Haulier Invoice

 

GENERAL

Our hauliers who deliver goods from abroad have to pay import duty and VAT for the imported goods. We then get an invoice where these are charged to us. Some positions have VAT others don’t.

If an insurance company pays for a repair at a garage, they only pay the amount without VAT. We then get an invoice from the garage for the VAT.

 

EXAMPLE

In the following example the customs office invoices VAT on delivered goods (Furniture, Softare on CD,..).

 

Supplier Invoice

The original invoice of the supplier should not contain any VAT. The positions of this invoice are filed with VO (Taxfree import).

Tip: For foreign Suppliers we can add rules to the party in the accounting tab by which taxes on the invoices are automatically replaced.

 

Invoice positions of the haulier for „customs“

      • Various positions on the haulier’s invoice do not contain VAT. for example:
            •  e-dec
            • registratur
            • import customs processing
            • import tax processing
            • submission provision
      • We can see a total amount from the customs office on which we can capture 8% tax on input. This amount is recorded with the article ‚Customs‘.

 

Haulier’s invoice lines for 100% VAT

For the imported goods we also have to pay VAT.

      • This amount is recorded as a new entry ‚taxpositions‘ on the credit invoice.
      • Had we for example imported goods valued at chi 100.—, we would have to pay the haulier chf 8.-. The haulier invoices this amount.
            • If it is a normal goodsexpense for the resale,  you select the tax „V1 8% Goods and Services“ and the respective account (1170) and the index (400).
            • If it is an investment of other expense,  you select the tax „V2 8% Investment and Expenses“ and the respective account (1171) and the index (405).
      • In the field ‚amount‘ you enter the amount of the VAT we have to pay for our imported goods, for example the 8 francs as described in our example.
      • In the ‚net‘ field we enter ‚0‘ because we already recorded the value of the goods in the separate supplier invoice (with 0% pre-tax).