régime des débours

15:38 May 30, 2018 

In our French code there's a real difference between disbursements and expenditures. The disbursement occurs when a mandator (client) asks their service provider to pay any required sum on their behalf and to be reimbursed in the aftermath. Such a disbursement won't be taken into account to calculate taxes and VAT. When a lawyer pays court fees on a client's behalf in the course of a lawsuit, that's a disbursement and no additional sum can be charged. A lawyer has got an automatic right to disburse such costs because the client has granted them the power to do that when they have hired them. Other service providers must receive a specific demand (written I think).
Expenditures are what providers add to an invoice when the service they render comes with personal expenses (petrol, hotel, restaurant...) that need reimbursing and that can exceed the real costs. VAT or taxes are calculated on the difference between the real expenses and the real reimbursement. People must be able to provide proofs of their expenses on demand.
You can't mix the two of them. I gather that the lines have got a different code in the accountancy (I'm no accountant myself)

00:09 May 30, 2018 

Yes, I put it in my question above