Proper documentation of sales is one of the most important obligations of every Seller operating on our platform and forms the foundation of transparency and compliance of transactions with applicable legal regulations. A proof of purchase must be issued in a reliable, timely manner and in accordance with both the laws of the relevant market and the platform’s Terms & Conditions, which specify customer service requirements.

The Seller is obliged to send a fiscal receipt or its equivalent to the Buyer within 1 business day from the moment the order shipment is dispatched. This document must be prepared in the official language of the country where the purchase was made, so that the Buyer can fully understand its content. Failure to provide a valid or timely receipt may constitute a violation of the sales rules and result in consequences specified in the platform’s Terms & Conditions.

If the Buyer requests that missing information required by law—such as a VAT number or taxpayer identification number—be added to the receipt, the Seller is required to make the necessary amendments within 1 business day of receiving such a request. This applies in particular when the Buyer has provided their VAT or equivalent tax identification number during the order process and requests it to be included on the proof of purchase.

At the Buyer’s request, the Seller is obliged to issue an invoice in accordance with the applicable tax laws. The invoice may be delivered either in paper form enclosed directly with the shipment or electronically, sent to the Buyer’s email address. In either case, the document must be clear, complete, and compliant with the legal requirements of the market where the sale took place. The invoice must include the full details of both the Seller and the Buyer, the Seller’s VAT number, the Buyer’s VAT number (if requested), as well as the IMEI number or serial number for mobile devices and electronic equipment, where required by law or warranty procedures. Additionally, the invoice must include all legally required elements such as the date of issue, document number, product or service name, unit net price, net value, tax rate and tax amount, as well as the total gross amount of the transaction. On the sales invoice, the shipping cost must be indicated as “0”.

It is strictly prohibited to include the Seller’s bank account number on the invoice, as all payments for transactions carried out on the platform must be processed exclusively through authorized payment systems. This measure is intended to protect Buyers against potential fraud attempts and to ensure the financial security of both parties.

VAT Margin Scheme

When selling refurbished devices on our platform, please note that transactions may be carried out under the VAT margin scheme. This means that VAT is applied only to the Seller’s margin, i.e., the difference between the purchase price and the selling price of the product. In such cases, the gross price is the final price for the Buyer, and the invoice will not display a separate VAT amount, since it is not calculated on the full value of the device. The Seller must inform the Buyer, upon request for an invoice, that the sale is carried out under the VAT margin scheme. If the Buyer asks about the VAT rate or how it is applied, the Seller must provide a clear and complete explanation to resolve any doubts regarding the tax settlement.