The Service Accounting Code (SAC) for reimbursement of expenses doesn't have a specific SAC code because reimbursements are generally not considered a separate supply of service. Instead, they are treated as part of the value of the original supply of goods or services. When you incur expenses on behalf of your client and later get reimbursed, these expenses should be included in the value of the original service provided.
However, if the reimbursement is related to a specific service, the SAC code of the main service should be used. For example, if the reimbursement is related to consultancy services, you would use the relevant SAC code for consultancy services, such as:
- SAC Code: 9983 - Other professional, technical, and business services.
- SAC Code: 998311 - Management consulting services.
- SAC Code: 998312 - Business consulting services, including public relations services.
