Legal
Annex I — Third-party invoicing agreement
Annex to the CanGerard General Terms and Conditions for Sellers. It governs the engagement whereby the Platform issues the invoices for the Seller's sales in the name and on behalf of the Seller. If the language versions diverge, the Spanish version prevails.
Version: 1.0 · 02/07/2026
1. Purpose and nature
1.1. This agreement constitutes the documented prior agreement required by Article 5 of the Regulation governing invoicing obligations (Real Decreto 1619/2012), under which the Seller entrusts NEGOCIS DIGITALS CANGERARD, S.L. (the "Platform"), in its capacity as a third party, with the material issuance of the invoices corresponding to the transactions carried out by the Seller through the Site. 1.2. Invoices shall be issued in the name and on behalf of the Seller, who retains at all times the status of taxable person and the responsibility for compliance with its invoicing obligations, without prejudice to the Platform's liability towards the Seller for the correct material performance of the engagement in accordance with this Annex. 1.3. This agreement does not constitute self-billing by the recipient, nor does it make the Platform a party to the Seller's transactions.
2. Scope
2.1. The engagement covers exclusively: (a) the invoices (full and simplified) for the sales of the Seller's Products concluded through the Site; (b) the corrective invoices arising from returns, withdrawals, cancellations, discounts or errors relating to those transactions; and (c) the delivery of the invoices to the Buyer and of a copy to the Seller. 2.2. The engagement does not cover the Seller's transactions outside the Site or the keeping of its accounts, record books and tax returns, which are the exclusive responsibility of the Seller.
3. Data and accuracy
3.1. The Seller provides and keeps up to date in the Dashboard the data required for invoicing: full identification, tax identification number (NIF), fiscal address, applicable VAT regime (general regime, equivalence surcharge, exemptions or other special regimes), tax rates per Product and any mandatory statement that must appear on its invoices. 3.2. The Seller warrants the accuracy of such data and is liable for the damages arising from its inaccuracy or failure to update, holding the Platform harmless against third parties and public authorities on such grounds. 3.3. The Platform shall notify the Seller, as soon as possible, of any issue detected in the issuance process.
4. Issuance rules
4.1. Timing. Invoices shall be issued automatically at the time of confirmation of the Order or of collection of payment and, in any event, within the time limits of Article 11 of RD 1619/2012. 4.2. Series. In accordance with Article 6.1.a) of RD 1619/2012, the invoices issued by the Platform as a third party shall be issued within a specific, differentiated series for each Seller, with its own consecutive numbering. Corrective invoices shall be issued within a specific corrective series. 4.3. Type of invoice. As a general rule, a simplified invoice shall be issued where the transaction so allows (retail sales to final consumers within the limits of Article 4 of RD 1619/2012). A full invoice shall be issued: (a) when the Buyer so requests; (b) when the Buyer provides a tax identification number (NIF) and acts as a business or professional; and (c) in the other cases where it is mandatory. The Site's purchase process shall allow the Buyer to request a full invoice and enter their tax details. 4.4. Content. Invoices shall include all the mandatory particulars of RD 1619/2012 according to their type, the identifying details of the Seller as issuer (with an indication that the material issuance is carried out by a third party) and the special statements applicable to the Seller's regime as declared under clause 3. 4.5. Delivery and copies. The invoice shall be sent automatically to the Buyer by electronic means, and a copy of all invoices and corrective invoices issued in the Seller's name shall likewise be made available to the Seller automatically, downloadable from the Dashboard. 4.6. Currency and language. Invoices shall be issued in euros and, as a minimum, in Spanish.
5. Corrective invoices, returns and incidents
5.1. Once a return, withdrawal or cancellation has been confirmed in accordance with the Terms, the Platform shall issue the corresponding corrective invoice in the Seller's name. 5.2. The Seller may request through the Dashboard the correction of material errors; the Platform shall process such requests diligently.
6. Computerised invoicing systems and VERI*FACTU
6.1. The Platform declares that the computer system used for the issuance of the Seller's invoices will be adapted to the requirements of Real Decreto 1007/2023 (Regulation on computerised invoicing systems) and its implementing rules within the legally required time limits — following the postponement approved by Real Decreto-ley 15/2025: 1 January 2027 for Corporate Income Tax payers and 1 July 2027 for the remaining obligated parties — including, as applicable, the generation of invoicing records with hash and chaining, the inclusion of the tax "QR" code and, where applicable, the legend and submission specific to the "VERI*FACTU" modality. 6.2. The Seller acknowledges that, with respect to the invoices issued through the Site, the Platform's system constitutes its computerised invoicing system for the purposes of such regulations, and undertakes not to manipulate or alter the records generated. 6.3. If the Seller is covered by equivalent regional (foral) systems or falls outside the scope of RD 1007/2023, it shall notify the Platform so that the appropriate adaptation can be made.
7. Retention
7.1. The Seller, as the taxable person, shall retain the invoices and copies for the statutory periods. The Platform shall retain and keep accessible in the Dashboard the invoices issued during the term of the relationship and, after its termination, shall provide the Seller with a complete export. 7.2. Retention by the Platform does not exempt the Seller from its own retention duty.
8. Consideration
The issuance of invoices under this Annex is included in the Commission and does not accrue any additional consideration.
9. Revocation and termination
9.1. The Seller may revoke this engagement at any time by notice through the Dashboard or to gerard@cangerard.cat, with effect from the fifth business day thereafter. From the revocation onwards, the Seller must issue the invoices for its sales on the Site itself (or through another third party); if this is not technically possible, the revocation shall entail the Seller's deregistration, subject to prior settlement of pending transactions. 9.2. This Annex terminates upon termination of the Terms, with the obligations to issue pending corrective invoices, deliver copies, provide the export and retain records surviving such termination.
10. Data protection
The personal data processed for the issuance of invoices (data of Buyers and, where applicable, of the Seller as a natural person) shall be processed in accordance with Annex II and the Privacy Policy. The tax details of Buyers who request a full invoice shall be used exclusively for its issuance and statutory retention.
11. Governing law and jurisdiction
This Annex is governed by Spanish law and is subject to the same forum as the Terms (Courts and Tribunals of Barcelona).
Signature / electronic acceptance by the Seller
Signature / electronic acceptance by the Seller (time-stamped record in the Dashboard): • Seller: ____________________ · NIF: ____________ • Representative (if a legal person): ____________________ • Date and evidence of acceptance: ____________________