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Mana was built to help power our Merchants on BackMarket’s direct-to-consumer marketplaces by offering them the tools, services, and products to grow their business and extend the life of refurbished electronics across the globe.
 
We have a big vision for all the ways that Mana by Back Market will help our Merchants to power their business...and we are just getting started. Our Beta program is focused on bringing transparency, consistency, and quality to our direct-to-consumer Sellers as they source devices for resale to consumers.  Stay tuned for what is coming next…

While there is no membership fee to gain access to the Mana marketplace, there is a 3% service fee on all transactions. The service fee is already factored into the listing prices you see on Mana.

 
The 3% fee is waived for active Merchants selling on Back Market direct-to-consumer platform.

Our Sellers are distributors, wholesalers, retailers, reverse logistics companies, liquidators, and manufacturers. Every Seller is vetted by Back Market. You can identify unique Sellers by their “Seller Number” listed on the top of each Product Listing Page.

If you have questions for a specific Seller, please contact us and we will help you get the answers you need.

If you scroll down to the shipping section of the product page, you will be able to see the location of the warehouse the lot is shipping from.

If you scroll further down to the details section of the product page, you will find the ‘Market of Origin’ for the devices in the lot.

At the very top of the product page, you will find the ‘Seller Number’ which is a unique identifier for every supplier on Mana. The Seller Number will also appear on your invoice. If you have questions for a specific Seller, please contact us and we will help you get the answers you need.

We are so glad that you’re back! To repurchase from the same Seller you can:
1. Use the ‘Seller’ catalog filter and select the Seller Number that matches the one on your invoice.

or

2. Input the Seller Number (found on your invoice) into the Mana search bar.

If you’re having trouble finding the Seller Number, you can always contact us directly.

Mana by Back Market strives to give you consistently great quality devices, at consistently low prices. All of our product lots have fixed pricing for that reason.

However, Buyers can submit a counter-proposal on a specific lot by clicking the purple ‘Want to submit a pricing counter proposal?’ button on the product page.

We’re glad you’re joining the refurb revolution! 🥳

At this time, Mana by  Back Market only supports wholesale customers and requires resale documentation for all registered customers. If you’d like to buy devices individually, check out our consumer site at www.backmarket.com. 

Currently Back Market Mana is available for Buyers and Sellers within the United States and European Union.

List of countries supported: USA, France, Finland, Netherlands, Portugal, Belgium, Germany, Austria, Italy, Spain. 

Want to hear more about our plans to bring refurbished devices to the world? Contact us to be added to our early-access group.

If you’ve been invited to Mana Back Market (congrats by the way!), you can complete the registration form here.

At this time, we ask all invited customers to complete the registration form even if you already have an account at www.backmarket.com. We apologize for the repetitiveness and appreciate your patience.

To update your account details please contact us.

You may reset your password from the sign-in page, you will need to log out to access it. 

If you are looking for a specific product and are unable to find it on Mana Back Market Mana, please submit a  "Want to Buy" request here. We will do our best to find it for you.

Back Market Mana supports two shipping types. For each product lot, the Seller is able to select which shipping options will be offered to the customer.  You can view the shipping options for each lot on the product description page and will select your shipping option during checkout.

Buyer Arranged Shipping - This is when the Seller selects to allow you, the Buyer, to arrange shipping. You are responsible for the shipping fees, any applicable duties and taxes and for arranging the product transport. The incoterm for a cross-border, Buyer Arranged shipment is Ex works (EXW). Under this incoterm the Buyer is responsible for export and import clearance. Upon your payment verification Back Market Mana will connect you with the Sellers via email. At that time the Seller will have one (1) business day to provide you with the necessary pick up information, including:

-Weight of the Package(s)

-Package Dimensions

-Pick-Up Address

-Available Time Slots for Pick-up

-Additional Notes

Products must be available for pick-up within two (2) business days of your payment and order confirmation.

You, as the party arranging shipping, must provide Mana by Back Market with the tracking number to support the Mana Warranty Policy. Failure to provide the tracking number within a reasonable period of time post purchase will void the Seller’s obligation to support the Mana Warranty Policy. 

Seller Arranged Shipping - The Seller can build the shipping fee into the product lot listing price or elect to break out the fixed price shipping rate, which you will pay in addition to the product lot price.  The incoterm for a cross-border, Seller Arranged shipment is Delivered at Place (DAP), under this incoterm the Buyer is responsible for import clearance and any applicable local taxes or import duties. Once you have provided payment, the Seller will have two (2) Business Days upon receiving the shipping details to confirm shipment and the package must be scheduled to deliver within nine (9) days for US Domestic shipments and ten (12) days for International shipments to Europe. 

To read more about our shipping terms please refer to the Buyer Terms of Use.

When selecting Seller-Arranged shipping on Mana, the total shipping delays (from date of payment collection) should not exceed:

-9 days from the US to the US;

-12 days from the US to the EU;

-9 days for domestic shipments within the EU (e.g. France to France);

-12 days for international shipments within the EU (e.g. Italy to Germany).

The  tracking number for each shipment will be emailed to you and can be found from your Orders in the Account tab.

If you have not received your shipment within seventy-two (72) hours of the expected delivery time, please complete a Return or Refund Request (RRR) Form and review the Mana by Back Market Warranty Policy. We’ll be happy to help resolve any shipping issues.

Once your order has been approved by the Mana Team, you will receive an email with an attached invoice and payment instructions. You may also view the status of all your orders under your Account Profile.

You may view all of your order history and status within the Account Profile.

All orders must be paid within two (2) business days of receiving the order confirmation email from Mana by Back Market.  Payment instructions will be included on the invoice attached to the confirmation email.  

At this time we accept both wire transfer and credit card payment.

All prices listed on the Site are exclusive of all sales, use, and excise taxes, and any other similar taxes, including VAT, duties, and charges of any kind. The amount of any Taxes applicable shall be paid by you.

You are solely liable for and obligated to pay for any Taxes, interest, and penalties assessed by a taxing authority or any other third party in connection with, arising out of, or otherwise resulting from the purchase of any Products from the Site.

This applies to US based  businesses only.  A reseller's certificate, also known as Seller's Permit, Sales Tax License, Sales and Use Tax Permit or a Certificate of Authority, exempts you as the buyer from having to pay sales tax on a purchase made for resale. A reseller's certificate is required for approval of any customer, not including states that do not charge sales tax. If you have any questions about how to submit these with your customer application please contact us.

Back Market can not provide you tax guidance. This FAQ is only directional. You are solely liable for and obligated to pay for any Taxes, interest, and penalties assessed by a taxing authority or any other third party in connection with, arising out of, or otherwise resulting from the purchase of any Products from the Site.

The EORI number is a unique identification number that companies are required to use when they want to import goods from outside the EU. The EORI number applies in all EU Member States.

So if you order products on the Back Market platform (e.g. from the US or the UK) and you have them shipped to a destination in the EU where you act as importer you need an EORI number.

The EORI number can be obtained from your local customs authority:

Austria

France

Germany

Italy

Netherlands

Spain 

UK

Portugal - If you are established in Portugal you don’t need to apply for EORI number, because it will be obtained automatically via your Tax identification number (NIF).

Yes, you normally must pay VAT and import duty from USA on goods imported when they are first brought into the EU (i.e. France or Germany).

The amount of any Taxes that are due at import shall be paid by you to Customs, or by the shipping company on your behalf. 

The invoice generated by Mana by Mack market contains the information you need. VAT and duties care calculated as a percentage of the Sales price plus cost of shipping.

You can check the applicable VAT and duty rates here: https://trade.ec.europa.eu/tradehelp/

Yes, however, most products sold on Mana by Back Market such as Smartphones, Laptops and tablets have a 0% customs duty rate. VAT is in principle payable, but most European countries offer the option to pay customs duties monthly.

Many EU countries offer the possibility to settle the VAT in the VAT return (I.E. Netherlands, France, Belgium) or defer the VAT to a later moment (i.e. UK). Consult with your tax advisor or local tax/customs authorities on the options in your jurisdiction.

Prices on lots sold by Sellers from the EU are displayed excluding taxes. 

Both lots under Standard VAT and marginal VAT are being sold on Mana by EU Sellers. You can use our VAT Margin filter to see the lots that are VAT Margin only.

You must pay Taxes and import duty from USA on goods imported when they are first brought into the EU (i.e. France or Germany). 

Regarding duties, most products sold on Mana by Back Market such as Smartphones, Laptops and Tablets have a 0% customs duty rate. 

Regarding taxes, Standard VAT will apply for purchases made from US Sellers. The VAT due isn’t charged on Mana at checkout. It shall be paid at import, by you to Customs, or by the shipping company on your behalf.  In the latter case, the shipping company will invoice you the VAT after delivery. 

When making your purchasing decision be sure to consider these additional upfront costs.

Below is a table of the Standard VAT Scheme: 

Importing country - VAT due

FR - 20%

BE - 21%

SP - 21%

PT - 23%

IT - 22%

GE - 19%

AT - 20%

NL - 21%

FN - 24%

Table last updated on December 9, 2020. Values are subjected to change.

Many EU countries offer the possibility to settle the VAT in the VAT return (I.E. Netherlands, France, Belgium) or defer the VAT to a later moment (i.e. UK). Consult with your tax advisor or local tax/customs authorities on the options in your jurisdiction.

For all European-based Buyers, with the exception of purchases shipped from the same EU country, all prices listed on the Site are exclusive of all sales, use, excise taxes, and any other similar transaction taxes, duties, and charges of any kind.

There won’t be any VAT charged on Mana. However the Reverse Charge is applied, and you will be responsible for making the declaration of both the purchase (input VAT) and the supplier’s sale (output VAT) in the VAT return. In this way, the two entries cancel each other from a cash payment perspective in the same return, and you won’t need to cash out the VAT. VAT is calculated according to the VAT rate applying for the respective product in your country applied to the purchase price of the products. 

Note: If the VAT Margin Scheme applies to a Product it will be clearly indicated on the website’s listing and on your invoice.

For all European Buyers, when the goods purchased on Mana are being shipped from the same country where the Buyer is located, VAT will be calculated and charged to the Buyer on the invoice. 

Note:  If the VAT Margin Scheme applies to a Product it will be clearly indicated on the website’s listing and on your invoice.

Below is a table of the Standard VAT Scheme:

Shipped From/To - VAT due 

FR - 20%

BE - 21%

SP - 21%

PT - 23%

IT - 22%

GE - 19%

AT - 20%

NL - 21%

FN - 24%

Table last updated on December 9, 2020. Values are subjected to change.

As a rule, VAT is payable on goods imported from non-EU countries before the goods are released by customs. The VAT is payable at the same time, at the same place, and in the same manner as any applicable customs duty.

However, an importer may apply for the deferment of the payment of VAT due on the importation of goods under a postponed import VAT accounting scheme provided for in Article 26 of the VAT Act. Under the scheme, the amount of VAT due is not paid upon importation, but upon filing of the VAT return. Upon customs clearance, any outstanding tax due is recorded in a tax account (Abgabenkonto).

Import VAT (Einfuhrumsatzsteuer) is due on the later of:

• the 15th day of the month following the day on which the import VAT is recorded on the tax account, and

• the 15th day of the second month following the VAT period during which the import VAT liability arises (for example, for an import cleared on 20th May, the deadline is 15th July – assuming the importer files monthly).

In order to qualify for the scheme, the importer must:

•be VAT-registered in Austria

• use the imported goods for its own business purposes, and

• file a declaration upon customs clearance stating that import VAT is to be paid under the postponed accounting scheme.

 The scheme is available for both monthly and quarterly filing businesses.

NOTE: Back Market can not provide you tax guidance.  This FAQ is only directional.  You are solely liable for and obligated to pay for any Taxes, interest, and penalties assessed by a taxing authority or any other third party in connection with, arising out of, or otherwise resulting from the purchase of any Products from the Site.

As a rule, VAT is payable on imported goods before the goods are released by Customs. The VAT is payable at the same time, at the same place, and in the same manner as any applicable customs duty. There is a voluntary deferred import VAT scheme under which the VAT due is not paid upon importation, but with the filing of the VAT return of the following month. In order to use the scheme, importers must meet certain eligibility criteria and must obtain prior approval by applying to their local tax office.

NOTE: Back Market can not provide you tax guidance.  This FAQ is only directional.  You are solely liable for and obligated to pay for any Taxes, interest, and penalties assessed by a taxing authority or any other third party in connection with, arising out of, or otherwise resulting from the purchase of any Products from the Site.

When goods are imported to Germany, relevant customs duties and import sales taxes are always due and must be paid in full at the time the goods are imported. They represent a significant part of pre-financing in addition to the production costs. Under certain conditions, the importer or freight forwarder may be granted relief for payment. In the case of an interest-free deferral of payment, the tax amounts recorded and deferred in the course of a calendar month must be paid to the German Federal Treasury in Trier by the 16th day of the following calendar month at the latest.

There are three types of deferral:

1. Single extension, one-time for one shipment

2. On-going deferral of payment, at least two shipments per month or 25 shipments per year

3. Simplified deferred payment, more than 25 shipments per year. Checked annually and revoked in case of non-compliance.

An extension of payment needs to be requested in writing using form 058. The application needs to be submitted to one of the seven main customs offices responsible for the company headquarters.

NOTE: Back Market can not provide you tax guidance.  This FAQ is only directional.  You are solely liable for and obligated to pay for any Taxes, interest, and penalties assessed by a taxing authority or any other third party in connection with, arising out of, or otherwise resulting from the purchase of any Products from the Site.

We refer to import VAT deferral when the payment of VAT on importation can be delayed to a later date. Payment is still required, but the due date is deferred. We refer to postponed
import VAT accounting when the payment of import VAT is done via the VAT return. At that point, import VAT is also deducted with the corresponding nil effect for the taxpayer. Payment of import VAT is not required under the postponed import VAT accounting.

 
Deferring the payment of import VAT is possible in Italy, however, there is no simplification under the postponed import VAT accounting.

 
Normally, companies must pay VAT upon importation. Deferring the import VAT allows for payment of import VAT by the last day of month following the month in which importation took place. For example, where an import is made on 15 January, deferred import VAT can be paid by 28 February. Import VAT will be deducted when the VAT return is submitted.

 
Italian import VAT deferral must be requested on a separate application to the tax authorities. This simplification also requires a bank guarantee in favor of the authorities.

NOTE: Back Market can not provide you tax guidance.  This FAQ is only directional.  You are solely liable for and obligated to pay for any Taxes, interest, and penalties assessed by a taxing authority or any other third party in connection with, arising out of, or otherwise resulting from the purchase of any Products from the Site.

The Netherlands has introduced a postponed import VAT deferment mechanism
where import VAT can be reported as input and output VAT (reverse charged) in the VAT return instead of being paid to the authorities upon importation. For import VAT deferment to apply, a business must be established in the Netherlands or registered through a limited or general fiscal representative. Imports must be done on a regular basis and the applicant must keep records of all imported goods. The import VAT deferment license has to be requested from the tax authorities competent for the taxpayer.

NOTE: Back Market can not provide you tax guidance.  This FAQ is only directional.  You are solely liable for and obligated to pay for any Taxes, interest, and penalties assessed by a taxing authority or any other third party in connection with, arising out of, or otherwise resulting from the purchase of any Products from the Site.

The Portuguese import VAT deferment scheme is called: “liquidação automática do IVA nas importações”, initially launched last September. It is extended to apply to all imports of goods through “Orçamento do Estado de 2017 (OE2017)”. Initially applied only to a limited range of goods including cereals, coffee, and chemical products. However, the scheme is not restricted anymore.

 
Conditions to access the scheme are:
• the applicant must be liable for a monthly VAT return
• not liable for any restrictions on the right for a deduction
• have a clear tax situation without any offense recorded

As a result, import VAT is now triggered at the date of the periodic VAT return. This will remove the need to make any payments.

  
Finally, non-residents must apply through the Portuguese tax authority “Autoridade Tributária e Aduaneira”, and also must remain enrolled for a minimum of six months.

NOTE: Back Market can not provide you tax guidance.  This FAQ is only directional.  You are solely liable for and obligated to pay for any Taxes, interest, and penalties assessed by a taxing authority or any other third party in connection with, arising out of, or otherwise resulting from the purchase of any Products from the Site.

In Spain it is possible to pay and deduct the VAT related to imports directly on the periodical VAT return. Therefore, there will be no direct payment at the moment of importation.  This deferment scheme does not apply to all taxable persons. It is restricted to those taxable persons filing Spanish VAT returns on a monthly basis (the normal VAT liquidation period in Spain is quarterly).

 
The application of the deferral import licenses in Spain is subject to the below requirements:

 
1) The taxpayer should file ordinary VAT returns on a monthly basis. Usually monthly VAT returns are file on a monthly basis by taxpayer with a turnover exceeding 6.000.000 euros or by companies which have applied for a monthly refund regime (REDEME). The REDEME is subject to the submission of an application and the biggest consequence is that the applicant is going to be automatically obliged to fulfil with the provisions stated for the Immediate supply of information system in Spain (SII).

 
2) The taxpayer has to apply for the application of the import VAT deferral license in November, being effective as form January 1st, onwards.

NOTE: Back Market can not provide you tax guidance.  This FAQ is only directional.  You are solely liable for and obligated to pay for any Taxes, interest, and penalties assessed by a taxing authority or any other third party in connection with, arising out of, or otherwise resulting from the purchase of any Products from the Site.

In 2020, UK allows two systems of import VAT deferral (standard deferral and SIVA). However, postponed import VAT accounting does not exist in the UK.

 
Import VAT and duty deferment is allowed for established and non-established VAT registered companies in the UK. The payment of import VAT, custom duties, excise duties and other levies is deferred until the 15th day of the following month. The payment must be made by direct debit from a UK bank account. To benefit from this scheme, taxpayers should submit an application using the form C1200 and instruct the bank to set up the direct debit. A bank guarantee is required and HMRC should be informed of such guarantee by filing the form C1201.

 
There is also a simplified import VAT deferral system called "Simplified Import VAT Accounting" (SIVA). This system only applies to import VAT (not to customs tariffs) and it requires a lower level of financial security than import VAT deferral. VAT registered businesses in UK can apply for

SIVA through the HMRC website.

Postponed import VAT accounting allows import VAT to be reported in the VAT return as due and deductible, hence with a nil financial effect for the importer (unless it is a partially exempt business). This system does not exist in the UK.

NOTE: Back Market can not provide you tax guidance.  This FAQ is only directional.  You are solely liable for and obligated to pay for any Taxes, interest, and penalties assessed by a taxing authority or any other third party in connection with, arising out of, or otherwise resulting from the purchase of any Products from the Site.

The images on the site are stock photos to help you quickly identify the product type and grade you are seeking.

Mana by Back Market strives to bring greater transparency and consistency to the wholesale process for our customers. That is why we apply strict controls on the quality of our Sellers and the grading of their devices. To top it all off, we offer a thirty (30) day Warranty Policy on most grades. Check out our Mana by Back Market Warranty Policy for more information.

In most cases, the Seller is responsible for providing the customer with a prepaid shipping label for all approved Return or Refund Requests (RRRs). If this is not the case you will be informed of the reason and provided with return instructions by the Mana team.

We offer a variety of esthetic and functional grades for each product category. Check out the Mana by Back Market Grading Scale.

For most grades, if greater than 2% of the devices included in a single lot do not correspond to the esthetic and/or functional grading described, you have thirty (30) business days from the date of delivery to file a Return or Refund Request (RRR).

We will work with you and the Seller to find a solution ranging from partial refund, full refund, repair, or exchange.

For devices shipped from the US to the EU, we will favor refunds over repair and exchange.

You can check out Mana’s Warranty Policy for more details.

You may view your orders under your Account profile.

After submitting your order request on Man the team will review and approve your order within two (2) business days. At that time you will receive an email confirmation of your order, including payment instructions and invoice.

If the devices in your shipment do not match the quality or quantity described in the listing, please review the Mana by Back Market Warranty Policy and file a Return or Refund Request (RRR).

To cancel your order please contact us or email us directly at manacustomersupport@backmarket.com.

Below are some video tutorial explaining how to purchase components and accessories on Mana:

- English version

- French version

All devices in this lot contain only OEM parts.

The Seller of this lot is acting as a Certified Pre  Owned distributor on behalf of a major brand or carrier.

Please write us on the contact us page.

Help us to improve, please submit your question here or write us directly at manacustomersupport@backmarket.com.  We will reply to you and update our FAQ page for the next customer.

BuyBack 4 Business is a new service on Mana that allows businesses to sell back their old IT equipment. Learn more about BuyBack 4 Business here.