Groupon Goods Global GmbH VENDOR INVOICE GUIDE. This Guide Applies to:

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1 VENDOR INVOICE GUIDE This Guide Applies to:

2 Guide Introduction This guide contains important information to help you produce and provide Groupon Goods Global GmbH with invoices that are compliant with European VAT legislation. Invoices that do not comply with these guidelines will be rejected which will result in payment being delayed. Please also ensure that when submitting your invoice that it is not double sided and it is a PDF format as this will also further delay payment. For the purpose of simplicity this guide shall refer to as GGG GmbH. The Groupon Team Table of Contents Introduction 1 Instructions on invoice creation for domestic shipping 2-4 Additional instructions on invoice creation for non-domestic EU shipping 4 Example invoice for domestic shipping 5 Example invoice for non-domestic EU shipping 6 Invoice Template for domestic shipping 7 Invoice Template for non-domestic EU shipping 8 VAT ID numbers by country 9 This guide applies to: Austria Belgium Denmark Germany Spain Finland France Italy Netherlands Poland Sweden United Kingdom 1

3 Instructions on invoice creation for domestic shipping Please ensure that when submitting your invoice that it is not double sided and it is a PDF format. The following points are index in the invoice template of page 5 and Invoice Number This is a unique reference number issued by your company. Failure to provide unique reference numbers will result in delays to your payment. Date of invoice This needs to be the date upon which you issued the invoice. Customer Billing Address Address of the company purchasing the goods. Any Groupon purchase will need the Groupon Goods Global GmbH address in. Vendor Address This is your legal registered address. Customer Billing VAT ID Please insert the VAT ID number of GGG GmbH for the destination country of goods. Example 1 Destination France Example 2 Destination United Kingdom Freier Platz 10 Freier Platz 10 GGG GmbH VAT ID FR GGG GmbH VAT ID GB Note: GGG GmbH will always be the customer billing address. The GGG GmbH VAT code will be different dependant on the shipping destination country. For all GGG GmbH country VAT ID numbers, please refer to the last page of this guide. 6 Vendor VAT ID or Registration Number Please insert your VAT ID number or VAT registration number. This must be the VAT number where you are registered. VAT registration number: A number assigned to you for VAT purposes and is more commonly used for domestic VAT. VAT ID number: A separate number that is assigned to you for VAT purposes by the tax authorises and enables you to do cross border trade within Europe. This number will always start with your country suffix. 7 Shipping Destination Insert the destination of shipping. If you are shipping to multiple customers please state: Various Customer Addresses in [country of shipping]. 2

4 8 Warehouse Address Please insert the address of the warehouse that you are shipping the goods from. If this is the same as your registered address please insert this address. 9 Partner Manager Contact Please insert name of the partner manager you dealt with to launch this deal. 10 Shipping Date Insert the first and last date of customer shipment. 11 Delivery Terms On all shipments the vendor is responsible for costs and risks involved in bringing the goods to the place of destination; is obliged to clear the goods not only for export but also for import, to pay any duty for both export and import and to carry out all customs formalities. Therefore please state on every invoice that the delivery terms are DDP, which means Delivered Duty Paid Item Description Insert the description of the good(s) as per the Option to Purchase agreement. SKU / EAN Insert the SKU/EAN number as per the Option to Purchase agreement. Currency This must be the currency of the shipping destination. This will be the as per the Option to Purchase agreement. Example 1. If you ship to Great Britain this will need to be British pounds. Example 2. If you ship to France this will need to be Euros. 15 Quantity Insert the quantity of products shipped to Groupon Goods Net Unit Price This must be the price of the product as per the Option to Purchase agreement. Return Allowance This is the discount the seller provides the buyer to offset the cost of potential returns. Ensure this is the same percentage as in the Option to Purchase agreement. 18 Net Total This is the total price without VAT. 19 VAT percentage Insert the VAT percentage as per the Option to Purchase Agreement and insert the VAT total. 20 VAT Amount Please insert the VAT total amount charged to GGG GmbH by VAT percentage. 3

5 21 Gross Total Net Total + VAT Amount. 22 VAT Total Sum of VAT Amount. 23 Invoice Total Sum of Gross Total. 24 Bank Details. Provide your Bank Name, Account Number, IBAN and BIC number if you are in the UK you will need to provide your sort code too. Ensure your partner manager at Groupon has these bank details. Additional Instructions on invoice creation for non-domestic shipping 25 Vendor VAT ID You are required to insert your Vendor VAT ID. A VAT registration number in this instance is not sufficient. In case you do not have a VAT ID you cannot enter into a cross border trading agreement with GGG GmbH VAT percentage Please ensure that VAT is charged at a rate of 0%. This is as per the EU directive declaring that the exemption of the supply of goods according to article 138 of Council Directive 2006/112/EC. Required Legal VAT text. When shipping non-domestically you are required to state: Liability to calculate VAT shifted to the recipient according to article 138 of Council Directive 2006/112/EC. 4

6 Example Invoice Domestic Shipping 1 Invoice Number: [*******] 2 22/01/2014 Customer Name & Billing Address Vendor Name & Address 3 Freier Platz 10 4 Scarpe Italiane 1 Roma Strada IT1234 Firenze Italy 5 GGG GmbH VAT ID IT VENDOR VAT ID #: [************] VENDOR VAT Registration #: [************] Shipping Destination Warehouse Address 7 Various Customer Addresses in: [Italy] 8 Scarpe Italiane 1 Roma Strada IT1234 Firenze Italy 9 Groupon Partner Manager: [************]@groupon.com 10 Shipping Dates: First date of customer shipment: [DD/MM/YYY] Last date of customer shipment: [DD/MM/YYY] : Delivery Term: DDP L 12 : Item Description SKU/EAN Currency Quantity Net Unit Price Return Allowance % Net Total VAT % VAT Amount Gross Total Grande Scarpa [********] EUR % 3, % , Piccola Scarpa [********] EUR % % Scarpa [********] EUR % % VAT Total 1, Invoice Total 23 5, Bank Details: Vendor Shipping Ltd Account: Swift Code/BIC : MIDLGB00 Ubi Banka Sort Code: IBAN : IT2MIDL

7 Example Invoice Non-Domestic Shipping Invoice Number: [*******] 22/01/2014 Customer Name & Billing Address Freier Platz 10 GGG GmbH VAT ID FR Vendor Name & Address Scarpe Italiane 1 Roma Strada IT1234 Firenze Italy VENDOR: VAT ID # [************] Shipping Destination Various Customer Addresses in: [FRANCE] Warehouse Address Scarpe Italiane 1 Roma Strada IT1234 Firenze Italy Groupon Partner Manager: Shipping Date(s): First date of customer shipment: [DD/MM/YYY] Last date of customer shipment: [DD/MM/YYY] Delivery Term: DDP : Item Description SKU/EAN Currency Quantity Net Unit Price L : Return Allowance % 26 Net Total VAT % VAT Amount Gross Total Grande Scarpa [********] EUR % 3, % , Piccola Scarpa [********] EUR % % Scarpa [********] EUR % % VAT Total 0.00 Invoice Total Bank Details: Vendor Shipping Ltd Account: Swift Code/BIC : MIDLGB00 Ubi Banka Sort Code: IBAN : IT2MIDL , Liability to calculate VAT shifted to the recipient according to article 138 of Council Directive 2006/112/EC 6

8 Template Invoice Domestic Shipping Invoice Number: [*******] Customer Name & Billing Address [DD/MM/YYYY] Vendor Name & Address Freier Platz 10 GGG GmbH VAT ID [***********] VENDOR VAT ID #: [************] VENDOR VAT Registration #: [************] Shipping Destination Warehouse Address Various Customer Addresses in: [*********] Groupon Partner Manager: Shipping Dates: First date of customer shipment: [DD/MM/YYY] Last date of customer shipment: [DD/MM/YYY] 10 : Delivery Term: L : Item Description SKU/EAN Currency Quantity Net Unit Price Return Allowance % Net Total VAT % VAT Amount Gross Total % % % % % % VAT Total Invoice Total Bank Details: 7

9 Template Invoice Non-Domestic Shipping Invoice Number: [*******] Customer Name & Billing Address [DD/MM/YYY] Vendor Name & Address Freier Platz 10 GGG GmbH VAT ID [***********] VENDOR VAT ID #: [************] Shipping Destination Warehouse Address Various Customer Addresses in: [*********] Groupon Partner Manager: Shipping Dates: First date of customer shipment: [DD/MM/YYY] Last date of customer shipment: [DD/MM/YYY] : Delivery Term: L : Item Description SKU/EAN Currency Quantity Net Unit Price Return Allowance % Net Total VAT % VAT Amount Gross Total % 0% 4 0% 4 0% Bank Details: VAT Total Invoice Total Liability to calculate VAT shifted to the recipient according to article 138 of Council Directive 2006/112/EC 8

10 VAT ID numbers Country EU Abbreviation VAT Identification number Austria AT ATU Belgium BE BE Denmark DK DK Germany DE DE Spain ES ESN C Finland FI FI France FR FR Ireland IE IE KH Italy IT IT Netherlands NL NL B01 Poland PL PL Sweden SE SE United Kingdom UK GB County NON-EU Abbreviation VAT Identification number CH CHE MWST 9