Chapter 1 of 6
Chapter 1 of 6
Who sells your products
Before talking about VAT or invoices you need to know who sells each product before the law. On OnBio the answer is almost always the same: OnBio sells your products as the legal seller. The exception is the VAT-exempt sessions of healthcare and private tuition. That decides who charges the tax, who issues the invoice to the buyer and which invoice goes into your tax returns.
OnBio as the legal seller
For courses, downloads, memberships, the private podcast, bundles, live events, one-to-one sessions, session packs and custom services, OnBio sells to the buyer in its own name. The content and the service are yours and the sale is OnBio's. The law calls this a commissionaire in its own name.
That is why OnBio charges the tax of each sale, issues the invoice to the buyer and declares that tax. You supply OnBio with the service of creating and delivering what you sell. Each month OnBio settles your sales and issues a self-billed invoice in your name for your services. That self-billed invoice is what counts as your income.
What the buyer sees
The law requires telling the buyer who sells to them. The legal information of your store shows your trader details and those of OnBio as the legal seller. Every product page says that OnBio sells and that the content is yours, with the details of both.
- 1. Open your store.
- 2. Click Legal information of the store in the footer.
- 3. Check the details under Who sells.
Who sells in your store explains it in more detail.
In onboarding you signed two authorisations. The self-billing agreement allows OnBio to issue your self-billed invoice each month. The representation before the Spanish Tax Agency allows it to send to Verifactu the records of those invoices.
If one is missing, OnBio can't settle your sales. You can review them in Authorisations.
The exempt sessions
If you provide healthcare or private tuition, you can ask for your sessions, packs and custom services to sell in your name and without VAT. With that exemption approved, you are the seller in those sales and OnBio issues the invoice for you as a third party. They stay out of your self-billed invoice. Sell your exempt sessions explains it step by step.
What you have now
You know that OnBio sells your products except the exempt sessions. Your income from those sales of OnBio arrives with the monthly self-billed invoice. In the next chapter you see which tax each sale carries.
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