Not tax or legal advice. Use this as an operating guide and confirm the final setup with your tax advisor.
Payer readiness checklist
Before paying, the payer should have:
- Country selected and a recognized location.
- Billing address ready; shipping address if the deal needs it.
- Business identity ready for B2B checkout.
- Tax ID ready where reverse charge or local VAT treatment depends on it.
- Payment method ready for the chosen checkout rail.
If the payer is missing a usable location or tax ID, ReBattery may only be able to show a limited tax preview until the facts are completed.
Payee readiness checklist
Before receiving payment or issuing an invoice, the payee should have:
- Legal entity name and invoice identity ready.
- Billing address complete and current.
- Stripe Connect payout setup active if payouts are required.
- Local tax registration status known.
- Tax IDs available where the jurisdiction expects them.
- Invoice identity aligned with the legal seller or issuer.
Connect payout readiness is separate from tax readiness: a connected account can be active for payouts while tax registration details still need review, and vice versa.
Payee registration status matrix
| Status | What it means | Payment readiness |
|---|---|---|
| Registered | The seller/payee has a known active tax registration for the relevant jurisdiction. | Can usually support tax-calculated or reverse-charge flows when the other facts also line up. |
| Not registered | The seller/payee is known not to be registered for the relevant tax. | May be treated as zero-tax or non-taxable where policy allows. |
| Unknown | The system cannot confirm the status yet. | Not payment-ready until the missing facts are resolved or reviewed. |
Who pays whom
| Deal type | Payer | Payee | Tax focus |
|---|---|---|---|
| Buyer-pays resale | Buyer | Supplier | Buyer location, buyer tax ID, seller invoice identity. |
| Recycler-pays recycling | Recycler | Supplier/recycler counterparty | Payer location, payee identity, and whether the payee is registered. |
| Supplier-pays recycling | Supplier | Recycler | Supplier location, recycler identity, and any underlying supply treatment. |
The commercial role and the tax role are not always the same. Connect status alone does not decide the law.
Before payment
Before ReBattery shows a final checkout total, it checks three things:
- Tax preview — the payer sees a preview using the best available location and tax facts.
- Readiness blockers — missing location, missing tax ID, or unknown payee status can block payment.
- Provider registration snapshot — the platform may use a stored registration snapshot for the relevant account when provider-backed tax setup is needed.
The preview and checkout flow also writes to the canonical ledger:
account_tax_profiles— local billing identity and tax facts.account_tax_registrations— provider snapshots used for operational readiness.deal_tax_determinations— canonical deal-level tax ledger.
Invoices and receipts
Invoices and receipts should match the legal seller or issuer.
- If ReBattery is the liable seller/deemed supplier, the invoice should reflect ReBattery as issuer.
- If the connected seller/payee is the liable supplier, the invoice should reflect that legal entity.
- Reverse charge notes should only be used where the local rule, location facts, and validated tax ID support them.
- Keep payer-facing receipts and seller/payee invoices aligned with the actual commercial and legal roles.