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Tax on Prepaid and Service

Explains how tax is calculated on prepaid commitments and service invoices, including how prepaid tax is offset when credits are applied.

How it works

  • Tax is applied to the prepaid invoice.

  • Tax is applied to the service invoice.

  • When prepaid credit is applied, the related prepaid tax is offset.

Example

Prepaid Invoice

Line

Amount

Tax

Prepaid Commitment $1,200 $120 (10%)
Total Tax $120
Total $1,320

Service Invoice

Line

Amount

Tax

Service Usage $100 $12 (12%)
Prepaid Credit Applied -$100 -$10 (10%)
Total Tax $2
Total Due $2

Key Rule

Prepayment tax is charged when the prepayment is invoiced and offset when the prepaid amount is consumed. Service tax is charged when the service is invoiced. The prepaid balance is tracked before tax.