How to record the travel fee invoice in this case?

Can be used as cost. To avoid tax risks, you need to indicate or agree on something in the invoice and contract terms.

1. Because this travel fee invoice is directly related to the income obtained, according to the Implementation Regulations of the Enterprise Income Tax Law, it can be disbursed before tax. But for the sake of safety, the invoice remarks column can indicate the guests of such-and-such meeting on such-and-such date. Your company and the travel agency need to sign a contract, clearly agreeing that your company will pay the fee and the travel agency will provide services, but the specific service targets will be your company’s customers who come to attend the conference.

2. Please also make it clear in the contract and quotation documents signed with the customer that the conference service fee charged includes the fee advanced to the travel agency. In this way, this part of the travel agency fee can be charged according to the conference service income and invoiced according to the conference service as an extra-price fee.

3. A complete chain with travel agencies and customers has been formed, and there are documents to prove it, thus avoiding tax risks.