# Disbursements (suplidos): pass-through payments

Invoice lines carry a `line_type`. Set `SUPLIDO` to pass through amounts paid in your client’s name, outside the taxable base.

Jul 15, 2026 · New

Invoice lines now carry a `line_type`. Set it to `SUPLIDO` to pass through amounts you paid in your client's name (art. 78.Tres.3 LIVA). These disbursements (*suplidos*) stay out of the taxable base, VAT and VeriFactu, and add to a new `total_to_pay` alongside the fiscal `invoice_total`.

## What else changed

- **`line_type` on every invoice line** (`NORMAL` | `SUPLIDO`, defaults to `NORMAL`). A `SUPLIDO` line is excluded from the taxable base, VAT and VeriFactu.
- **`source_invoice_reference`** (required on `SUPLIDO` lines) references the original third-party invoice issued in the client's name.
- **`source_invoice_ids`** optionally links the BeeL. invoices that make up the disbursement, for audit traceability.
- **New totals** `total_disbursements` (sum of disbursement lines) and `total_to_pay` (`invoice_total` + `total_disbursements`), which is the amount printed on the PDF and charged to the client.
- The fiscal `invoice_total` and all tax breakdowns are unchanged: VeriFactu only ever sees `invoice_total`.

## Where to go next

- [Disbursements guide](/verifactu/suplidos)
- [Create invoice](/invoices/createInvoice)

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Full OpenAPI spec: https://docs.beel.es/api/openapi