What Are “Frais de Débours”? #
“Frais de débours” are expenses that a micro-entrepreneur (auto-entrepreneur) pays on behalf of a client, such as materials, postal fees, or travel costs, in order to fulfill a service. It’s not a regular business expense—they are advanced for the client and later reimbursed at exact cost—with no markup.
Why Use Them? #
While auto-entrepreneurs generally cannot deduct business expenses from their revenue (due to their micro-fiscal and social regime), frais de débours present a legal exception: these reimbursements are not counted as turnover, so they don’t increase taxable income or social contributions.
Conditions & Rules #
To properly apply frais de débours, you must:
- Obtain a written agreement (“mandate”) from the client beforehand, specifying the purchases and/or budget agreed upon
- Ensure the purchase invoices are made out in the name of the client, not the micro-entrepreneur
- Preserve and provide proof of purchase (e.g., receipts, invoices), both for the client and in case of tax audit
- Reimburse exactly the amount paid (“centime près”)—no additional fees or margins allowed
- Clearly separate “debours” from goods/services sold on the invoice
What Counts—and What Doesn’t? #
Allowed as frais de débours:
- Purchases of materials or supplies necessary for the specific client’s service (e.g., tiles, paint, parts)
- Postal or shipping costs
- Travel expenses (e.g., train ticket, hotel), but only if invoiced in the client’s name and previously approved
Not allowed:
Operating or business-related expenses like office supplies, software, telecommunications, your own equipment, mileage, meal costs, or routine working expenses—they must be borne by the entrepreneur
