1. Definition and purpose of eMAG vouchers – outlining when and how eMAG provides vouchers to customers (e.g., promotional campaigns, corporate offers, and special occasions).

2. Order processing with vouchers – step-by-step instructions for handling orders partially or fully paid with vouchers:

   • Partial coverage: how to calculate remaining payment, set cash on delivery, and issue invoices or receipts.

   • Full coverage: how to ship products without cash on delivery and properly account for the full voucher value.

3. Receiving payments from eMAG – instructions on requesting a Set-off Protocol through the Message Center after the weekly invoice issuance.

4. Accounting and legal notes – clarifications on VAT handling, invoicing responsibilities, and the correct method for documenting transactions involving vouchers, according to the EU VAT Directive (Art. 220).

Purpose

This document helps eMAG merchants correctly manage financial, accounting, and logistical steps when fulfilling customer orders that include voucher payments, ensuring full compliance with eMAG’s policies and EU VAT rules.