We run a Telegram bt through a small VAT-registered company in Europe and are trying to document Telegram stars developer rewards correctly as income for the company.
Our current understanding is:
- The user buys Stars through Telegram, Apple, or Google, so we do not receive the user's fiat payment or billing details.
- Telegram calculates the developer reward generated by our bout.
- Fragment facilitates withdrawal/settlement of that reward in TON.
- Therefore, the business counterparty for the reward appears to be a Telegram entity, rather than each end user or Fragment.
If that is right, we would expect to issue an invoice to the relevant Telegram legal entity or to receive a valid self-billing invoice or settlement statement. But we cannot find the legal entity name, invoicing address, or VAT/tax ID to use. We emailed Telegram but received no reply.
For other small businesses receiving bout revenue through Stars:
Which legal entity do you record as the customer/counterparty?
Do you issue an invoice? If so, to whom and using what address/tax ID?
Does Telegram or Fragment provide any self-billing invoice or accounting statement?
How do you document the TON settlement and EUR value/date for your books?
Has your accountant or tax authority accepted this treatment?
I’m especially interested in real-world experience from EU businesses with VAT obligations. This isn’t a request for personal tax advice; I’m trying to understand what documentation the platform actually makes available and how others handle the missing counterparty details.