An exceptional situation arises when a supplier sends a free package - the program does not include lines with a value of 0 EUR in the posting process, nor can calculations of purchase value or the value of costs (if the value is posted directly as a cost) be created.

In this case, you must do the following:

• Enter the actual quantity of the receiving line. For the value use the currency value based on the supplier's proforma invoice, or the value used by the customs authority to calculate customs duty. Use the actual tax rate , for instance, tax code B2.
• Enter a line with negative quantity using the Tax Type NN and the same price you've entered in the first line. By doing so you've:
• relieved your stock of the entire received quantity,
• reversed the value of your obligation to the supplier (who in this case does not follow a free receipt), and
• using the Tax Type NN indicated that the value of the input tax following the calculation will not be reduced due to the negative receipt.

 Example:

1. Invoice Received

1. A supplier has sent you a free package. According to the proforma invoice, the value is 12.50 USD, which customs has also used as a base for calculating a customs duty and tax base. Enter the receiving line.

2. SAD

If you are using the SAD module, click on the Create Taxes button and enter the data for the direct costs.

Do not add the line with the negative quantity to the SAD!

Enter the necessary costs (in this case, V20, with a value of 23.681) and open the Create Taxes function.

4. Calculation

Copying data from the SAD will complete data in the calculation. If you are not using the SAD module, manually enter the purchase calculation. Include 60 EUR in direct costs for the costs of freight forwarding services:

5. Posting

Post  the invoice for the receipt of free samples with Automatic Posting of Invoices Received:

6. Cost Account

Enter a cost account for the freight forwarder's costs using the following lines:

The journal entry lines which the Automatic Posting of Invoices Received function has created:

7. Ledger of Invoices Received

The ledger of invoices received for the two documents shown above: