Alex Nash, from Cornwall, was invited to the party just before Christmas, but missed the party to spend time with his grandparents.
An invoice for £15.95 ($29.40) was sent by his schoolfriend's mother, Julie Lawrence, who said Alex's non-attendance left her out of pocket.
His parents found the invoice in a brown envelope in his schoolbag last week.
Father Derek Nash sais the invoice was made to appear as if it came from Plymouth Ski Slope, the venue of the “slide and ride” party that included three toboggan rides, a hot meal, ice cream, jelly and balloons.
“It was a proper invoice with full official details and even her bank details on it,” said.
In a statement, the centre said: "We would like all our customers to know that this invoice has nothing to do with Plymouth Ski and Snowboard Centre.
"No invoices are ever sent out from the centre to private individuals. This is a disagreement between the two parents involved and the fact that the centre has been named on the invoice is fraudulent.
"When booking a party there is a small deposit to pay on booking, confirmation of numbers and final balance are due 48 hours before the party.
"On the extremely rare occasion that people don't attend parents are generally offered other activities in compensation."
In a short statement, Ms Lawrence said: "All details were on the party invite. They had every detail needed to contact me."
Mr Nash said he had been told he was being taken to the small claims court for refusing to pay.
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