Refonte Course Provider Invoicing and Tax in 2026

Mon, Aug 17, 2026

The scope of provider invoicing on Refonte in 2026

This guide explains how invoicing, VAT and GST, and income tax intersect with your payouts as a Refonte course provider in 2026. It is the practical, day-to-day handbook that complements our financial overview of revenue share and sales mechanics. If you are new to our ecosystem, start with the platform-level economics in our course provider earnings explained primer, then return here to set up your tax profile and understand how your statements map to accounting.

Refonte Learning operates a merchant-of-record model for direct purchases on refontelearning.com and official Refonte channels. In simple terms, learners buy from Refonte. We handle checkout, consumption taxes, and regulatory invoicing to the learner. You, as the instructor or training supplier, provide professional services to Refonte and are paid a revenue share. Your taxable supply is to Refonte, not to each learner, which materially changes how your invoices and tax apply.

This article focuses on five themes that instructors most often ask us about: who invoices whom and when, how VAT and GST are applied under reverse charge or export-of-services rules, whether Refonte withholds income taxes, how refunds and chargebacks flow back into tax numbers, and what you need to keep for an audit-ready file. We also include jurisdiction-specific examples so you can brief your accountant quickly.

Nothing here is legal or tax advice. Rules change and your exact facts matter. Use this guide to frame the right questions and configure your Refonte profile. Then confirm with a qualified advisor in your country.

The commercial model and tax boundaries that drive your paperwork

Refonte Learning sells to learners and companies, collects payments, and issues customer-facing tax invoices where required. You supply educational services to Refonte in return for revenue share or fees agreed in your provider agreement. That split of responsibilities is the starting point for all invoicing and tax logic.

Here is the boundary in operational terms:

Customer invoice: Refonte issues tax-compliant receipts or invoices to learners or enterprise buyers and remits applicable consumption taxes such as VAT, GST, or US state and local taxes, as required by law in each jurisdiction where we are registered.
Provider invoice or self-billing: Your taxable supply is B2B instructional services delivered to Refonte. We operate a self-billing process in most contexts, meaning Refonte periodically generates a statement that functions as the supplier invoice for your records. Where local law requires, we will ask you to issue a compliant invoice instead, and we will match it to your payout.
Revenue recognition: For your books, your revenue arises when you deliver services to Refonte during the statement period. Your cash arrives on the payout date. Those dates can differ, and the difference matters for accrual accounting.

This model isolates you from end-customer tax complexity. You do not account for customer VAT or GST on learner purchases. Instead, you address the B2B tax treatment of your service to Refonte. In the EU and UK, that typically means reverse charge. In many other countries, it means a zero-rated export of services. Your self-billing statement records the treatment and gives you the evidence you need for your return.

Self-billing on Refonte: how it works, what appears, and how to accept it

Self-billing means the customer creates the invoice on behalf of the supplier and both parties agree in advance. It is permitted in many jurisdictions if there is a documented agreement and a mechanism to accept or reject each statement. Refonte uses self-billing so you do not have to draft monthly invoices, and so the tax treatment is applied consistently.

What happens each cycle:

Period close: We close the revenue period at a published cutoff. Your dashboard shows gross learner receipts attributable to your content or sessions, platform fees, refunds credited in period, chargebacks pending, and your net earnings.
Statement generation: Refonte generates a self-billing document in your name with the correct tax treatment based on your profile and local rules. You will see the reverse charge or export wording where applicable, your legal name and address, your tax IDs, Refonte’s legal details, the service period, currency, exchange rate notes, and the net amount due.
Acceptance: You accept or query the statement in the provider dashboard. If you raise a query, the payout is paused for that portion until resolved and a corrected statement is issued.
Payout: On acceptance or after the query is resolved, the amount is scheduled for payout per the calendar. The payout reference ties to the statement number.

Your self-billing profile is completed during onboarding. For a smooth start, walk through the checklist in our course provider onboarding steps. You will be asked to provide your legal name, trading name if any, registered address, country of tax residence, VAT or GST number where applicable, other local tax identifiers, and bank or payout details.

Anatomy of the self-billing document:

Supplier: Your legal name and address, plus tax ID fields you provided.
Customer: Refonte Infini Infiniment Grand, a French SAS (see section on identity and VAT), with registered address and French tax identifiers.
Description: Educational content production and delivery services for the statement period, with dates.
Tax treatment: Reverse charge, outside scope, or zero-rated export, as applicable. Exact wording is included for your jurisdiction.
Currency and rate: Settlement currency plus the mid-market or processor rate if a conversion applies.
Adjustments: Refunds and chargebacks from prior periods that post in this period show as separate lines to keep your tax trail clean.

VAT and GST by location: how the reverse charge and export-of-services rules apply

Because Refonte is established in France, the default for cross-border B2B services is that the place of supply is where the customer belongs. In the EU and UK, that typically results in reverse charge. In many other countries, your service to an overseas customer is an export that is either zero-rated or outside the scope of local VAT or GST. Your exact treatment depends on your country, your registration status, and the nature of your services.

Supplier identity and verification: Refonte Learning is operated by Refonte Infini Infiniment Grand, a French SAS registered under SIREN 949 841 605. You can verify the legal registration on the French national registry at the official INPI page French INPI record for SIREN 949 841 605. Refonte also maintains an operational UK office at 1 Poulton Close, Dover, Kent, United Kingdom, CT17 0HL. This is an office location for operations and correspondence, not a registration signal. The self-billing document displays Refonte’s legal details and the French VAT number where applicable.

EU-based providers

VAT registered: Your service to a French business customer is subject to reverse charge under the EU VAT Directive. The self-billing statement will show 0 percent VAT, mark reverse charge, and include both VAT IDs. You account for output VAT and input VAT in your VAT return, usually with no net cash effect if you are fully taxable.
Not VAT registered: Many EU countries allow non-registered suppliers to treat such B2B sales as outside the scope with no VAT. The self-billing will show no VAT and will not include a VAT ID for you. You still report income for income tax and may have to register for VAT if you cross your country’s domestic threshold. Check local rules.

UK-based providers

VAT registered: Post-Brexit, B2B services to an EU business customer are generally outside the scope of UK VAT. The self-billing will show no UK VAT and include reverse charge wording referencing the customer’s jurisdiction. You keep evidence that your customer is a business outside the UK, which the self-billing provides.
Not VAT registered: The service is still outside the scope of UK VAT. You do not charge VAT. Record the income in your accounts and track UK registration thresholds.

Providers outside the EU and UK

GST or VAT countries: Many countries zero-rate exports of services when the customer is overseas and the benefit of the service is enjoyed outside the country. The self-billing will mark zero-rated export or outside scope per your country’s standard phrasing when available. Keep the self-billing statements as export evidence.
Non-VAT countries: You will not charge VAT or GST. You still owe income tax per your local rules. The self-billing shows a net amount with no VAT.

In all cases, the self-billing approach ensures that the customer VAT and GST that Refonte collects from learners do not land on your returns. Your only VAT or GST consideration is the B2B supply to Refonte.

EU and France specifics: reverse charge wording, OSS interaction, and practical examples

EU VAT has consistent scaffolding but practical implementation details vary by country. This section gives you working text and examples you can compare against your self-billing statements and your local returns.

Reverse charge wording: For EU VAT registered suppliers, the self-billing statement includes wording equivalent to the following in your interface language. You may see one of these phrasings depending on your locale settings.

English: VAT reverse charge. Article 196 of Council Directive 2006/112/EC. Customer to account for VAT.
French: Autoliquidation de la TVA. Article 283-2 du CGI. Le client est redevable de la TVA.
German: Steuerschuldnerschaft des Leistungsempfängers. Umsatzsteuer wird vom Leistungsempfänger geschuldet.

What this means operationally: You, as supplier, do not collect VAT. Refonte accounts for VAT in France where required by domestic rules for reverse charged services. You will typically report both an output and an equal input amount in your domestic return, netting to zero if you have full deduction rights.

Interaction with OSS and local VAT on learner sales: Refonte may use VAT OSS for B2C sales across the EU. That is separate from your B2B supply to Refonte. OSS affects the tax Refonte remits on learner receipts. It does not appear on your self-billing document.

Examples:

France-based VAT registered supplier: The self-billing shows reverse charge with both French VAT IDs. Your SAF-T or FEC records use the reverse charge tax code. You book revenue net of VAT and record the reverse charge in your VAT return boxes for autoliquidation.
Spain-based non-registered supplier: The self-billing shows no VAT charged and no supplier VAT ID. You include the net income in your IRPF or corporate tax. Monitor the Spanish VAT threshold since repeated B2B exports may still count toward registration obligations depending on your activity.
Poland-based VAT registered company: The self-billing shows reverse charge with your PL VAT number and Refonte’s FR VAT number. You populate KSeF or JPK structures as required if you mirror the entry in your accounting system.

Keep your VAT ID current. If your status changes, update your profile so the next self-billing statement reflects the correct treatment.

Income tax, withholding, and documentation: what Refonte does and what you file

VAT and GST govern consumption taxes. Income tax is separate and applies to your profit. Two questions repeat across geographies: does Refonte withhold income tax from payouts, and what documents do you need to provide or keep?

Withholding by Refonte: As a French company, Refonte does not ordinarily withhold income taxes from payouts to instructors. If a specific law requires withholding for payments to or from a particular jurisdiction or for a particular service category, we will notify affected providers during onboarding or when rules change. In those cases, your self-billing statement will show the applicable withholding rate, the legal basis, and the net-of-withholding amount. When a treaty reduces withholding, we will ask you for a valid certificate of tax residence and any other forms required by the French tax administration to apply a reduced rate.

Your income tax return: You generally declare the net revenue from your self-billing statements as revenue from professional services in your jurisdiction. You also deduct your allowable expenses. If you keep accounts on an accrual basis, use the statement date or service period as your revenue recognition point. If you use cash basis accounting, use the payout date and bank statement as the recognition point. Local rules vary, so align with your accountant.

Documentation to keep for 5-10 years depending on your country:

Every self-billing statement and any corrected versions.
The platform payout remittance record tying to each statement number.
Your bank statements showing receipt of funds.
Any correspondence about tax treatment, tax residency, or withholding.
Certificates of tax residence you provided to Refonte, where applicable.

If your tax residence changes or you register for VAT or GST after crossing a threshold, update your profile immediately so your next statement is correct. Retroactive corrections are possible but create unnecessary admin and delay payouts until we align the tax trail.

Payout timing, currency, and exchange rates: how invoicing connects to cash

An invoice or self-billing statement is not cash. To plan your cash flow, map the statement cycle to the payout calendar and understand how currency conversion and fees appear on your documents.

Statement cycle and cash movement: We issue self-billing statements shortly after period close. The statement date is your revenue recognition date for accrual accounting. The payout is scheduled per the platform calendar in the same or the following month depending on cutoffs. For the latest timing, check our payout schedule.
Currency: You choose a payout currency in your profile where options are available. The self-billing is denominated in that currency. If underlying learner receipts were in multiple currencies, we convert at a consolidated rate aligned with our processor’s settlement. Your statement will show the conversion basis if relevant.
Fees and bank charges: Platform fees are already netted in your earnings line items. External bank charges may apply based on your bank. Those do not appear on the self-billing because they are not part of the taxable base for your supply to Refonte. They will appear on your bank statement.
Rounding and carryovers: Minor rounding differences can appear where tax systems require rounding at line or document level. We carry small remainders into the next cycle to make sure cash and statements stay in lockstep. You will see a carryover line where applicable.

Reconcile each payout by matching the statement number, the payout reference in your dashboard, and the corresponding bank credit. If you operate multicurrency accounting, post a separate exchange gain or loss line when your bank’s received amount differs from the statement amount due to intermediary conversion.

Refunds: how they flow through your statements and tax numbers

Refunds happen in education just like in any consumer category. They are a normal part of business and they need to be transparent in your documents. Refonte nets refunds against your earnings but always preserves the trail so that a tax auditor can see exactly which sale was reversed and when.

Key principles for providers:

Negative earnings lines: If a learner is refunded, your share of that sale becomes a negative line item. You will see the course, learner country, original sale period, and the refund date where available.
Tax base adjustment: Because your B2B supply to Refonte is based on net learner receipts for your content in the period, refunds reduce the taxable base in the period they post. The self-billing statement shows this clearly so you do not have to amend prior returns unless your local rules require adjustments by original period. Most VAT and GST systems allow adjustments in the period of the credit.
Prior period refunds: If the original sale was recognized in a prior self-billing cycle and is refunded later, we record a negative adjustment in the current cycle. The line references the earlier cycle so your accountant can reconcile.
Evidence for your file: Keep the self-billing statements and, if you need deeper granularity, export the underlying transaction-level detail from your dashboard. That satisfies most audit requests.

To understand how refunds may change your net payouts beyond tax accounting, read our operational deep dive on refund policy impact. The takeaway is simple: refunds reduce both your cash and your taxable base, and the self-billing lines ensure your returns reflect the reduction without extra paperwork.

Chargebacks and disputes: fees, reversals, and tax treatment for providers

Chargebacks arise when a cardholder disputes a transaction. They are rarer than refunds but carry extra complexity because networks involve their own timelines and fees. Refonte manages representment and evidence, and we insulate you from most of the operational load. Your statements show clean adjustments so your accounting stays consistent.

How chargebacks show up for providers:

Provisional hold: When a chargeback opens, the learner sale is provisionally reversed. Your statement records a pending adjustment that does not affect the taxable base until the case resolves. This keeps the tax trail honest.
Loss or win: If the case is lost, the pending item becomes a final negative line. If the case is won and the sale is restored, we reverse the negative and your taxable base is restored. You do not see duplicate ups and downs in separate periods. We net them in the resolution period with full references.
Fees: Network or processor fees associated with chargebacks do not form part of your taxable base to Refonte. Where local rules permit, we show such fees in a non-taxable memo section of your statement for your cost accounting. They may still reduce your net payout.

For a narrative explanation of the dispute lifecycle and timelines, see our guide to chargebacks explained. From a tax perspective, the main point is that your B2B taxable supply is adjusted only when there is a final outcome, and your self-billing statement records the event with the proper description.

Bookkeeping and audit-ready records: mapping entries, examples, and controls

Good records make tax season easy. Here is how most providers map Refonte statements and payouts into their accounting system. Adapt the account names to your chart of accounts and your local financial reporting language.

Typical accounts you might use:

Sales revenue - platform services
Platform adjustments - refunds and chargebacks
Accounts receivable - Refonte
Cash at bank - operating account
Exchange gains and losses

Accrual example for a monthly cycle:

On statement issuance, record: - Debit Accounts receivable - Refonte (for the net amount due) - Credit Sales revenue - platform services (for the positive earnings subtotal) - Credit or Debit Platform adjustments - refunds and chargebacks (for the net of negative lines)
On payout receipt, record: - Debit Cash at bank - operating account - Credit Accounts receivable - Refonte - Debit or Credit Exchange gains and losses if the banked amount differs due to conversion

Cash basis example:

Skip the receivable. When the payout arrives, post one entry: Debit Cash, Credit Sales revenue, with a subline narrative noting the covered statement numbers. If your jurisdiction allows it, keep the self-billing as supporting evidence without booking an accrual.

Controls that simplify audits:

Sequential numbering: Your self-billing statements are numbered. Keep them in order and avoid gaps. If a statement is canceled and reissued, keep both with a note.
Reconciliation workbook: Maintain a simple spreadsheet that lists Statement ID, Statement Date, Net Due, Payout Date, Bank Amount, Difference, and Notes. This single sheet resolves 90 percent of audit queries.
Retention: Keep all records for the statutory period in your country. Five to ten years is typical.

If you use accounting tools like Xero, QuickBooks Online, or Sage, set up a bank rule that matches Refonte payouts by reference so your reconciliations are one click.

Setting up your tax profile: a provider checklist that saves hours later

The fastest way to avoid payout holds and rework is to set up your tax profile completely before your first sale. Here is a checklist you can work through in under 30 minutes.

Legal name and address: Use the name that appears on your government registration and the address where you are tax resident. If you trade under a different name, add it as a trading name.
Country of tax residence: Select the country whose income tax laws apply to you. If you have permanent establishments in multiple countries, consult your advisor and pick the correct profile setting while you finalize your internal allocations.
VAT or GST number: If you are registered for VAT or GST, enter the number exactly as issued, including country prefixes where applicable. If you are not registered, leave it blank and monitor your local threshold.
Other tax IDs: Some countries require a domestic tax number even if there is no VAT or GST. Provide the field if requested in your country’s profile.
Bank details: Enter IBAN and BIC for SEPA countries, or account and routing details for other corridors. Double check the characters to avoid payout delays.
Documents: Where applicable, upload a certificate of tax residence or other proofs requested during onboarding. This enables reduced withholding rates if any special rules apply in your case.
Self-billing consent: Review and accept the self-billing agreement and the standard reverse charge or export-of-services wording for your jurisdiction.

If you want to supply teaching, mentoring, or advisory work on the platform, you can apply to teach on Refonte Learning and complete this profile as part of the onboarding flow. You can update any item later in your dashboard. Changes take effect on the next statement cycle.

Special cases: enterprise cohorts, off-platform workshops, and third-party channels

Most providers will only interact with the standard marketplace flow, but some engagements have different commercial or tax mechanics. This section outlines how we handle the common variants and what you can expect in your documents.

Enterprise cohorts sold by Refonte: When a company buys an enterprise program from Refonte and we subcontract you to deliver part of it, Refonte still invoices the company and handles consumption taxes. Your supply remains B2B to Refonte under the same self-billing arrangement unless your statement specifies a different project-based billing instruction that we agreed separately. The self-billing will reference the project code and deliverable.

Off-platform workshops contracted directly: If you contract directly with a company off-platform without Refonte in the chain, this guide does not apply. You will invoice your customer directly and you control VAT or GST on that invoice. If Refonte is involved purely as a marketing channel with no payment flow through us, we will not issue self-billing. Separate terms apply.

Third-party channels and app stores: If a learner purchases through a third-party channel that is the merchant of record, the third party will handle consumption taxes. Refonte receives a net settlement and your self-billing statement reflects your share of that net. The tax treatment of your B2B supply to Refonte is unchanged. Your statement footnotes may include the third-party channel identifier for traceability.

Grants and scholarships: Where a seat is covered by a scholarship or grant that does not generate a learner invoice, your statement shows the allocation as platform-funded or sponsor-funded revenue. The taxable treatment for your B2B supply to Refonte is the same as your standard revenue line.

If you receive a custom statement or project-specific invoice instruction, the document will contain plain language that lists what changed and why. Save those versions alongside your standard statements.

Compliance roadmap in 2026: e-invoicing, platform transparency, and what to expect

Tax administration is getting more digital everywhere. 2026 is an inflection point for e-invoicing and platform transparency in the EU and beyond. Refonte’s job is to implement the platform changes so your workload stays light and your documents remain compliant.

What is on the horizon and how it affects you:

France B2B e-invoicing: France is rolling out mandatory B2B e-invoicing and e-reporting in phases from 2026. As a French company, Refonte will adapt its self-billing process to produce structured e-invoice data for relevant transactions and will route those documents through the official channels. You will still be able to download human-readable PDFs for your records.
EU VAT in the Digital Age proposals: The EU is pushing for real-time or near-real-time transaction reporting and more uniform platform rules. Your self-billing statements will continue to carry the fields tax authorities expect to see. If a country mandates additional fields, we will surface them in your dashboard profile so you can fill them once.
Platform seller reporting: Many jurisdictions require platforms to report seller-level income to tax authorities. If we are required to report your earnings, we will do so based on your statements and will give you a summary so you can reconcile what was reported about you.

Practical steps you can take in 2026:

Keep your tax residence and VAT or GST registrations up to date in your profile. Missing or outdated data is the top reason statements need corrections.
Download your monthly statement pack and bank confirmations and file them in a single folder structure. Your future self will thank you during tax season.
If you change legal entity, tell us before your next statement. We will close the current profile and open a new one so your tax trail stays clean.

Refonte Learning will notify you in advance of any change that affects your self-billing format or your onboarding fields. Our goal is to absorb regulatory churn so that your day-to-day routines do not change.

Closing the loop: where to get help and what to do next

If you take one thing from this guide, let it be this: set up your tax profile completely, keep every self-billing statement and payout confirmation, and update your details when anything material changes. That single habit solves almost every invoicing and tax headache.

Need a copy of a statement or a payout reference? Download it from the provider dashboard under Statements and Payouts.
See a tax status error on your statement? Open a support ticket from the statement view. We will correct and reissue before payout when needed.
Unsure what to put in a field? Enter the best available information and add a note. Our team will review and request clarifications if required.

If you are ready to teach, mentor, or advise learners on AI, data, cloud, devops, and software engineering, you can become an instructor on Refonte Learning. Once your profile is live, your self-billing statements, payout schedule, and tax documentation will keep your books in order while you focus on creating impact.

Refonte Learning is committed to running a transparent, compliant platform for professionals who teach. Your success depends on clean operations as much as great content. With the right setup, invoicing and tax become background automation rather than front-of-mind work.