Please note that Unity IAP is not compatible with the IL2CPP scripting backend, which is currently experimental on Universal Windows Platform.
Unity IAP supports building with the Windows Universal 8.1 and Universal 10 SDKs. Unity IAP does not support the Windows Phone 8.1 SDK.
Unity IAP features support for Microsoft’s In App Purchase simulator, which allows you to test IAP purchase flows on devices before publishing your application.
The simulator can be enabled when configuring Unity IAP before initialization, as follows:
var builder = ConfigurationBuilder.Instance(StandardPurchasingModule.Instance());
builder.Configure<IMicrosoftConfiguration>().useMockBillingSystem = true;
Make sure you disable the mock billing system before publishing your application.
Is something described here not working as you expect it to? It might be a Known Issue. Please check with the Issue Tracker at issuetracker.unity3d.com.