What Are “Frais de Débours”?

“Frais de débours” are expenses that a micr-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 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. L.

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