Commissionaire in its own name
A commissionaire in its own name sells in its own name what someone else produces. That is how OnBio sells all your products. The buyer buys from OnBio, which issues the invoice with the tax. You supply OnBio with the service of creating and delivering that product. Your share reaches you with the self-billed invoice of each month.
Legal basis
Article 11.Two.15 of Law 37/1992 on VAT governs it and treats the sale of the commissionaire as two transactions, yours to OnBio and OnBio's to the buyer. For electronic services, article 9a of Implementing Regulation (EU) 282/2011 completes it.
Related terms
Used in
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