VAT for companies and self-employed workers
At IPHONERY.com, we issue invoices under the special regime for used goods (REBU) in accordance with current Spanish tax legislation. This regime applies to companies involved in the purchase and sale of used goods, works of art, antiques and collectibles.
A REBU invoice is a tax document reflecting the sale and purchase of a used product, in which VAT is not broken down. It is important to clarify that, although VAT is not itemized, a REBU invoice is a legal and valid document for all purposes, including processing the product warranty.
As we are registered with the tax authority under the heading “Sales”, we only pay taxes on the profits made from the sale of the product, and not on 100% of its price. This is why we do not indicate VAT on our invoices.
It is also worth noting that although we focus on offering new and sealed products, these come from retail outlets and not from authorised distributors. Issuing invoices with itemised VAT in such cases would be an offence from the point of view of the tax authorities.
It is important to note that the REBU invoice is fully suitable for issuing a warranty on the purchased product. In the event of any problems with the product, the customer can make use of the warranty by presenting the relevant invoice.
Finally, we remind our customers that although most of our products are new and sealed, sometimes we offer unsealed products. The condition of these products will be clearly indicated in the product description on our website.