Sub-contracting services

Hi, we are a training providing company, and we often use consultants/sub-contractors to curry out the project, providing the training.

How should I include the sub-contractor’s fees: under purchases or under expenses? Is there a difference at the end of the day?


Direct expenses will do , 6002 Sub-Contractors


Thanks both for posting and answering this question. I have a further question to ask.
Do I need to get an invoice from freelancers for small payments I have made? Is it okay to add these costs without an invoice?

Thanks for taking your time to reply=)