How should I raise my factures?

Derek

22 Jul 2014 at 16:16 · Viewed 1592 times

I provide glass courses in which I provide tuition to clients who make glass objects. The cost to my clients of a typical course is €35 and I incur about €10 in direct costs such as glass and electricity for firing. How should I bill my classes? Should I raise a facture for the whole amount and include it within turnover of Prestations de services or should I separate out the costs of glass etc. from the teaching and include €25 under Prestations de services and €10 under Ventes de marchandises?

Obviously the latter method would result in me paying less tax - but can I do this and does it matter that I don’t know the precise cost of the materials and electricity for each client?

Answered