VAT on undisclosed agency model

Company A is a small undisclosed agent aiming to help client (normally goods distributors) find proper logistics suppliers with lower costs. To be more specific, Company A will conclude contracts with clients directly, issue tax invoice for 120 (inclusive of 20% VAT) and receive payment of 120 from client. Company A will also conclude contracts with logistics suppliers, receive tax invoice for 108 (inclusive of 20% VAT) and pay 108 to the suppliers. As the purchase price from the supplier is a commercial secret, Company A cannot issue tax invoice of 12 for commission fee and ask the supplier issue tax invoice of 108 for logistics to client separately. Company A considers itself as a mere intermediary helping process the information and does not actually carry out the underlying logistics activities. In light of this, though Company A issues tax invoice of 120, it only recognizes income of 10 (exclusive of 20% VAT) for accounting bookkeeping and income tax filing purpose. Company A plans to report output VAT of 20 and input VAT of 18. The VAT turnover would be 100 (exclusive of VAT) and there will be a significant gap between the VAT turnover and the income for income tax purpose. Would such significant gap be a serious problem? Could you please advise the appropriate way of filing VAT and the relevant consequences of filing in the above method?

Hi Sabrina.R.L,
We wouldn't be able to comment on the arrangement you have as an undisclosed agent but only the correct way for how this should be treated.
Please see the guidance here:
22. Supplies made by or through agents
23. Invoicing arrangement for supplies made by or through agents
Thank you.