7 June 20266 min read

Pure Agent Rules under GST: How to Invoice Reimbursable Expenses

Learn the strict pure agent conditions required to exclude out-of-pocket expenses from your taxable GST turnover.

GSTInvoicing

Pure Agent Rules

To avoid paying GST on expenses paid on behalf of a client, you must satisfy the "pure agent" criteria under GST rules. You must invoice the exact amount without markups, act under explicit authorization, and separate these reimbursements on the face of the tax invoice.