Sale Receipt for Used Equipment

For when the company sells an old laptop or phone to an employee or a private buyer. One receipt with the seller, the buyer, the item, the price, optional VAT lines and a line confirming the device was wiped.

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The Template

SALE RECEIPT: USED EQUIPMENT

Receipt number: [2026-001]
Date of issue: [date]
Date of sale and handover: [date]
Place of handover: [address, or "sent to the buyer's address"]


SELLER

[Company legal name]
[Company address]
Company number: [organisation or registration number]
VAT number: [VAT or GST number, only if the company is registered]


BUYER

[Full name]
[Address]
[ ] The buyer is an employee of the seller


ITEM

Description: [make and model, for instance Apple MacBook Air 13" M2, 2022]
Serial number: [serial number]
Asset tag: [asset tag, if any]
Condition: [for instance good, small scratch on the lid, battery health 87%]
Quantity: 1

The item is sold in its current condition, with no warranty from the seller beyond what the law requires.


PRICE

Price: [amount and currency]

If the seller is registered for VAT:
Price before VAT: [amount]
VAT rate: [rate]
VAT: [amount]
Total: [amount]

If no VAT is charged, the reason: [for instance "VAT exempt: input VAT was not deducted when the item was bought", with the rule that applies]

Payment method: [for instance bank transfer]
Payment due: [date]
Paid on: [date]

For a sale to an employee, how the price was set: [for instance average sale price for this model on a named marketplace on a named date]


DATA AND ACCOUNTS

The seller has erased the device and removed it from company management (for instance device management, Apple Business Manager and Find My) before handover.
The buyer confirms they received the device erased, with no company accounts on it.


SIGNATURES

Seller
Name: ____________________
Signature: ____________________
Date: ____________________

Buyer
Name: ____________________
Signature: ____________________
Date: ____________________

How to Fill It In

The receipt number. Use the next number in your own sequence. Norway and several EU countries expect sales documents to be numbered without gaps.
The VAT block. If the company is registered for VAT (or GST in Australia), the sale is normally taxable, so fill in the net price, rate and VAT. If the company couldn't reclaim VAT when it bought the item, the sale may be exempt: write the reason instead. If you're not registered, delete the block.
The price for an employee. Charge roughly what the item would sell for, and write down how you set it. A discount below market value usually counts as a taxable benefit.
The condition. Be specific: scratches, battery health, missing charger. It saves an argument later.
The data wipe. Erase the device and remove it from your device management and Find My before you hand it over, then both sign.

This is a template, not legal or tax advice. Check the rules where you are with your accountant.

Do You Need a Receipt?

Norway: yes. Every sale needs a sales document with a number and date, both parties, what was sold, when and where it was delivered, the price and due date, and any VAT (bokføringsforskriften § 5-1-1). This template has all of those fields.
Most other countries: an invoice to a private buyer usually isn't required, but you need a record of the sale for your own accounts and to show the asset has left your books.
How long to keep it: 5 to 8 years in most of the countries we checked, longer in some.

For what a used laptop is worth and how to price it for an employee, see what's a used work laptop worth. For other ways to retire old kit, see our IT asset disposal guide.

Know what you're selling

AssetJay keeps every laptop and phone with its serial number, purchase date, price and receipt, so the item details and its age are already there when you sell it.

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