Tax on Imports from Non-EU Countries 

Definition

In Spain, you are obligated to pay a tax on imports from non-EU countries.

Use

This tax, which usually does not appear on the vendor invoice, must either be paid directly to the Spanish tax authorities or through a customs agent.

The system allows you to post the tax to a separate tax account, which is independent of the tax base. The account is especially set up to allow manual postings, whereas the normal input tax account does not.

Example

You receive an invoice from a foreign vendor. You post the amount of the invoice, but not the tax. A few weeks later, you receive an invoice for the tax from a customs agent. You must then create a manual posting to the account especially created for customs agent charges.

 

See also:

Non-Deductible Input Tax