Hi Paul
We have similar in Australia called 'Recipient Created Tax Invoices' see
https://www.ato.gov.au/Business/GST/Issuing-tax-invoices/
I solve this by NOT using the Gnucash business features at all. The
agency takes care of all customer payment chasing, refunds, calculating
taxes etc, an
clients that are handled by an agency need both an invoice for the service
rendered and a bill for the agency's commission. the agency balances the
invoice and their bill into a single bank transaction.
for dutch tax I must specify revenue, tax due, tax payed separately, so I
cannot handle this