherwise prior to sending the invoice.
Full payment is required upfront, unless we have discussed a payment plan.
◦ Paying in any other way (not agreed upon, not discussed) is considered a donation.


REVISIONS

◦ During the sketch phase, you are allowed up to 3 completely new sketch ideas, and each next is paid 15% of the total price of your commission (so please, be clear in your request if you have prepared a specific pose/idea). This also refers to design and redesign commissions.◦ Every time when I send you a WIP, you're allowed (and encouraged) to let me know if you would like me to make any changes to the artwork. Please, note that these changes have to be relevant to the stage of the WIP. (In other words: you can only change pose of the character during sketch/concept phase. You can only request change to coloring choice during coloring phase, etc.).◦ After a commission is finished only minor changes are allowed to be made, such as small coloring/marking mistakes. They are only possible to be made within a month from completion of the artwork.◦ Any major changes will come with an extra charge: such as an outfit change, outfit addition or subtraction, background change or anything that makes me have to redraw completely any parts of the artwork.

You are not allowed to use rejected sketches and I am allowed to use them for future artwork, YCH, base sets.◦ If your reference was unclear to begin with, then you are not allowed to do minor changes without a fee.
Make sure to be clear in your order what you aim for.


LICENSING INFORMATION (TIERS)

Unless agreed otherwise, I retain original copyright and ownership of the artwork,
which includes but may not be limited to redistributing, reproducing, advertising,
displaying the artwork in any websites, social media and portfolios according to my discretion.
Your rights to redistributing, reproducing, advertising, displaying
the artwork in your websites, social media are rooted in the form of license of your choice,
as explained in this section of Terms of Service.

Any other than Tier 1 (personal use) license use price may be discussed and adjusted
depending on factors such as your audience size.

Please note that rates listed on this website only concern private
persons and small businesses.
For businesses, agencies, organizations, management and groups,
please contact me to arrange in more detail.

.personal usecreator/streamer usepartial commercial usefull commercial use
.when the artwork does not earn you money (also for merchandise for personal use/ gifts for friends, display as banner/icon, personal story illustrations, roleplay art, collection etc.)streaming/monetization platforms, social media platforms tied to your personal brand, in videos, or other promotional materials - the art does not earn you money itself but is used as part of product/brand (also for freebie merchandise)the artwork brings you any kind of profit, but the art is not the main selling point (book cover, music video illustration)when you are going to sell merchandise of any shape or form focused on the artwork (PAID merchandise like stickers, keychains, prints, etc.)
.1x listed price1.5x listed price (negotiable)negotiablenegotiable
resolution:2000x2000px 300dpi+3000x3000px 350dpi+5000x5000px 350dpi+5000x5000px 350dpi+
obligation to credit:yesyesnono
NFT use:nononono
AI/ML use:nononono
Further transformative use (done by humans other than the original artist)*:yes (NO png/vtuber)yesyesyes

Default product file is .png in resolution as explained above.
You have to specify ahead of time if you want it to be a different type of file,
if you want me to include a different file type (for example, a .psd or timelapse of speedpaint),
or if you need the file to be specific resolution other than specified above.
This might come with extra fee.
You will also receive a version "for posting" of your commission - in
reduced resolution and properly watermarked.
Please, reconsider posting full resolution works in online spaces as
they might end up being used by third parties for monetary gain, outside of my or your control (stay safe on the Internet!)!

*Further transformative use (done by
humans other than the original artists):
-recoloring
-removal, change or addition of any elements of the artwork
(for example outfit elements);
-removal, change or addition of background
-cropping, cutting for rig or other kind of animation
Any transformations to the artwork that could be deemed by me to be done with intention to cause harm or spread a hateful message (adding any hate symbols, text or captions) are strictly prohibited.
Other ways of alteration should be discussed prior to making them.
Use of the commissioned artwork with any kind of Artificial Intelligence, or Machine Learning image editor or similar software is strictly prohibited.


REFUNDS AND CANCELLING

◦ You are allowed to request a refund at any time, however the % of refund depends on the progress I’ve already made on your commission.
You can check the process stage on my to-do list at any time.

◦ By commissioning me, depending on the level of completion of the commissioned artwork, you forfeit your right to receive a full refund, as explained in the table on the left.Once the work on commission is started, you are not going to receive full refund unless below situations apply:
-If I miss the set deadline without explanation and mutual agreement to move said deadline forward.
-If it comes from my initiative (cancelling the order for whatever reason).
◦ If there is no color label on your order name on the to-do list, that entitles you to 90% refund at any time.◦ The refund amount does not cover any payment processor fees.◦ The refund is sent within two weeks from issuing it.◦ After receiving a refund you will NOT receive the file of the artwork I have been working on so far, and are NOT allowed to use any of previous WIPs, unless stated otherwise.◦ If you file an unjust chargeback against me, your license to every artwork I have ever made for you (adoptables, character designs, any obtained licenses to use of my artwork) will be retracted (non-refundable) and I have the right to sell the copyrighted artwork (as YCH) or (created by me) design to new buyers.
You will be forbidden to ever commission me, Alma Rowan, ever again.
Your username will be publicly posted everywhere I want for others to watch out for.


HOW TO ORDER

◦ Send me an email to
[email protected]
or just a private message on my twitter, bluesky, discord (almakrowan), tumblr, kofi or cara!
(Please, do NOT send me instagram messages.)
...It's absolutely alright to message me if you're unsure how much your commission cost would be - we will figure it out together!
If the price I give you is above your budget, I will suggest you an alternative cropping/simplifying of some elements (if it will be possible to accommodate to your budget).
Contacting me is in no way bonding to the order!
It's A-OK to ask questions ♡
...If during the contact process you mention your favorite fruit, veggie, other snack, or item and color or pattern of your choice, I'm going to draw a free little silly drawing of your character as ghost wearing a sheet in the mentioned color/pattern, with hat made of the mentioned item. like this (It's a little appreciation token for carefully reading the TOS! ♡)

** What information will I need?**For accepting and pricing:◦ Type of art you're interested in
◦ Your character(s)'s reference(s), their designer's name for watermark,
and a few words about the character(s); their personality, theme, aesthetics... information that will make it easier for me to assure the picture I draw will be depicting more than just their outfit.
◦Information on the idea you have
if you have a pose you would like me to use, or specific angle, expression, anything - it will be very helpful. Feel free to include pictures you found online (though please note, while I can make something similar, I will NOT draw the exact same pose/style, it's ONLY for inspiration's sake) or your own doodle (please don't worry if it's poor quality - it's much more helpful than you may think!)
◦Licensing Tier (see the section above). If you're not sure, just let me know how you plan on using the commissioned artwork.
For the transaction:◦ Your preferred payment method/processor and your payment information (email, but if your country requires you to include more information for receipt to become for example VAT invoice (if you require such), it will also be needed.

Information (RODO) on how, by whom, why and for what period of time your personal information related to this transaction (like our chat/email correspondence [your email address, chat username, etc.], or whatever personal information could be auto-filled based on the payment processor of your choice's user profile [possibly, but not certainly: name, surname, address]) is available to you at any time, both via URL included in the note of the payment's receipt/invoice web address, as well as by reaching out to me via any of my social media, or email ([email protected]).)
tl;dr: I need to keep some of information (like our chat history and the invoice) for up to 5 years as required by law, and all details and explaination on these information in relation to Alma Rowan are granted in URL upon request as they are only relevant to commissioners and not everyone browsing this site or contacting me privately prior to placing order.).
For how this website collects, uses and stores your data, please make sure to make yourself familiar with Carrd's Privacy Policy and RODO information available in link in the cookies message, as well as footer of this site. Carrd is a third party website I only use for presentation of this information. I am not Carrd's administrator.

If you like what I do and would like to support me with a small one-time or monthly donation, please consider checking out my ko-fi!

Thank you for considering supporting me ♡

NEWSLETTER

To subscribe, please join the Greenhouse discord server by clicking this button below:


After joining the server and accepting its rules,
please go to [role assign] channel and select roles corresponding
with the newsletter type you would like to be pinged for.

To subscribe to my newsletter lets you decide what kind of news you would like to receive. You can choose any or all from:

artresourcesnews
a new artwork is posted to my social mediaa new small art/software tip is posted to my twitteran YCH or a special commission slot is open for sale
.a full tutorial or a new resource is posted to publicany bigger/important events or changes to Terms of Service take place

If you're looking for more amazing art,
consider checking out these wonderful creators!

If you're a friend I forgot to link here feel free to invade my DMs and demand the justice.

[Please, note, the information explained in here is just regarding your information accessed and stored by Alma Rowan Katarzyna Cygan in relation to the transaction and commissioning process in general.
The third parties involved in the process (like Carrd.co administrator, chosen payment provider, administrator of chosen contact method...) might have access and store your data as well, that Alma Rowan Katarzyna Cygan has no relation or ability to influence or access.]
1.1 The administrator of some of your personal data is Katarzyna Cygan, doing business under the name Alma Rowan Katarzyna Cygan, with registered location at Pcim 732, NIP 6812074718.1.2 The RODO (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) grants you the following rights related to the processing of your personal data:the right to access your data and receive a copy of it,
The right to rectify (amend) your data,
The right to erasure (if, in your opinion, there are no grounds for us to process your data, you can demand that we erase it),
The right to restrict the processing of your data (you can request that we restrict the processing of your data only to the storage of your data or the performance of activities agreed with you),
The right to object to the processing of your data (you have the right to object to the processing of your data on the basis of a legitimate interest; you should indicate the particular situation that you think justifies us stopping the processing covered by your objection. We will stop processing your data for these purposes unless we demonstrate that the grounds for our processing override your rights or that your data are necessary for us to establish, assert or defend claims),
the right to data portability (you have the right to receive from us in a structured, commonly used machine-readable format the personal data you have provided to us under the contract or your consent; you can have us send this data directly to another entity),
the right to lodge a complaint with a supervisory authority (if you find that we are processing your data unlawfully, you may file a complaint to this effect with the President of the Office for Personal Data Protection or other competent supervisory authority).
The rules related to the exercise of the rights indicated above are described in detail in Articles 16 - 21 of the RODO. Remember that you can also request that we provide you with information about what data we have about you and for what purposes we process it. All you need to do is send an email to [email protected]
1.3 Your personal data may be processed by entities whose services we use. They may have access to your personal data if the services they provide involve or may involve the processing of personal data, if they will provide services to the extent related to such access. This includes, in particular, entities such as web hosts, email service providers, website maintenance provider, mailers, cloud software providers, etc. Remember that your data is secure and processed only to the extent necessary. In addition, if necessary, your personal data may be shared with entities, authorities or institutions authorized to access the data under the law, such as police, security services, courts, prosecutors' offices, as well as tax offices to the extent necessary to carry out tax, accounting and accounting obligations.2. Purposes and activities of personal data processing:2.1 Contact.Data processed: name, e-mail address, chat username plus possibly data contained in the body of the message.
Purpose of processing: to establish contact
Processing period: the content of the correspondence may be subject to archiving and we are not able to clearly determine when it will be deleted.
Legal basis: Article 6(1)(f) of the RODO, i.e. our legitimate interest. The legal basis for post-contact processing is also our legitimate purpose of archiving correspondence for internal purposes (RODO).
Entitlements: You have the right to request the history of correspondence you have had with us (if archived), as well as to request its deletion, unless its archiving is justified by our overriding interests, such as defense against potential claims on your part.
2.2 Depending on chosen payment processor in case of proceeding with commission order and payment, we might also collect data like: name, residential address, telephone number, e-mail address, bank account number. Provision of data is voluntary, it's dep
ending on chosen payment processor.
Purpose of processing: execution of the payment process, archiving of the receipts, invoices, accounts.
Processing period: 5 years counting from the beginning of the year following the fiscal year to which they relate.
Legal basis: Accounting Act of 29.09.1994 (Journal of Laws of 2021, item 217, as amended).