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Is it possible - and how? - to register a new domain name in the owner's name, with the invoice in my business name? I would want to continue this arrangement on each extension of domain registration.

In case this is relevant, the domain would probably be .COM.

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Yes. The domain owner and how the registration is paid for are two separate things.

... and how?

There is nothing special you need to do, just enter your payment details at "checkout".

If you find a domain registrar that imposes such a strange restriction (although I never have), then find a different registrar.

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