You have received a freight forwarder's invoice for the costs of customs and taxes. For the sake of simplicity, let's suppose the freight forwarder has charged you transport and other costs on the same invoice, even though a different entity (carriers, etc.) could charge us for these items. The freight forwarder's invoice shows the following:

• Tax by Weight
• 164,93 Customs Duty
• EUR 362,84 VAT on Importation
• EUR 200 Transport Costs to Border
• EUR 50 + DDV 20% (=EUR 10) Transport Costs from Border
• EUR 100 + DDV 20% (= EUR 20) Carrier's Fee

The costs of customs duty, taxes, and VAT are entered with the Tax Type NN, which means that the input tax will not be calculated for these lines and that these transactions will not appear in the ledger of invoices received - they are entered in order to record the correct obligation to the freight forwarder.

The tax on the cost of transport to the border is payed together with the goods, and this amount appears in the ledger of invoices received, so you'll select the Tax Type N0 .

The freight forwarder will charge a 20% VAT on the costs of transport from the border and the carrier's fee for his services. Select the Tax Type S2 for these two items.

Enter an invoice for costs featuring these lines. We've already seen that when posting a receipt from a non-resident supplier, customs will be posted in one account (in this case 2601) tax in another (in this case 2602), and transport and direct costs in a third (in this case 2900). Accordingly, you have entered information for the cost account on the lines of the invoice for costs. This information can also be entered in the Items register as the default accounts for costs.

For better control and a better overview, we suggest that you link the invoice for costs with an SAD (see Link Cost Accounts).