The new EN 16931 revision requires support for amounts collected on behalf of third parties that are not part of the invoicing supplier’s taxable supply, but are still included in the total amount to be paid by the buyer. For example parking fees or tickets charged to a mobile phone bill.

Each such collected item must:

• Be listed separately from invoiced items;
• Include the amount to be collected and a description; and
• Optionally indicate the party on whose behalf the amount is collected.

The collected amounts must be included in the total Payable Amount but not in the invoiced taxes, allowances, or charges.