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Sewing37(Newbie)Newbie
1 June 2023

If an agent is claiming a reimbursement for a product or service they obtained in doing the authorised work for the principal (disbursement), and are passing the costs onto the principal on an invoice, does the agent have to include GST on the claimed expense OR do they claim just the gross amount with no GST, and the agent claims the GST credit?

E.g. We received a claim invoice from the agent for $3500 with nil GST

The supplier invoice attached to the claim was $3500 inc GST



All entities are registered for GST

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819 views
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AriATO(Community Support)Community Support
6 June 2023

Hi @Sewing37


It sounds like the agent is invoicing the principal for their services. Even if part of their supply is on-charging costs they incurred to complete their job, they can charge an amount they choose. They'd still need to charge GST. If your scenario is a little different you can get in touch with our GST team for further advice. They can be reached via OSFB by sending them a secure mail.

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Most helpful reply

AriATO(Community Support)Community Support
6 June 2023

Hi @Sewing37


It sounds like the agent is invoicing the principal for their services. Even if part of their supply is on-charging costs they incurred to complete their job, they can charge an amount they choose. They'd still need to charge GST. If your scenario is a little different you can get in touch with our GST team for further advice. They can be reached via OSFB by sending them a secure mail.

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Agent claiming a reimbursement and GST | ATO Community