Last updated: October 31, 2024
An expense covered by the customer is essentially an "expense" that a freelancer pays beforehand, but when requesting the invoice, they do it under the client’s name. In order to get their money back, they include this expense in the invoice they’ll issue.
Therefore, it has no effect on the freelancer’s accounting, although there is an obligation to include that expense in the invoices issued without VAT or IRPF.
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