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Chargeback

Tax risk: 🔥 | Deductibility: 100%.

Lionel ROSU avatar
Written by Lionel ROSU
Updated over a week ago

Don't confuse chargebacks with disbursements

Do you sometimes incur expenses on behalf of your customer 🅿️ ? In this case, you could re-invoice these expenses. However, you need to be aware of a similar concept, namely disbursements. The two concepts are distinguished as follows:

Chargeback of expenses

Disbursements

Expenses on behalf of

You

Your customer

Amount on your invoice

No rule (margin possible)

To the nearest euro

Accounting

As income and expense

Neither income nor expense

VAT

Applicable

Not applicable

Method

Indicate the rebilled expense separately on the invoice

Do not include on invoice (non-accounting disbursements) or specific "disbursements" line on your invoice

Examples

  • Travel (flat-rate km)

  • Professional dues

  • Training

  • Parking

  • Travel (train, plane, hotel...)

  • Restaurant

  • Lawyer: court office voucher, damage survey

  • Architect: planning permission fees

  • Accountant: advance on NBB publication costs

💡 A disbursement is neither a deductible expense nor taxable income. It is simply a transfer of money that passes through you. No VAT applies.

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