Connect を使用して請求書を作成する

You can create invoices for connected accounts, which support several approaches for collecting payments. You can use direct charges to create them directly on the connected account. Alternatively, you can create invoices on the platform with transfers to the connected account by using destination charges. You can also take an application fee on these invoices.

ダイレクト支払いを使用して請求書を作成する

To create an invoice that directly charges on a connected account, create an invoice while authenticated as the connected account. For this to work, the customer must be defined on the connected account.

curl https://api.stripe.com/v1/invoices \
  -u 
sk_test_BQokikJOvBiI2HlWgH4olfQ2
: \
  -d customer=
{{CUSTOMER_ID}}
 \
  -H "Stripe-Account: 
{{CONNECTED_ACCOUNT_ID}}
"

As with creating a direct charge on a connected account, you can create a customer on a connected account by using either the platform’s publishable key or the connected account’s publishable key. You can also create a token by using shared customers. When you use direct charges, the connected account is responsible for the cost of the Stripe fees, refunds, and chargebacks.

デスティネーション支払いを使用して請求書を作成する

To create an invoice that charges on the platform and creates automatic transfers to a connected account, create an invoice while providing the connected account ID as the transfer_data[destination] value.

curl https://api.stripe.com/v1/invoices \
  -u 
sk_test_BQokikJOvBiI2HlWgH4olfQ2
: \
  -d customer=
{{CUSTOMER_ID}}
 \
  -d "transfer_data[destination]"=
{{CONNECTED_ACCOUNT_ID}}

これが機能するためには、プラットフォームアカウントで顧客が定義され、かつプラットフォームの公開可能キーを使用して、連結アカウントのトークンが作成されている必要があります。顧客に請求する場合は、その顧客がプラットフォームアカウント内に存在する必要があります。自動送金を使用する際は、プラットフォームが記録対象のビジネスになります。

Display Connected Account Tax IDs and Business Details on your Invoices

Certain regions have regulatory requirements for merchants to show their tax IDs and other business details on customer-facing documents.

In some cases, you can fulfill these requirements by displaying information about a connected account instead of information about your platform. The following steps show how to render a connected account’s tax ID and business details on invoice emails, invoice PDFs, Hosted Invoice Pages, and invoice receipts:

1. Create tax IDs for your connected account.
2. Set default tax IDs for your connected account.
3. Specify the connected account either using the on_behalf_of parameter or as the issuer on existing or new invoices, subscriptions, and subscription schedules.

Create tax IDs for your connected account

The following example creates a single tax ID for the connected account. Stripe stores the tax ID on the connected account. To create additional tax IDs, call the endpoint again.

curl https://api.stripe.com/v1/tax_ids \
  -u "
sk_test_BQokikJOvBiI2HlWgH4olfQ2
:" \
  -H "Stripe-Account: 
{{CONNECTED_ACCOUNT_ID}}
" \
  -d type=eu_vat \
  -d value=DE123456789

Set default tax IDs for your connected account

Stripe automatically pulls default tax IDs from the invoice issuer’s account during finalization unless account_tax_ids is already set on the invoices.

You can set the tax IDs stored on the connected account as the default tax IDs for that account. The following example sets existing tax IDs as default tax IDs:

curl https://api.stripe.com/v1/accounts/
{{CONNECTED_ACCOUNT_ID}} \
  -u "
sk_test_BQokikJOvBiI2HlWgH4olfQ2
:" \
  -d "settings[invoices][default_account_tax_ids][0]"=atxi_123 \
  -d "settings[invoices][default_account_tax_ids][1]"=atxi_456

Set issuer on existing or new invoices, subscriptions, and subscription schedules as the connected account

The following example sets issuer on an existing subscription. During invoice finalization, subscription invoices pull in the issuer’s default tax IDs:

curl https://api.stripe.com/v1/subscriptions/
{{SUBSCRIPTION_ID}} \
  -u "
sk_test_BQokikJOvBiI2HlWgH4olfQ2
:" \
  -d "invoice_settings[issuer][type]"=account \
  -d "invoice_settings[issuer][account]"=
{{CONNECTED_ACCOUNT_ID}}

The following example sets issuer during invoice creation:

curl https://api.stripe.com/v1/invoices \
  -u "
sk_test_BQokikJOvBiI2HlWgH4olfQ2
:" \
  -d customer=
{{CUSTOMER_ID}} \
  -d "issuer[type]"=account \
  -d "issuer[account]"=
{{CONNECTED_ACCOUNT_ID}} \
  -d "transfer_data[destination]"=
{{CONNECTED_ACCOUNT_ID}}

Alternatively, the on_behalf_of parameter also prints a connected account’s details on the invoice email, invoice PDF, Hosted Invoice Page, and invoice receipt.

Set account tax IDs on existing or new invoices, subscriptions, and subscription schedules

You can specify account_tax_ids for invoices, subscriptions, and subscription schedules to override the default tax IDs. The following example sets account_tax_ids on an existing subscription:

curl https://api.stripe.com/v1/subscriptions/
{{SUBSCRIPTION_ID}} \
  -u "
sk_test_BQokikJOvBiI2HlWgH4olfQ2
:" \
  -d "invoice_settings[issuer][type]"=account \
  -d "invoice_settings[issuer][account]"=
{{CONNECTED_ACCOUNT_ID}} \
  -d "invoice_settings[account_tax_ids][0]"=txi_123 \
  -d "invoice_settings[account_tax_ids][1]"=txi_456

The following example sets account_tax_ids during invoice creation:

curl https://api.stripe.com/v1/invoices \
  -u "
sk_test_BQokikJOvBiI2HlWgH4olfQ2
:" \
  -d customer=
{{CUSTOMER_ID}} \
  -d "issuer[type]"=account \
  -d "issuer[account]"=
{{CONNECTED_ACCOUNT_ID}} \
  -d "transfer_data[destination]"=
{{CONNECTED_ACCOUNT_ID}} \
  -d "account_tax_ids[0]"=txi_123 \
  -d "account_tax_ids[1]"=txi_456

Create tax IDs stored on the platform for your connected account

The tax ID you create is stored on the platform account instead of the connected account. The following example creates a single tax ID for the connected account without using the Stripe-Account header:

curl https://api.stripe.com/v1/tax_ids \
  -u "
sk_test_BQokikJOvBiI2HlWgH4olfQ2
:" \
  -d type=eu_vat \
  -d value=DE123456789 \
  -d "owner[type]"=account \
  -d "owner[account]"=
{{CONNECTED_ACCOUNT_ID}}

プラットフォーム手数料を回収する

On the invoice, you can optionally withhold an application fee. The following example shows an application_fee_amount for an invoice with a direct charge on the connected account:

curl https://api.stripe.com/v1/invoices \
  -u 
sk_test_BQokikJOvBiI2HlWgH4olfQ2
: \
  -d customer=
{{CUSTOMER_ID}}
 \
  -d application_fee_amount="10" \
  -H "Stripe-Account: 
{{CONNECTED_ACCOUNT_ID}}
"

次の例は、デスティネーション支払いを使用する請求書の application_fee_amount を示しています。

curl https://api.stripe.com/v1/invoices \
  -u 
sk_test_BQokikJOvBiI2HlWgH4olfQ2
: \
  -d customer=
{{CUSTOMER_ID}}
 \
  -d application_fee_amount="10" \
  -d "transfer_data[destination]"=
{{CONNECTED_ACCOUNT_ID}}

連結アカウントを売上処理加盟店にする

連結アカウントを売上処理加盟店にするには、請求書を作成または更新する際に on_behalf_of パラメーターを使用して顧客に請求します。請求書を確定する前に API で on_behalf_of を設定する必要があります。ダッシュボードには、連結アカウントの代理として請求書を送信するためのインターフェイスがありません。

Setting the on_behalf_of parameter applies the branding, contact information, and account tax ID of the connected account to the invoice email, invoice PDF, Hosted Invoice Page, and invoice receipt. However, when you use on_behalf_of in a sandbox, emails aren’t sent—similar to standard invoices sent using the API. While testing in a sandbox, you can verify that Stripe created an invoice by checking the Invoices page of the Dashboard.

To collect payments on behalf of the connected account, the connected account also needs to have account capabilities enabled for the relevant payment methods. You can automatically transfer payments for invoices created on behalf of the connected account by using destination charges. For more information about the on_behalf_of​ parameter, refer to the relevant Connect documentation:

• For automatic transfers to the connected account, refer to the on_behalf_of parameter details in the Create a charge guide.
• For information on how to transfer payments manually, refer to Transfer availability.
• For a list of account capabilities that are required to collect payments on behalf of the connected account, refer to Payment method capabilities.

以下の例は、支払いと送金別方式を使用して、新しい請求書に on_behalf_of パラメーターを使用する方法を示しています。

curl https://api.stripe.com/v1/invoices \
  -u "
sk_test_BQokikJOvBiI2HlWgH4olfQ2
:" \
  -d on_behalf_of=
{{CONNECTED_ACCOUNT_ID}} \
  -d customer=
{{CUSTOMER_ID}}

標準のデスティネーション支払いと同様に、請求書に application_fee_amount を設定できます。この例は、デスティネーション支払いとプラットフォーム手数料を指定して on_behalf_of を使用する方法を示しています。

curl https://api.stripe.com/v1/invoices \
  -u "
sk_test_BQokikJOvBiI2HlWgH4olfQ2
:" \
  -d on_behalf_of=
{{CONNECTED_ACCOUNT_ID}} \
  -d application_fee_amount=10 \
  -d "transfer_data[destination]"=
{{CONNECTED_ACCOUNT_ID}} \
  -d customer=
{{CUSTOMER_ID}}

Invoices created on behalf of a connected account ​​don’t support bank transfers payment methods, such as ACH Credit Transfer and paper checks.

Integrate tax calculation and collection

You need to first determine which entity is liable for tax. The entity that’s liable for tax might be your connected account or the platform, depending on your business model. To learn more, see Stripe Tax with Connect.