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