Invoice following an order / payment from a Third Party on behalf of the buyer - disbursement invoice

[svanteschubert]

Background

Disbursement invoice for reimbursement of the sales invoice paid by the Third Party

French Use Case n°16: Disbursement invoice for reimbursement of sales invoice paid by third party

These invoices fall outside the scope of the e-invoicing reform. Their management is therefore outside the scope of the public invoicing portal, but they may nevertheless be handled by PDPs according to the procedures they have defined.

NOTE: The text/pictures of this use case no. 16 were taken from the French government site! The text was extracted from V2.3 - deepl English DOCX and any pictures were taken from V2.2 - original English PDF)

[edmundgray]

Example:

A law firm needs to pay court fees on behalf of their client - a business. The law firm pays the court fees and then issues a disbursement invoice to the business for the exact amount of the court fees.

It’s important to note that a disbursement does not constitute a supply and hence, is not subject to VAT.

see also #53, #55, #56, #58