The invoicing regulations require issuing an invoice when goods are delivered or services are provided. However, the advance payment made by the client is not related to any service provision or goods delivery on our part. It is simply a deposit, similar to a real estate security deposit, that allows their employees to consume third-party services at a later time.
At the end of the period, Cobee will issue two invoices. One of them will be for Cobee's service provision, specifically the service commission. The other invoice will reflect the consumptions made by the employees. This invoice will include the total amount that will be deducted from the deposit and will encompass two types of operations: invoicing for Cobee's services (taxable and not exempt) and the employees' consumptions (not subject to tax).
This end-of-month invoice is a valid commercial document for our clients. It serves as supporting documentation to justify the corresponding accounting entry.