At Via, we're so affected by this loss, and we feel a lot of great gratitude for everything she built and great honor to have been part of this strong connection with Brazil and Brazilians. We would like to state our solidarity with all of the families and fans of Marília Mendonça, this artist that just died last week. We wanted to also mention this relevant event we disclosed yesterday about our labor claims and our fiscal credits. We had to perform some structural adjustments in order to address our legacy and really reflect the current cost of these lawsuits and claims in our base. This adjustment reflects the current and recent changes as well as the scenario of the past two years as a worldwide pandemic that was unprecedented, and it really impacted the social and economic conditions in the country.
The adjustments performed in this quarter do not keep us from keeping up a strong pace of growth and profitability at Via. Now we want to talk about our earnings. In the nine months of 2021, we had a growth in our GMV that was very significant and robust. We reached BRL 32.8 billion, +25% if we were to compare the same period of 2020. This growth was leveraged mainly by the performance of our digital sales in 1P, 3P and the pickup from store, which represent 60% of the total through GMV in the year, with a special highlight on the contributions in the marketplace, which reached BRL 4.7 billion in the nine months of 2021.
It's an increment of BRL 2.5 billion in the same period when compared to the previous year and a growth of 111%. The digital sales were set at 60% of the total GMV in the third quarter, even with the stores 100% reopened, reinforcing our thesis that now our customers are omni-channel customers, and they buy wherever, whenever, and however they want. We continue to grow more than the market in GMV online, in line with our ambition of reaching at least 20% share in the market by 2025. We have eight quarters consecutively where we gained market share. This market share could be measured through the EBIT and Compre & Confie, which certify these numbers.
Besides this, at the physical stores, these numbers are also certified through GfK, which demonstrate a growth of Via above market levels with market share gains as well. Well, now I want to talk about each of our businesses, and I'm gonna start off with our omni-channel strategy. We stated that 2021 would be the year of the marketplace at Via and certainly is the marketplace year. We gained scale in record time, onboarding over 100,000 sellers. Now in the fourth quarter, we'll have other players entering in the international cross-border, which will be onboarding with thousands of new SKUs, which will solidify our strategy of an infinite shelf with the constant objective of increasing recurrence, the lifetime value, adding new customers, and reducing our cost of acquisition, our CAC.
When we talk about the online sellers, this is one example of an omni-channel approach and a strong point here at Via. The online seller can sell 1P and 3P, and they have contributed at an accelerated pace for the growth of our GMV in our marketplace, as well as the acquisition of new customers. I want to bring on this next slide some real examples of sales that were performed on WhatsApp in the third quarter. Our strategy here is really to offer the full scope of products ever since a customer that wants to sell some pastries and needs some equipment to fry their pastries all the way to a small farmer that buys like a mini tractor. These examples are real.
Real sales that are over 20,000 sellers performed at our stores, and they're celebrating the major increase in the assortment that they received to be able to relate even more to our customers. More and more, the expanded assortment will gain importance at Via. Check out the long tail share in the 3P products that have already increased 10 percentage points, reaching half of all of our assortment in the marketplace. This is in line with our plan to increase recurrence, expansion of the base, reduction of the acquisition costs, and greater loyalty among our customers. Now, when it comes to logistics, well, our participation in our own network and the percentage of deliveries went from 16% in December 2019 to 56% in October 2021.
We did this with gains in efficiency and productivity because the total logistical costs of the year of 2021 is smaller when we consider the percentage of the net revenue, even with greater share in digital sales. Our speed for delivery reaches 92% of the Brazilian GDP in up to 24 hours. Still on logistics, we introduced many different initiatives with the option of exchanging items at a store for products acquired on the website, which came from a better use of our omni-channel approach. Our logistical services to sellers continue to advance. In the third quarter, 62% of the active sellers use our Envvias system. In the previous quarter, this represented 50%. Our infrastructure continues to advance to be able to meet the robust growth of the omni-channel approach at Via. We opened a CD, a DC at Extrema in Minas Gerais state.
Finally, we also implemented an automation process for leads to prepare for more online growth and our fulfillment. Now, as we talk about innovation and new business opportunities, many of you have heard about open banking and open finance. Great. Going beyond retail was also a mantra that we launched at the beginning of our transformational process, the Via ecosystem would be constantly growing, and this translates this vision. We are gonna establish associations, invest, acquire, and accelerate, and work with whoever can transform our business through this open Via Next innovation program, where we're able to incorporate four companies: GoPublic, Poupa Certo, byebnk, and Uffa. These are companies that are focused on facilitating access to credit, debt payment, and financial education for our customers.
We have our eyes open to focus on investments in all types of companies that have a fit with our businesses and the lives of millions of Brazilians we relate to. Within this innovation vertical here at Via, we have squads that really focus on accelerating our digital transformation and really disseminate this open innovation culture, as well as connecting us with all of the startups to deploy immediate solutions in the company. Now I'm going to talk about customer-centric approach. We continue to advance in our strategy to really be customer-centered with a focus on increasing the value of this relationship over time, our LTV, through engagement generation initiatives through unique offers, content streaming, music, game platforms, partnerships with fast foods, partnerships with mobility apps, and others.
All of these benefits, if you add them, they're added to our constant offer of products, the infinite shelf and greater ease to higher financial solutions through digital. This entire portfolio of solutions and improvements in customer experience contribute to an increase in engagement, recurrence, and loyalty. Our active customer base had an increase of 27% year-over-year, reaching 28 million customers by the end of September 2021. The apps of the brands are the devices that can concentrate all of the initiatives with a app-first mentality, so customers can take their platform for relationship in their pockets. This strategy is on the ascent. This year, we'll be launching our loyalty program for Casas Bahia, VIP Casas Bahia, which will now be part of this offer of benefits.
About 75% of our accesses on e-commerce in the third quarter came from our apps, which were mobile or mobile site, an evolution of 10 percentage points in the comparison with the same period last year. A constant evolution in the level of service, which is fundamental to support our evolution and the growth of our business platform. By the end of September 2021, our NPS consolidated for Via reached 75%, confirming a positive trend and a growing trend in customer experience and assessments in the past 24 months. The NPS targets are part of the variable compensation policy for the entire company. Ponto and Casas Bahia already have the RA 1000 classification on Reclame AQUI, and we are following the right direction to follow this in these brands.
We also had a clear evolution in the scores for all of our marketplaces, going from a good to excellent assessment in September 2021, even with a growth of the marketplace volumes that were about three digits per year. Our partnerships really established this vision of an increase in recurrence rates with the use of our app. Customers that use the Casas Bahia app, which is focused on streaming partners, or the advantage app, which considers other partners from different categories, have conversion of about 1 percentage point above average. With the use of the app being 3x greater than the average, they open the app 3x more, besides reducing our customer acquisition costs. This works in a very simple way. As you perform a purchase, customer receives gratuity in streaming services, music, or discounts in other services from partners.
We already have gratuity with Paramount+, Microsoft with games on the Game Pass Ultimate, and in the month of November, we will also have gratuity for HBO Max. For the music app, Resso, besides some discounts on fast foods and mobility apps. These and many other partnerships will come through 2022. Well, now as we talk about Black Friday, we are really prepared to sell a lot in this Black Friday. With our good commercial negotiations, our good inventory levels, which are all guaranteed, we have a strong volume of supplies. This will not be a problem for Via. We are more and more phygital, more than ever actually than in the previous Black Fridays, which will contribute to make this edition even better.
This entire evolution will lead us to have a Black Friday that's even better than the previous Black Friday editions, with all of our stores open this year. When it comes to mobility, 100% of our sellers have the smartphones on their hands to be able to perform the entire customer journey anywhere in the store with a lot more agility and service level for the delivery of these sales. Our pickup from store process was completely remodeled with the pre-separation, and this reduces the delivery time to customers. The online seller will also have the possibility of selling extended warranties through the Me Chama no Zap platform. Call me on WhatsApp. This gives us a possibility to increase profitability, where the average penetration of the sales of services in the physical store is about 10%.
When you sell through Me Chama no Zap, it's 1%. Now, after this evolution, we have the possibility to scale up even more in the penetration of service, services sale through the Me Chama no Zap, increasing our profitability. This will be the first edition with the real infinite shelf in our marketplace. We already have 34 million items, and we will have all of the possibilities and opportunities that Calabro will share with you when it comes to financial services as well in just a bit. We started working on live commerce this year, and this will be a very important tool for this edition of the Black Friday. This is a live that's transmitted through the app, and customers can perform the purchase through the app directly.
We have our sellers to help leverage this sale through the networks, bringing content that's more humanized, demonstrating products and their benefits. Our lives have reached engagement rates and conversion rates that are a lot higher than what we've seen in the app through our natural or normal purchase journey. This year, our logistics have major evolution in 1P and 3P. All of our stores are already integrated with our logistical structure, and it's important to mention that we have a strong expansion plan this year. Up until the Black Friday edition, we'll have 65 new municipalities having physical stores, accelerating our service level, our deliveries, and capturing even more online GMV.
By the end of the year, we'll have 109 new stores which will leverage the GMV growth in 2022 as well and in the future years, as we plan to keep this pace of growth and store openings in the next years. We've invested a lot in automation systems to reduce the displacement and transportation time for products. We added some sorters as well to have the correct disposal of the products to the transportation companies or stores. We already have this operation in São Bernardo, Rio de Janeiro, and Jundiaí. Now, I'll pass it on to André Calabro, the banQi CEO, to talk about our fintech and all of the advances that we've had in our financial services field.
Thank you, Roberto. Hello, everyone. Good morning. I am André Calabro, the CEO at banQi.
I'm really excited to participate in this earnings call and to share a bit of what we've done as we evolve in our platform for financial solutions. In a year and a half, we've had our physical buy now, pay later very strong. Our digital buy now, pay later that's scaling up quarter-over-quarter with a solution that can really leverage our capacity for acquiring customers and to expand our e-commerce. We have our digital account that's complete, and it's more intuitive and user-friendly using simple and adherent language. We launched our personal loan system with another offer for engagement and loyalty for our customers. Our super app has over 60 offers that are all unique and our mini app for Casas Bahia, which was already responsible for over 132 million rising transactions in a few months.
Our portfolio has been filling a gap that is very relevant and not very serviced by the Brazilian market, which is a low-income population, in a very clear and inclusive way. What I wanna highlight here is that banQi is the vehicle or instrument that will consolidate all of these initiatives in order to generate additional value for the Via ecosystem. We have already acquired the licenses for IP as a payment institution and also SCD, which would be a direct credit society or corporation. We have our FIDCs, which are for investments in personal loans and soon credit cards as well. We have also had some investments with partners and fintech that help to accelerate our strategic roadmap.
We've also started a project to have licenses through acquirers, so we can provide our solutions to all partners, such as our marketplace sellers. In order to reach our value proposition, we have five verticals that are clearly under development. Consumer support through our super app, which we call Shopping banQi, with broad offers in products and services, possibilities for payments with credit cards from other brands, installments with our own buy now, pay later system, and even the balance of the BanQi account and another credit card. Our credit vertical already has our personal loans and our digital buy now, pay later system, and soon with our own credit card.
Besides all of these possibilities will all be available for our partners as well, with the use of our credit as a service solution, as well as at the physical and digital POSs for these partners. Our segment for companies and small businesses with our digital accounts for small companies with credit payment solutions that can support many micro entrepreneurs to sell more products and develop their own businesses. All of this is supported by our digital account that's complete with bank services using clear language and an intuitive approach to have greater engagement among our customers, with some tools to support financial education, personal finances, budgeting, and investments. On this slide, I'm presenting a quick summary of our roadmap for the development of banQi.
In 2020, we focused on making our account 100% transactional and user-friendly, with the possibility for deposits, cash outs, and perform payments as well as QR codes and instant payments like Pix, as well as the onboarding for the seller with their first credit experience as they open up and start their first purchase. With this onboarding of the buy now, pay later system on the app, they can negotiate their late payments and perform installments or negotiations of future payments. We started offering credit possibilities, personal loans, and the digital buy now, pay later system. Through our super app, we also expand the offer of services and products with multiple options for payment.
The strategic front that's most important, which was including banQi in all of the retail journeys for Casas Bahia, making it possible to open up a simplified bank account in our stores and our e-commerce, having discounts on products, launching our rewards program w ith coupons and cashback options, as well as other forms of payment through the Shopping banQi. Now in the fourth quarter, we'll have the launch of our entity for small businesses and companies, which have a digital account, a small credit card machine, and available credit. banQi will provide value generation possibilities for our ecosystem 'cause it'll leverage, as Roberto mentioned, an increase of our customer base with a customer acquisition that's a lot lower. To give you an idea, over 50% of the banQi customers did not have any interaction with Via before they opened their bank account.
Another factor to consider is that banQi will bring in a considerable increase in recurrence among our customers and a consequent LTV growth. This also allows Via to access financial ecosystems that were not possible as a retailer before, like open banking, information provided by the central bank and data from customers to improve our offers of services and products. It also allows us to reduce costs in our ecosystem with the simplification of the customer journey in our stores and gateways for payment. On this slide, I show you the evolution of our banQi indicators that continue to demonstrate accelerated growth. I wanna highlight the reach of almost 8 million downloads. We went over the 3.6 million customers opening bank accounts, and I'm referring to the two graphs on the left side of the slide now.
The graphs are our total transactions and TPV with a growth of 15x and 19x respectively, reaching a total of BRL 2.9 billion and BRL 1.4 billion. Wanna highlight our Shopping banQi that in the past quarter already reached BRL 72 million in transactions. What's most important is that it was considered the digital account with the greatest level of engagement by the survey performed by Bank of America, which is called Fintechs LATAM about a month ago, which demonstrates that we've reached this level of 65% engagement with customers that have a banQi account. As we mentioned in the second quarter, we launched our personal loan for banQi, and we brought some of the first indicators that we consider to be very relevant.
We've already reached the level of over 50,000 contracts and BRL 65 million produced till the closing of the third quarter. With less than three months from the rollout, the default indicators are impressive, with 94% of the customers paying up to date. When you add up 97% of the customers that are up to date or just a 30-day delay. We can mention that these indicators are a market benchmark. It's important to remind you all that our rates are among the best in the market because our objective is to keep our customers active in our ecosystem.
I also wanted to mention that we've already started in this month of November with the expansion of our loan offers to other audiences and customers to be able to scale up the personal loan product. I can see no one in Brazil here but only someone that was able to teach all of Brazil to buy with a buy now, pay later system that Carnê can offer credit with such security and confidence. We have over 16 million customers with pre-approved credit and over 4.3 million active customers. Our production in the third quarter continued to evolve. In the graph on the upper left side, we demonstrate the achievement of BRL 1.8 billion produced, and we've already gone over BRL 5 billion in production in the year 2021.
Our share in sales and physical stores is 30% on average, which is demonstrated in the bottom left graph. We brought to the Via ecosystem over 4.5 million new customers, and you can see how the buy now, pay later is an important leverage for acquiring new customers. This information is on the upper right graph. Besides this, you can see that the recurrence of the product is extremely relevant. Over 51% of the customers that use the buy now, pay later system go back to acquiring other products with the same payment means. This demonstrates how our product is accessible, democratic, precise as we help our customers reach their dreams, and a growth vector for our active customer base.
On this slide, I would like to highlight especially our digital buy now, pay later system, the crediário, that has already reached BRL 530 million in production and a share of 4% in our online sales. It's important to demonstrate that the numbers of the production in the third quarter that we started accelerating with this product because we are very comfortable now with the indicators related to default that were presented. The digital crediário or buy now, pay later system allows us to reach new customers besides the physical presence. We've already impacted 2,100 municipalities where we still don't have a physical presence.
Besides this, we wanna highlight an increase in sales conversions, which we demonstrated in the second quarter earnings call, where about 40% of the customers that have a purchase intention do not complete their purchase because of the lack of credit. Another important news is that we've just recently launched our digital buy now, pay later system for products in our marketplace as well. We are at an experimental phase, and in just a few months, we'll be scaling up the solution just as we've done for the 1P products. Even with a reduced store flow since the beginning of the year due to the pandemic, the buy now, pay later portfolio had positive advances with a growth of 38% year-over-year, and we were able to reach BRL 4.9 billion in our portfolio in the third quarter.
The coverage rate on the portfolio of the buy now, pay later or PDD had a reduction of 0.8 percentage points compared to the second quarter of 2021. Almost 1 percentage point when compared to the third quarter of 2021. This reflects an improvement of the over-30 indicators and also the over-90 indicators. Another important highlight was an improvement in the levels of losses in the portfolio with 3.5 percentage points in this indicator. With a substantial improvement of 1.2 percentage points compared to the second quarter of this year and 2.9 percentage points that were better when compared to the third quarter of 2020. Just as in the previous quarters, we demonstrated that our strategy for growth in our portfolio intends to have greater profitability, mitigate risks, and control default.
Well, to end my participation here, I'd like to bring in some other deliverables in this third quarter. The banQi currency and e-commerce at Casas Bahia, which allowed banQi customers to pay with benefits as they make purchases in Casas Bahia. The simplified offer of the banQi account in the e-commerce journey, opening up a bank account in just three clicks. Adoption of Pix in the physical stores and e-commerce with the Casas Bahia, Ponto, and Extra home brands, an important tool for sales conversions and also a reduction of our transactional costs. A payment link for over 300,000 delivery people at ASAPLog. The Rewards banQi program offering coupons for purchases in the Shopping banQi and points in the banQi app for use. Our banQi wallet, which allowed customers to start paying with credit cards from other brands.
A new UX for the app at banQi, and also the digital buy now, pay later or Crediário for sales in the marketplace. Now I'll pass on the word to Padilha as he gives you an update on the judicial claims, and this was the object of a relevant event that we published yesterday along with the earnings, the quarter. Thank you, everyone. Padilha.
Thank you, Calabro. Good morning, everyone. Some labor claims are a reality in Brazil, and they affect all of the companies. At Via, this is also the case. Now we're going to show you an update of some labor demands. We have about 22,000 labor claims and lawsuits. It seems like a lot, but it was already a lot more in the past. In 2017, we had 43,000 lawsuits for claims.
In the past 10 years, Via went through major structural changes to try to improve its operational efficiency and financial efficiency to deliver better results and returns for shareholders. We had many dismissals in this period, and unfortunately, most of these dismissals generated some kind of a labor claim. Although most of these claims already have been ended, the company still has a path to solve. Based on the actions we implemented this year, this situation should improve in the next years. In 2021, it stopped dropping for the first time in the past five years. We had an increase of 32% in the average ticket. 82%+ entries of new lawsuits or claims in regards to 2020.
Additionally, we had some adjustments in the provision system to reflect the changes in the profile of the portfolio and capture the variations in the average ticket. This new model will consider other variables such as the state, time employed, term of the lawsuit, of each case. Due to this, we performed adjustment in the labor provision of BRL 1.2 billion. From this new scenario onwards, we mapped out all of the main problems that led to a diagnosis performed by a specialized consulting firm, which was completed in a record time, four months. We identified the main operational aspects and lacks or gaps in the legal management. We performed some understanding interpretation samples to understand the fragile aspects and operational gaps.
We designed an action plan to avoid these fragile points and improve legal management, and we defined a new accounting policy to improve the risk estimates as well. Some other variables from this work were an improvement of the structure on how to conduct the lawsuits and claims in the company, structuring a committee to have weekly monitoring of the labor claims and lawsuits versus the action plan with the participation of the CFO, CEO, and other directors from our C-level. Finally, but not least important, also strong governance at a corporate level. Our action plan intended to be based on three pillars, eliminating fragile aspects and operational gaps, which were all mapped out, and many solutions were implemented until the end of this year.
Improving the process for lawsuit claim management, reinforcing our structure of our legal team, increasing our capacity for defense, and adopting new technologies and an improvement of strategies for agreements, or settlements, and the definition of a new accounting policy to improve the risk estimates. The forecast that we presented in the slide should be analyzed along with the relevant event that was disclosed yesterday. We've presented on the slide the estimate of the impact in the cash flow and in the financial statements for the first quarter of 2021 and the next years in intervals of billions of reais. You can notice here that from 2024 onwards, the amounts converge into a consideration of a normalized level in line with the average in the market.
Now, I will explain in the next slides how the monetization of fiscal credits and tax credits will neutralize the impact of these, labor claims. Via has some tax credits at a total BRL 9.5 billion. These are BRL 3.6 billion of ICMS credits and another BRL 2.1 billion in fiscal things credits, as well as another BRL 3.3 billion in credit upon results. These credits have been accumulated by our normal operations in the past 10 years. Most of them are related to Via's past. Via structured an intelligence internally to be able to make it possible to monetize all these credits. The main assumption is the ongoing growth of the revenue and the profitability. What's important to mention is that these monetization plans are monitored regularly by top management at Via and reviewed regularly also by our independent auditors.
In the past quarters, the value paid with labor claims is almost equivalent to the monetized values of the tax values with a one by one ratio. For 2021, we understand that this ratio will be kept, and from 2023 onwards, this should be more favorable for Via. For every BRL 1 spent with labor claims, we should be receiving an offsetting of another of over BRL 3 in credit monetization. On this slide, I can show you an analysis of the sensitivity of the impact that's estimated for the cash flow of the company and the proportion of this fiscal credit monetization for the period of 2021 to 2026. Our forecasts indicate that the monetization curve for credits is a lot higher than the cash exit risk of the labor claims in the next years.
I will now end this topic on the judicial claims. In this part of the presentation, I'm going to talk about the financial performance and operational performance in the third quarter and its cumulative period of nine months in 2021. I will be presenting the reconciliation of the impacts of the judicial claims and labor claims and credits for taxes in the accounting results. I have a bridge here considering the operational results in the third quarter. The net income reported was - BRL 638 million. Just not considering the effects mentioned, but when you consider the effects, + BRL 101 million. I'll go through three bridges in the next slide that can explain this effect.
On this slide, I'm presenting the main operational highlights adjusted in the third quarter and accumulated in the past nine months for the GMV in the gross margin, EBITDA and net income. The GMV was already mentioned by Roberto in the beginning of our presentation. The gross margin was 31% in this quarter, with a growth of 1.5 percentage points. In the nine-month period, the growth was 0.9 percentage points. Now our adjusted EBITDA in the third quarter of 2021 was 7% greater or BRL 669 million, with an adjusted EBITDA margin of 9.1%. In the accumulated nine-month period, the increase in the EBITDA was 11% to BRL 1.7 billion. Our net income was at 1.4% in the third quarter, and in the nine months it was 1.8%.
Now, as we have the gross margin bridge, it evolved from 29.6% to 31%, with a positive variation of 1.5 percentage points. As the main effects, I wanna highlight the positive impact of default rates and some commercial negotiations. We also positive contributions of the buy now, pay later cards and the revenue from freight and assembly services. Now we're gonna show you the expense bridge. We went from a share of 22.3% of the net revenue, and we went to 22.7% for the third quarter of 2021. Our SG&A went from 22.3% to 22.7%, with a variation that was smaller of 0.4 percentage points, explained by the need to leverage the digital business.
Now I'm gonna go on to the net income bridge, which summarizes the results of the gross margin and the EBITDA that's already been mentioned previously. In this bridge, what is worth highlighting is the operational results and the financial results, which reflects an increase in interest and a greater volume of discounts in receivables. On this last bridge, we present the management of the cash flow related to this past 12 months, where we end the third quarter with a solid cash position of BRL 6.4 billion, a small consumption of BRL 684 million. The main highlights were greater investments in working capital, BRL 1.6 billion, a reflection of a more aggressive policy to have a good supply of products and the balance between the payment of...
Monetization of taxes and labor claims was BRL 93 million positive. As well as the variations of other liabilities and assets that represent those BRL 325 million. Now we have a broader perspective of our liquidity with a cash position of BRL 6.9 billion, which considers BRL 530 million of other receivables. It's important to highlight the improvement of the debt profile in the company after we issued the debentures of BRL 1 billion in the quarter, which allowed us to extend our debt profile. This cash position covers the payments for the next years as they reach maturity. As you can see, these are really well-balanced. Well, this is what we had to share, and I will pass on the word back to Roberto for his final remarks. Thank you very much.
Thank you, Padilha. Now I'm going to quickly mention some final comments here. Via today is committed with governance, results, and financial inclusion. We want to state that 2021 would be the marketplace year, and it has been. We've gained scale and record timings, onboarding over 100,000 sellers in our platforms and over 34 million SKUs. The recovery of our expansion has been essential to improve our omni-channel strategy. As we talk about expansion on the 19th, we will have a major launch. We're gonna be launching our store that represents all of the transformation we had at Via in the past two years. This store will include all of the most modern aspects in Brazil with a full omni-channel approach in 1 P and 3 Ps.
I'm talking about our Casas Bahia store on Marginal Tietê, which will soon, and all of you guys will be invited to participate in the, inauguration. Logistics at Via are a lot more than just physical. It's about technology and systemic integration supporting the operation as a whole. Our strategy for growth continues to be connected with all of our principals and our ESG plans. Some financial solutions will be even more protagonists in the Via ecosystem. We continue to grow more than the market when it comes to online GMV and in line with the ambition of reaching at least 20% market share in 2025. Everything we've done in every area follows this principle that bases our strategy, which customers are the total focus of this company.
I want to thank you all for your participation, and now I wanna move on to our Q&A session.
Quality of the inventory. One thing that has grown a lot, but maybe it's out of your radar, is banQi. I wanna understand how the digital credit origination has taken place. We've noticed this has gained traction. How should we consider this opportunity up ahead? With this funding for banQi, is it shared with this? If the banks that give you this kind of backup and support, they consider banQi with the same kind of risk as the traditional buy now, pay later or Carnê.
Thank you, Joseph. Thank you for the question. I'll start answering about Black Friday, and then I'll pass it on to Calabro. About Black Friday, yes, we are extremely well-supplied. We have supplies arriving still now throughout the month. We decided to operate with a higher level of inventory.
Which forces a bit more now in the pre-Black Friday period. We will not have problems with supply. We have a big assortment. It's really full and prepared for the Black Friday. This year, we have the advantage of having 100% of our stores reopened with traffic and circulation in the physical stores already taking up a greater pace in most of the regions in Brazil. Our omni-channel approach will really be in our veins this year. For the first time, we have a Black Friday with such a big marketplace. We have over 106,000 sellers, thousands of items. We're selling absolutely everything, even mini tractors, really huge examples in the long tail of what we're selling.
Yes, we are very optimistic with Black Friday, especially when it comes to having all of the stores opened, and the quality of the inventory is excellent. We are foreseeing this, and we're really prepared for a great Black Friday. On banQi, we have really been scaling up and it's a priority at Via. This is one of the verticals that we kind of package up all of our financial services in. This is the trend with banQi. I'll pass it on to Calabro, so he can give you more details.
Thank you, Roberto. Thank you, Joseph, for the question. banQi, first of all, we're really happy with the acceptance and the growth of banQi and how our customers not only found some very important solutions in banQi, but also, as you mentioned, the level of engagement for these customers and the user ability of banQi. In regards to your question, in your first slide, we highlighted that banQi is a platform for financial solutions at Via, and that we have been acquiring not only the necessary licenses, but also the necessary investment vehicles and instruments such as the FIDC, so that this financial instrument, so that banQi can be an independent vertical. We have two FIDC to personal loans and for credits for partners. Both of these financial instruments will be independent from the instrument that you mentioned with the CDCI.
For this year of 2021, we started off with our own capital, and we've already highlighted this in some previous calls, that we have approximately BRL 300 million in our own capital to start the operation. This is how we began. For 2022, we are prepared with the creation of these two financial instruments, the FIDCs, that we structured in the beginning of this year. Thank you very much once again.
Thank you, Calabro. Now we will call on our second question from Victor, from Credit Suisse. Victor.
Well, good morning, Danny. Good morning, everyone. I have two quick questions. The first one is about with more of a physical store focus. I wanted to know if you are already imagining some kind of a reaction in the same store sales from the physical store for the beginning of the fourth quarter.
Based on what we already have and information, or if we continue to have an environment that's reasonably challenging. A second question to go back a bit on one of the questions we've received from many customers is a bit of the cash position issue. Julia mentioned that this is not a big concern in the company in the short term, considering that all of these physical and tax credits can offset these labor claims and liabilities. I think customers are going a little bit deeper in this topic, and they wanna know if there's any risk of a need for additional cash or an increase in the anticipation of receivables and maybe even a follow on. I'm just transferring a bit of these questions we received from our customers. Thank you, everyone.
Thank you, Victor. Thank you for the question.
On the physical store topic, yes, we started to notice, something's a little different than what we've seen. Sorry. My video went off. About the physical store, we started to see some signs are a little different than what we've seen in the past two and a half months. In our case specifically, it's important to mention that every time, that more and more it'll become more complex to assess Via when it comes to what is online and what is physical. We've produced basically BRL 2 billion now in the third quarter through the online seller. The online seller is at the store, and he is relating with this environment that could maybe be in the store or out of the store, and they're adding a lot of new customers into the base.
More and more things are becoming more complex because the sales are in the online environment, but they also come through the physical store sellers. Yes, we start noticing that there's a sign of improvement. Now there's a bit of a natural approach in having stronger concentration closer to the Black Friday with the seasonality that normally takes place in physical. I think we're setting the right pace when it comes to productivity in the stores. To take advantage of this point here, we also have some store launches.
It's not very usual to launch stores in December in retail, but due to the pandemic effects and everything that happened, we have many store launches to take place from now till the end of the year, which is very concentrated during the Black Friday period and the month of December. Padilha?
Yeah. Victor, good morning, and thank you for your question. We really wanted to share a slide at the end of the presentation in line with what we have already been mentioning in the last quarter. You can notice that the cash consumption is basically the reason for us to have set up some inventories for additional safety due to the risk of a lack of supplies at that moment. This recovery of the working capital and the rebalancing of the working capital is already underway.
In the fourth quarter, this will already show a strong recovery in the working capital. An adjustment also in the inventory position, really being a little more cash for the company. The second item is not a promise or an empty estimate to state that we have been offsetting all of these cash exits for the labor claims with the monetization also of fiscal credits accumulated by the company over time. In the third quarter, this calculation was favorable by BRL 93 million. It was more than BRL 1.3 billion of cash exits in labor claims and over BRL 1.4 billion in cash generation from monetization of some fiscal credits, considering the company's legacy. This in the past 12 months.
In the fourth quarter, we also expect to have this neutralization in the cash effects with the monetization of credits. In this way, with the rebalancing of the working capital, the company will get back to generating cash naturally, and this will rebalance the cash position. We don't see any need for an increase in capital or any other type of cash management in the company for these two reasons.
Padilha, just to complement your answer for Victor's question. We also consider the average term for the payment of these suppliers looking ahead, which Padilha mentioned with the working capital, will increase in 20 days. You haven't been able to see this in the earnings call in the third quarter.
You'll notice that from fourth quarter onwards, we renegotiated our deadlines, and we have a strategic inventory also for Black Friday. With these sales, and we believe will be very positive, this will be normalized. I think when it comes to working capital, it'll be very clear to understand this market and that the situation gets a lot better from the fourth quarter onwards.
The next question from Danniela Eiger, XP. You may proceed.
Well, good morning, everyone, and thank you for taking my question. I have a question that maybe it's a mix of a follow-up of two other questions also about this issue with the expectations for very good end of year expectation.
If you look at the research and service for Black Friday, customers have really, they really have a strong desire, but it's also a bit of a income restriction point. I wanted to know how you're considering this dynamic when it comes to profitability and how you'll be willing to also be a little more promotional to be able to have this sales conversion. Because at the end of the day, these customers are also waiting on this due to the expectation with greater discounts. Just to give a bit of this context and when we consider this expectation, how are you looking at this demand for the next year? Because then, 2022 is really a more challenging scenario.
About to mention that the physical stores are getting better, but we know that those would have a bigger challenge maybe due to their mix. Of course, this Casas Bahia in Manoel Tibiriçá will be a different dynamic because you have 3P as well. Maybe you could just give us a bit of the expectation you have when it comes to profitability and also a bit for next year. That would be good. Another thing would be more of the timing. You mentioned that you're evolving with fulfillment. I don't know if you already have an expectation of when you're gonna be launching this. If you could just mention that. I think the third point is that it was very clear this issue with the provision and all the points that Padilha mentioned very well.
The one point that caught my attention a bit is an average ticket point. When you consider Padilha's mentioning 20,000 lawsuits with claims, of course you have more, but these 20,000 represent BRL 1.2 billion provision. That calls my attention a bit. I don't know if it's the lack of technical knowledge from my side, but what is an average ticket of a lawsuit or claim? Maybe it involves expenses with lawyers and consulting firms, but just this average ticket called my attention a bit. I think that's what I wanted to highlight.
Thank you. Good morning, Danny. Thanks for that question. I think I wrote that just 'cause there was a lot of points there. Let's see.
When it comes to the Black Friday promotion, the market, and I've already been talking about this in our previous calls, and the market is already very aggressive and, this will also happen in the Black Friday. We're not expecting any variation in the margins that are different than the behavior we've had in the last Black Fridays. We see this expectation of going through this Black Friday being able to profitablize the operation very well as we've done in the previous ones here. Now, we are prepared with good offers and good inventory. What you're mentioning on the commitment of consumer income is a reality. We have the big advantage here, which is banking and financial services.
We have the buy now, pay later system that can address the size of the installment that customers can pay for and handle fits in their pocket with very low default rates. We think this is an important tool. This is important for Brazil as well at all moments, especially at these moments when we have a scenario that is a little more complex. When it comes to the physical store, we have repurposed the store, so it stops being just a store that makes sales. We don't look at the sales anymore as the store that makes a sale. We look at this as a big relationship center for consumers for logistical effect and so that we can have the last mile process from the store.
This also interacts with the cost reductions in logistics and the productivity gain. More and more it's becoming important to have the support point to generate more speed and a reduction in costs as well as for tax planning purposes and fiscal planning purposes in the company. The store is very important as a logistical point, and it's very important for customers to have this pickup point from 1P to 3P. It's very important also to be able to have our sellers relating with the customers, whether they are banQi customers or whether they are online customers and/or other people at the store. What we've seen is this inauguration process here reaching over 80 new cities.
If you consider the amount of cities that the company has, historically, entering these 80 new cities in one year seems to be a historical record for us when it comes to accelerating our presence. These are new cities where most of them didn't have stores yet. This is new oxygen when we enter these cities. So this also accelerates our online business and facilitates the logistics a lot. We are very optimistic looking at the store with this meeting. On the store of Marginal Tietê, then we have this invitation. If you could be at the store launch, great. If not, soon after. We are counting on you with the credit card as well. The store is the biggest example of phygital that exists here in Brazil.
Here we have these 2.5 years of technological acceleration that we had at Via. We have the presence of 3P items. We'll have a very big assortment of musical instruments that has no relationship with our 1P inventory. It'll be available. You can buy and we'll deliver this soon after. This is just one of the examples. The store is certainly fantastic. Besides being super technological, it's been a very interesting experience for customers and it'll be a big event for customers. When it comes to fulfillment, we had the automation of some CTs and this was to prepare for this situation. We chose to not place this now in the fourth quarter. We imagine that would be forcing this too much due to all of the challenges we have in the fourth quarter.
We prefer to concentrate in the Black Friday. The level of adhesion from the sellers from Via's net doesn't stop growing. It's barely accelerated. We're very comfortable with the fulfillment from the first quarter onwards. I'll pass on the word to Padilha. If I forgot anything, let me know.
Thank you. I'm gonna explain a bit more on the average ticket. One thing, we receive a lot of labor claims still. The newer lawsuits or claims are a lot cheaper. They're mostly related to people who left the company or were fired, that had left. It's a normal turnover in the segment, and it's about 20-22, and it's natural. Normally it's their first job where people work until they finish school and then they actually leave.
The losses that are fruit of this natural movement, it's a very low average ticket, and their time in the company is a lot smaller as well. Most of our average ticket that represents more than 90% of our provision comes from older lawsuits at Via, quite a while in being decided in the legal system due to a reduction of dismissals and just 2014, 2015 and 2017, where Via went through a major process to reduce and outsource and digitalize some entire sectors. These people had a lot more years of experience in the company and average salary was a lot greater. Due to some issues with cash positions, there was the maintenance of these lawsuits for longer period in the legal system.
In the legal system, the lawsuits are adjusted by the TR plus one or the SELIC, or a conjunction of SELIC and TR. This, in some cases, when we had the SELIC very low, it represented up from 200%-400% of the CDI. It really made the lawsuits that were older very expensive. These are being paid now until in 2021, all the way to the fourth quarter, and a big amount of them will also be paid in 2022. The average ticket in the entire portfolio is about BRL 113,000. These lawsuits with more time in the legal system, as a proof, some lawsuits of people that worked in the company for many, many years are about BRL 400,000.
This is a profile that we could spend some time trying to stratify the entire portfolio. Basically the more expensive lawsuits are fruit of the lawsuits from employees that have higher salaries, more time in the company or that were in the lawsuit system for five, six or even 10 years. That's why there's a discrepancy between these new lawsuits and the average of the entire portfolio.
That's very clear. I'm sorry for so many questions.
No problem at all. It's a pleasure.
Moving on to the queue here with the questions, I will call Elena from Mizuho. Elena, you may proceed.
Hi everyone. Good morning, and thank you for getting my question here. Our question for Mizuho is related to the categories.
We've noticed many discussions with investors for the online players just like you when it comes to the categories. We know that your 3P is really accelerated. If you could give us a little more visibility about the categories and the ones you're more exposed to and more up ahead how you're looking at this portfolio of categories, that would be really good. Thank you very much.
I will ask the production team to add Helisson here, and I will pass on the question to him. Hello, Helisson.
Thank you everyone. We started this year 2021 very strongly with the marketplace. You've probably noticed the growth and the amount of the sellers that we have on our page.
Now, the second important step is to fill up all of our platform with this assortment, and we reached 34 million SKUs already. Including the imported products in the U.S. and Asia with the cross-border trade reality. This year we're gonna be doing a lot more. This is all basic to start off all of our work with the long tail to help supply all of this restrained demand that our three brands have. The more traditional categories as well. What we call a long tail here. Here at Via, which includes the furniture and telephone categories and TV and video. This before represented 39% of what was consumed, and now it's already close to 50%.
This is an education process that we do when it comes to the supply and also with our base of customers because they start interacting, as Roberto mentioned, and we have everything, tractors and other small equipment. It's a huge variety and together with the marketing tools, we can work with a bigger assortment. Especially when it comes to the development of the category, naturally this is a very strategic piece of information, but certainly we move along to be able to complement this work and the role of the marketplace here at Via together with what we do, which is very strong in 1P. This is a complementary vision that really develops this with the marketing work and commercial work. It's a topic that is definitely very strategic.
Instead of discussing the development of the category that much, we apply this customer-centric approach. The way we operate in the marketplace here in Brazil is a little different than what you are used to because we have this omni-channel approach. In Brazil, we have the Me Chama no Zap with 20,000 sellers offering content in our marketplace. We start operating with the fulfillment that also absorbs this and besides of course the credit, which is a characteristic part. The scenario of the marketplace that all of you guys know about is there before and after we begin the transformation process. Thank you very much.
Thank you, Helisson. Now I'm going to call Richard from Bradesco. You may submit your question.
I have three points here about the buy now, pay later and banking.
If you could maybe talk about the models for credit scoring that you used, and how they've been evolving over the past years, and what are the metrics you guys are using, just so we can understand how this has been evolving and, to be able to grant this credit in a broader way. The second question is if you could maybe understand how you are looking at the participation of the share of 3P in Black Friday. I know 1P is always important when you consider negotiation. 3P was 1/3 of the online P&P, but I wanted to understand how you look at this when it comes to the Black Friday. Finally, on the provision, I think you made it quite clear the different efforts that are being implemented to reduce the risk regarding labor claim.
I wanted to understand what is the risk of having another provision in the future related to this, labor claim topic. Thank you very much.
Thank you, Richard. Thanks for the question. I'm going to start off by 3P here on Black Friday, and then I'll pass it on to Calabro, so we can talk about the credit engine models, and then Padilha will answer the third one. On the participation or share, we're very excited. It's the first time that we entered a Black Friday season with this size of assortment that we have. Besides all of the difference that Helisson mentioned on how we are handling our 3P and the differentials that we're gonna provide on 3P. We're also implementing the commercial differentials really in our vein.
We have a commercial team that is completely dedicated to provide the relationship with our sellers and our 3P. Just as in 1P, we are very well prepared to enter Black Friday. In 3P, it is not different. We've been preparing for this throughout the last month, and we've been negotiating specifically for Black Friday and adjusting this introduction of the negotiation together with the sellers. We're super excited. We believe that this is gonna be a very different Black Friday for Via, and we have a broader department. It's worth mentioning that so far we haven't communicated to customers in the way we believe we could with this expanded department. We're doing everything step by step.
We are very close to being really geared towards the customer in a massive way and show them that they find the solution for what they need. We're super excited with the penetration of the 3P at Black Friday. We've seen the engagement of new customers and what they're gonna bring in to these new platforms.
Well, thank you, Richard, for the question. We have a very important tripod here, which is the risk related to default, the conditions and offer. Because this tripod brings us to control default and also the conversion of the buy now, pay later system and why this is so important. Because we use the buy now, pay later system because it's part of this like a sales tool. We have an infinite base internally.
We use our internal bases, but we also search for updated data from these customers in the overall market. Our team and development is all done with the internal team, with our own engine and our own models. We have over 29 models that are operating and approximately 3,000 variables that we're gonna be deciding on the characteristics and profiles. This gives us the possibility to be able to have another 500 clusters or profiles so that we can offer our buy now, pay later product successfully. We understand the dynamic is similar, but obviously these credit products are different. One is related to the purchase of a product and involves FIDC. We also price it in two different ways.
What's important to highlight here, we working with a lot of care, with the risk control and, profitability vision as well. Another factor is that credit is a very important tool for customer acquisition, recurrence, and it also leads to an increase of our LTV for our customers. Thank you once again for your question.
Just to add on here and enrich this discussion a bit. Everything Calabro mentioned is based on over 60 years of knowledge of the Brazilian customers in our bases. We have a lot of knowledge, from the customer to be able to serve as a basis for all of these models and this credit engine as well.
Just another detail is that this is why with the digital buy now pay later, we've already reached over 2,100 municipalities, already added over 4.5 million new customers. Our tool is extremely robust also for the acquisition of customers, which is very important, and you've noticed this quarter by quarter. All of our indicators are extremely stable. When I refer to default, they're either stable or better than some other players disclosed in the third quarter.
Richard, the issue of if there will be the need for an additional provision or how we can consider this up ahead. We mentioned in the relevant event, but also in the release, in the presentation, a perspective for the fourth quarter of 2022, 2023, and 2024 with the impact on results and cash.
This is a complex dynamic. It's very aggressive. The entry of these labor claims is very intense. This year, we're receiving more labor claims than dismissals. It's the first year in five years where the inventory is not reduced. Half of these new lawsuits or claims are from professionals that are specialized in basically aggressively raising labor claims. Sometimes they offer anticipated payments to employees that are actively working in the company, and they suggest these employees to start a lawsuit or claim, or they refer someone at Via that want to start this lawsuit. This represented almost half of the applications or claims this year. By now, Via is not an easy target anymore. A lot of other companies like banks and telecom companies also had been in the past targets of these situations. They did their homework.
They became more difficult targets. These companies or these professionals that go after new labor claims and try to promote this industry of claims are having a harder time to attack Via. Of course, we still do expect a significant amount of lawsuits and claims for next year. That's why we have this forecast and provision for our results, our earnings and our cash effect. On new claims, there's still gonna be a bit of entry or input pressure. The trend is that it'll become more difficult. Via will have more success as we defend, as we've increased our capacity for defense. One of the action plans was to review all of our legal department and all of our partners and legal firms that support us so that we can be more efficient.
This is already happening, and part of the process and expenses will come from the new claim and our growing capacity to defend ourselves. We have a big inventory, 22,000 lawsuits to claim. Part of them will be migrating to the last phase of the trial, where the average ticket is a little higher than the intermediate phases. This forecast and the fifth page of the release already considers these two combined efforts. This is why we decided to give you all this forecast. From 2023 onwards in 2024, we believe that that big wave of more expensive lawsuits or claims that are few but the main claims of a reduction in structural portfolios have already maybe gone by.
We'll have a leftover of a smaller amount of lawsuits and claims that are a little cheaper, and we should be entering the market standard by the end of 2023 and especially 2024. The market standard we're able to identify is about 0.068 on net sales, which should be reached through this turnover of the entire more expensive portfolio and till the end of 2023 and 2024. We had foreseen for 2022, still some expenses between BRL 900 million and BRL 1 billion. From 2023 onwards, close to about BRL 500 million or so from 2024 onwards between BRL 300 million and BRL 400 million. The trend is that it will be stable and maybe even drop a bit.
I think it's important to mention here that this big problem of the labor liabilities and claims in the company holds a big relationship with the past of the company. The company does not produce this kind of lawsuit anymore. The average is a lot lower. On average, the turnover of service employees that have been in the company for six, eight or nine months and have an average ticket regardless of their connection. The ticket is infinitely lower than those in the past. Besides this, we have really changed the way we relate to these new lawsuit claims. All of the defenses have been renewed. Some of the best offices in Brazil are participating in this process.
Depending on the size of the average ticket of this lawsuit claim, it's gonna support this because the judge is a lawyer from Via. It's a big shift if we were to compare with how this was handled in the past. We had many cases like this in the past and who started with this claim lawsuit won just because there was no one else arriving to perform this defense. It was like a direct cause claim. But this portfolio doesn't make this anymore. This reduction of 65,000 to 45,000 employees, we don't have to worry about the same right now. We just have the natural turnover. The adjustments that Via were already made. Now we're set up with Via that's really growing, and it's not about a reduction anymore.
Our process now is to inaugurate new stores and not close down stores. Just to add on to this point, we also don't have this perspective of having additional lease in this calculation, especially due to this chart here that Padilha mentioned, with the expectation of how we believe this will be fulfilled in the next years.
I think I was very clear. I wanted to mention also that we have a video on the IR website and also with the QR code in our disclosure material that is a little more educational and clear, providing some more information. You can also use this as a reference. Now I'm going to invite Irma from Goldman. You have a question?
Thank you, Tanya and team. We have some questions here.
We wanted to understand how you're comparing the margins for 2022, 2023. When we consider this adjusted margin, maybe a more long term, mid to long term margin that's already adjusted considering the level of provisions, whether they are labor, fiscal or, all these other issues. I have a difficulty here, which is in the past, of course, you had some claims or lawsuits that were not installed, that you began. I understand that obviously this caused some kind of accumulation in this indexation and fines and other points and obviously even increasing the average ticket. When you look up ahead, maybe it would be interesting to consider how you will move along with these demands, considering a recurring provision.
When you place this, and you calculate all this, where do you get to with this, EBITDA margin up ahead? The other question is really just about the average take rate net of the discounts in the last quarter. If you could maybe give me some input on this. I think you have been working a bit on discounts to encourage the sales reps and the merchants to attract this kind of growth in the marketplace. Even future investments here. I wanted to understand how this take rate is net of the marketplace in the last quarter.
Thank you for the question, Irma. I'll start off here. About the operational margins in the business, our expectations are that there will be an improvement. At least this margin we have to the better.
We are going to come in with all of the benefits that we've just mentioned with at Helisson in the marketplace. We have a lot of revenue and a lot of margins coming around when it comes to financial services and banking. Gabriel mentioned the scale up that we've had and this continues. We're gonna be ramping up more and more with this security and confidence. Our 1P is also accelerated, gaining some market share with a very good margin positioning. The company is really well prepared to go through these different waves and trends with margin acceleration, but at least at these levels that we have been presenting today.
When it comes to the take rate of the marketplace, you've declared in the second quarter or the first quarter, I'm not sure, that we would exempt sellers until a certain level of revenue, so they can get into our platform, get to know our platform and start working. This happened in the first, second, and third quarter. Now we start having a turnover. In the fourth quarter we already have this inversion in a more accelerated pace. Now we already went from the take rate that was close to 2.5%-3% in this period where we were promotional for the seller engine. Now we're already talking about a rate above 7 points. We still haven't normalized it.
The trend is that we're noticing that these benefits will be normalized and then they should get back to these double-digit levels that are considered normalized. It's important to highlight that we consider the take rate to be just one of the components in our marketplace. We are not looking at the take rate as the largest component in our marketplace. We have a lot more to add when it comes to profitability with all of the financial services and our logistics and our ads program that is already going to be launched. It's a very intuitive platform where sellers can have access to this recurrency and the visitation numbers we already have.
We have many other sources of revenue that we have been developing step by step so that this can be a marketplace, just as we had promised ever since 2019 and 2020 when we said we would be accelerating the marketplace. It's going to be a sustainable marketplace. Our mindset is that we wanna make money with this marketplace and with all of these tools and assets that Via has. I'm going to start off with Padilha so he can complement these positions in the market.
I know that this is a question we can't answer directly because obviously you're asking about this more towards the future. What I can say, the margin in this quarter adjusted without the effect of this past with the labor claim in this quarter was 9%. The accrued amount is close to 8%.
When you consider all of the other elements that really make us stand out when it comes to the growth margins and the EBITDA margins, which are already the biggest in the market, the biggest among our competitors are positive for growth. The buy now, pay later, both physical and digital, dedicated to our physical stores, is on a growth trend. The digital buy now, pay later is also growth oriented. Calabro has presented many different numbers. The buy now, pay later also with those services, the marketplace also started in this quarter. We have an avenue for growth up ahead. All of the developments for products and financial services within banking also demonstrates this.
The trend is quite positive for a growing EBITDA margin due to this, these elements that are really connected to the financial service platform. The contributions of the commercial margins are already well known. Via has this larger commercial margin in the segment, and we have many differentials with the volume, size. Our 1P is very strong. Our sales mix as well. We are the biggest seller for the furniture, and this brings a higher contribution than for selling electronics and home appliances. All of this supports this very high level of gross margins and EBITDA margins with a positive trend.
Thank you.
Thank you Padilha. João, your question now. João, I know you have your hand raised and you're anxious, so let's go.
Thank you, Danny. Good morning, everyone.
I think the analysts have already approached many different points. One point that was not mentioned so much is the issue with competition. When we look at online retail, we've been monitoring some of these data and we see the number of downloads, especially among these Asian players. I wanted to know how you've noticed the evolution of this competition and looking ahead, how this could impact your seller recruitment process and this migration to increase the amount of assortment in categories of credit recovery. It's important to see how this impacts this and I hope that it's quite clear. You've just mentioned that you expect this take rate should go back to double digits. Could you maybe share a horizon of what you expect, as you get back to this level? This would be important. Thank you very much.
Good morning, João. Thank you for the question. Yes, we've noticed a lot of players scaling up. While many other players, Via continues to scale up. Via has had some differentials that are very important in its portfolio. Not everyone will be able to sell a BRL 23,000 tractor. Not everyone will be able to sell a high ticket in the marketplace. We have been able to. We've also been able to sell high ticket with the same ease and transport this item anywhere in Brazil, in a very efficient and quick and cheap way. These are important differentials. The market is in a moment where you have international players placing a lot of money on the table. When you place a lot of money on the table, naturally you'll have a lot of downloads.
We are doing this in a healthier way. We are growing strongly in the marketplace, and we have been able to put in check in this way. We need to understand that these Brazilian authorities are not gonna look the other way. We've had many serious problems of fiscal evasions, many problems with piracy. This is in the news, many serious problems with non-certified and non-authorized products. This has a deadline, really. We are searching for this growth in a very organized way, and we understand that in the long term, we have a winning path. We can't get into platforms mentioning Rolex watches and find a bunch of pages. This is not the customer. We are a competitor that we're focused on.
As all of this is organized, it'll be very important to have a recency with the customers, have a history with this customer, have a level of service with customers, not for customers in the city of São Paulo or Rio, but customers all over Brazil. It's very important to have credit for this customer available. These are tools that we have here, and we believe in this sustainable growth. We are not having any difficulty to add these sellers. Now that we started accelerating the sales to expand this assortment, we see a lot of sellers wanting to join us. Our number is a lot greater than the numbers we're disclosing now, but I'm going to focus on the numbers in this third quarter.
Sellers wanna be in a location where there's a big flow, a level of services for customers, and where you can add a lot of sales. We have all of this, and we also have some facilitators. We have a logistics that can make it easier for them. We also have the financial pay later that helps, the acquisition of this item. We're very confident and as we build this marketplace, that is sustainable. A marketplace here that is a source of GMV margins and also a source of a lot of recurrency and a lot of acquisitions of new customers, lifetime value with these customers and a cost of acquisition reduction. It's a big package here, supporting our marketplace strategy.
On the take rate, at the moment when we recover this, and we have this expectation that by the end of the first quarter or the second quarter, we should be getting back to the double-digit level. I wanna reinforce this once again. The take rate is not our main target when it comes to profitability in the marketplace. Helisson, could you add on, please?
Thank you, Roberto. To add on here, besides the take rate, it is the consequence of all of our capacity to offer a value proposition for our sellers. When it comes to competitive advantage, we have a thesis that I think is important to mention. You should remember this and communicate this to the other members. We don't believe that here in Brazil, this is gonna be the winner takes it all.
Brazil is very big and it's complex. We're very close to the reality in India than in the U.S. We have here a penetration that is very low for e-commerce in Brazil. I wanna summarize between 10%-11% depending on the source. We have a lot of room for growth. Besides this role that Via has been playing, we also plan to mention this addressable market of this e-commerce in Brazil. We are positioning ourselves as an agnostic platform. We operate with logistics release service are 1P, 3P, but also sellers that generate orders in other platforms or on their own site website. Calabro mentioned that with banQi and other.
Operating with financial solutions on our platform and also out of the platform. Our platform for ads was recently launched, and it also services our major advertisers, but also the sellers on the marketplace, and also the entire market that will be able to use this demand that is qualified. All of this in the mid to long term will demonstrate that the fit and the rapport of our ecosystem amidst other ecosystems will not all be the panoply retail logistics. Others will have the long tail that's a lot cheaper. We really believe in our differentials, and we think we're gonna be a very relevant player.
Thank you, Helisson and Roberto.
Thank you, everyone. I promise we're reaching the end of our Q&A queue.
I know this has been a long call and a lot of information here, but now I'm gonna call Eric from Santander. Eric?
Thank you, everyone. I think this is more of a follow-up of some other issues. You mentioned the marketplace in the long tail. If you could maybe just mention those sales. This is similar. If you wanted to understand the speed in this and how you've been able to transmit decisions for customers at Via as a channel for the purchase of these very diverse items. A second point here would be once again going back to competition with Asian players.
If you could maybe talk about the customer acquisition costs and if you still noticed a greater weight in the media costs, and if you still see some kind of an impact in this issue with the customer acquisition.
Thank you for the question, Eric. I will mention here, I'm gonna help Helisson with this answer. When it comes to the customer acquisition costs, we already see pressure that's a little lower than what we had seen before. We are also considering all of the tools that we have here with the customer acquisition. With this marketplace accelerating this infinite assortment and providing more customers, we have a very powerful acquisition tool. Another one in banQi.
Calabro has not mentioned this, but half of the customers that open up a bank account on banQi never had a relationship with Via. If you consider these are like CPFs that never had a business with Via, and automatically they become a customer for our Via brands or banQi. We are searching for many ways to raise and add customers in the base that are not through the traditional means of a paid customer. We've had a lot of success in this point, and the number of the customer base that we've been demonstrating really proves this. Of course, you have pressure from inflation due to the amount of cash that they're sending to the market. Even with all of this happening, we continue to add many customers, and we see a slight reduction in this pressure.
I wanna pass it on to Helisson here to add on.
I wanted to present this here. We have some extremes when we talk about the marketplace here in Brazil, or e-commerce, for example, in Brazil. 60%-70% of the GMV in Brazil is generated or responsible for five or six different categories that we are dominating. Hanging out the long tail on the histogram violin is very, very granular. Which is a recent phenomenon where we absorb a bigger assortment, and we start having a long tail as well. When we consider the average ticket, it's a lot smaller, but the sales happen. It's a number that we published just now also. About 49% of the transactions in the marketplace are already long tail.
When you consider the average ticket and this GMV, it is smaller proportionally and due to this mismatch. What we're very excited about is the platform has been. There was a restrained demand. Our number of 108,000 sellers is a number that has been growing a lot. This component with more sellers, a bigger assortment, and more activation in our brands just giving some spoilers on our future campaigns. We start to mess with this mix in the transactions we operate with. GMV has a smaller pace, but in a constant way. It's gonna take a little while.
With our strong 1P and this complementarity, we're gonna grow a lot more in the marketplace in the next year, and then we'll have the discussion of your question later on. Thank you very much.
Thank you, Helisson. I will submit a question here to Roberto. It came from Morgan Stanley, and it came in by email to us. He wants to know, we're talking about the recovery of the expansion and how we imagine that when we consider this pandemic era has already stabilized itself considering the advance of vaccinations in Brazil, and what we're looking at up ahead, what kind of O2O strategy we are gonna be implementing. When we consider the expectation for physical stores up ahead.
We should end this year with 109-110 stores that are newly inaugurated. Our expectation and perspective for next year is also about 90-100 new stores. We also have these stores and markets mapped out. This is a continuity and sequence of entry into new cities where Via was not present before, with this vision of being the big relationship center for customers and big logistical support. Also, this store is completely repurposed. Everything we're testing now in our store that we're gonna be opening in Marginal Tietê. This store is a big lab for us. We've created a store with 9,000 sq m of sales area, which is like a big lab of all the innovations we're working on.
Everything we're testing and that we're checking, we can consider with replicable solutions for our other stores. We have a lot of news coming around, if when we consider the marketplace, in our physical stores right around all over Brazil. Now we continue to follow this inauguration process. We think that the stores are this physical point of contact with the store in this omnichannel approach. This is fundamental. We believe that this is very important, and it will continue to be relevant. This is a differential that Via has. I wanted to get back to one point in the previous question. Yesterday, the IDV provided a press release and a media session where they talked about a study of what's going on with most of these platforms that are entering Brazil and commercializing products.
I think it's very important if you can access this material and these interviews with McKinsey that we participated together with IDV. McKinsey was hired to work on this. We have over BRL 600 billion potential that the government is gonna be looking at. Great. I think this is the way to leverage this. We have no problem with competition here. Competition is positive, and it forces us to move on in this innovation trends to search for differentiation when it comes to the customer, but it needs to be fair. No doubt this study is very illustrative and educational on the amount of taxes that Brazil is not collecting or receiving because of the way commerce takes place in many e-commerce platforms in Brazil.
Considering that the government is always searching for a way to increase tax revenue and considering that it's not fair to have a competition model where one guy pays all the taxes and the other guy has a really easy way to have products entering with zero exemption or tax, or zero tax payments, even with items that are more expensive. We are clearly demonstrated in this study with everything that happens behind the scenes of many of the items that arrive in Brazil, even from sellers that seem to be national. We're increasing the volume of sellers that are national on many platforms. These are sellers that brought in the products and goods in a way that was questionable. This is all in that study.
I don't want to provide more details here, but I think it makes sense if you can access this study later on, then you can also, submit this to you as well. It's a very rich study and survey and pretty complete, and it'll illustrate the sustainability of the marketplace this year in Brazil. From this, perspective onwards. Now, I would like to ask Dani from Eleven if he still has an additional question. If not, we will end our call. Dani, do you have a final question?
Hi, Dani. I have no questions.
Okay, great. Perfect. We're going to end this session. I wanna thank you all for being with us, so far. An important message here. This is a company that has carried legacies, positive legacies and negative legacies.
We have a big advantage here, which is having these positive legacies that are greater than the negative ones. The legacies pay for these negative legacies in the company. The positive legacies pay for the negative legacies of the company. Another important advantage, we have a team that is super resilient here at Via. We have a team that's able to handle all of these legacies and at the same time advance and innovate in a very accelerated way. We are creating a sustainable ecosystem that has customers at the center. We are here to provide this 360-degree solution. This is happening with Franke and with our assortment and logistics and all of our omni-channel approach. This is what we're creating here.
We have this big team at Via, and we wanna thank everyone here for this experience and journey that has been superb. They've been handling all of these legacies in the company without losing track of the strong journey of acceleration and innovation and capturing new customers here with a customer focus as well at the center of the company. The focus also on growth and results. This company has been for the past eight quarters having growth above market levels, even when we consider all of these legacies. Imagine what the company will be when all of these legacies that are negative end, and they have a date and time to finish. The negative legacy finishes, but the journey positively that could be us creating just never ends. I wanna thank you all, and thank you for being with us today. Goodbye.