- A third party can make the payment of an invoice on behalf of the debtor.
- This does not affect the ability of the company to deduct VAT and deduct the cost for tax purposes.
- The quality of the buyer as an entrepreneur and the relevance of the purchased goods to the business activity are the only factors considered.
- In civil law, if a third party makes the payment instead of the debtor, it is considered a contractual obligation.
- The Civil Code allows a third party to fulfill an obligation on behalf of the debtor if the creditor does not have a specific interest in the debtor personally performing the obligation.
- The creditor can refuse the payment offered by the third party if the debtor opposes it.
- The relationship between the third party and the debtor is generally considered a mandate without representation.
- The tax implications of a third party making the payment depend on the invoicing criteria and the party listed as the recipient of the invoice.
Source: commercialistatelematico.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
