Procurement · Finance · Accounting

Who issues the invoice in a corporate store — and who owns the stock

Glim is the seller, the invoice goes from Glim to whoever receives the product, and the stock belongs to Glim. This page details each way the store is used — direct purchase, company credit and closed batch — and what Finance, Procurement and Accounting receive in each one.

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The answer in four lines

It applies to every store Glim operates, whether for employees, customers or association members.

  • Who sells: Glim (Glim Serviços Digitais Ltda, CNPJ 36.159.414/0001-05, São Paulo). Your company does not buy to resell and records no sales revenue.
  • Who issues the invoice: Glim, on every order, with freight on the same invoice as the product — never as a separate charge.
  • Who the invoice goes to: whoever receives the product, when the purchase is theirs or when the redemption comes from credit sponsored by the company; the company, when it buys a closed batch.
  • Who owns the stock: Glim, at its hub in São Paulo. Production is on demand: your company does not buy stock, does not store it, does not count inventory and writes nothing off.

The three ways to use the store and the invoice in each

The same store combines all three. What changes is who pays — and that is what defines who the invoice goes to.

  1. Direct purchase (the employee pays)

    The employee enters the store under the company's brand, picks the product and pays by card, Pix or bank slip. The sale is from Glim to them: the NF-e goes from Glim straight to the employee's CPF, with freight on the same invoice.

  2. Company credit (recognition, awards, special dates)

    The company loads a balance and receives a simple top-up invoice for it — not a purchase invoice product by product. When the employee redeems, the NF-e goes from Glim to them; the company sponsors the amount and does not appear on the invoice.

  3. Closed batch (the company buys to distribute)

    A year-end kit for 200 people, uniforms for a new site, the event kit: here the company is the buyer. Glim issues the sales NF-e to the company and ships each delivery to its recipient. The freight for each shipment also goes on the invoice.

Variations of the same model

  • Associations and professional bodies. When the store is the official store of a society, council or association, the rule is the same: invoice to the member when the purchase is theirs; invoice to the entity when the order is institutional and comes out of its balance.
  • Employee purchase with a partial subsidy. The company can subsidise all of the freight, part of it or none, and can combine credit with the employee's own payment in the same order. The invoice still goes to the employee; the company's share comes from the top-up invoice.

What reaches (and what never reaches) your company's balance sheet

The structure simplifies tax treatment because the invoice is issued directly to the employee, with no round trip through the company's balance sheet.

  • On direct purchases, nothing: the company does not buy, does not resell, issues no invoice and has no sales revenue. It needs no retail business code, no payment gateway of its own and no retail operation to offer its own branded products.
  • On company credit, the top-up invoice: a single document, for the amount the company chose to load, allocatable by cost centre. Not 200 product invoices.
  • On a closed batch, Glim's sales NF-e to the company, as in any supplier purchase, with freight included on the same invoice.
  • Stock: never. The stock belongs to Glim and production is on demand, so there is no asset to control, no inventory to count and no leftover to write off.
  • Flexible billing: a consolidated invoice with cost-centre allocation, or separate invoices per area, with an NF-e per order and a consolidated report for your ERP.

Every company has its own tax context: Glim's team aligns the details with your tax/accounting team before the store goes live. This content is informational and does not constitute tax advice.

Who owns the stock, in practice

"Who owns the stock" is usually the next question, because in older models the company bought the batch, stored it and sold it again to its own employees.

  • At Glim the stock belongs to Glim: around 700 ready-to-ship SKUs and over 10,000 customisable items, produced in São Paulo when someone orders, in 2 to 7 business days.
  • The company does not finance stock, does not pay to store its own batch and never has to buy back a product it already paid for in order to deliver it to an employee.
  • Items outside the configured catalogue, ordered from partners, may require a minimum of 50 units because of the supplier's setup cost — stated before the order.
  • If the company already has an approved apparel supplier and wants to keep the product, Glim can receive the items at its hub and run the store with them on consignment: the stock remains the company's, with a storage fee stated in the proposal. See "running the store with your own supplier" under White-label store.

What Finance and Accounting receive

Documents and data that come out of the operation, with no ticket needed.

  • An NF-e for every order, with Glim's CNPJ as issuer and freight on the same invoice.
  • The balance top-up invoice, allocated by cost centre whenever the company wants.
  • A consumption report by campaign, area, cost centre and period, exportable to CSV and Excel or via API to the ERP.
  • Retention of operational and tax data for the applicable legal period (as a rule, 5 years) after the contract ends.
  • Vendor-approval documentation — NDA, DPA, security questionnaire — described under Security and compliance.

Frequently asked questions about the corporate store tax model

When an employee buys a product in the company store, who issues the invoice and who owns the stock?

Glim sells and issues the NF-e, straight to the employee's CPF, with freight on the same invoice. The stock belongs to Glim, at its hub in São Paulo, produced on demand. The company does not buy, does not resell, holds no stock and records no sales revenue — it only lends its brand to the store.

Does the company appear on the invoice?

It depends on who pays. On direct purchases and on credit or voucher redemptions, the invoice goes from Glim to the employee and the company is not on it — it simply sponsors the credit and receives a top-up invoice. On a closed batch, such as 200 year-end kits, Glim issues a sales NF-e to the company and ships the deliveries.

We are a bank and cannot earn revenue from selling products to staff. Does the store work for us?

Yes, because the company does not sell. On direct purchases the sale is from Glim to the employee: the NF-e goes from Glim to their CPF, with freight on the same invoice, and nothing passes through the company's cash or balance sheet. The company only lends its brand and defines who can access the store.

How does the invoice work for credits the company gives employees?

The company loads a balance and receives a simple top-up invoice, allocatable by cost centre. When the employee redeems, the NF-e goes from Glim to them; the company sponsors the amount and does not appear on the invoice. The prepaid balance, where it is part of the plan, accumulates and does not expire.

Is freight invoiced separately?

No. Freight is calculated per order — weight, dimensions and destination, shipping from São Paulo — and goes on the same NF-e as the product, never as a separate charge. The company chooses to subsidise all of the freight, part of it or none; the employee covers the rest at checkout.

Do we need a retail business code, a payment gateway or an invoicing system to open the store?

No. The store is operated by Glim, which sells, receives payment and issues the NF-e on every order. Your company opens no retail operation, contracts no payment gateway or invoicing provider, and needs no retail business code to offer its own branded products to employees.

How are orders handled by cost centre and allocated between areas?

Every order carries user, area and cost centre. The company chooses a consolidated invoice with cost-centre allocation or separate invoices per area, always with an NF-e per order and a consolidated report exportable to CSV and Excel or via API to the ERP.

What will my accountant ask — and what do you answer?

Who the issuer is (Glim Serviços Digitais Ltda, CNPJ 36.159.414/0001-05), who each invoice goes to (whoever receives the product, or the company on a closed batch), how freight enters (on the same invoice) and what the company books (a top-up invoice or a purchase NF-e). Glim's team aligns the rest with your tax/accounting team before go-live.

Every company has its own tax context: Glim's team aligns the details with your tax/accounting team before the store goes live. This content is informational and does not constitute tax advice.

Want to validate the tax model with your Finance team before signing?

The sales team walks through each flow with examples, sends the vendor-approval documentation and aligns the details with your accountant.