4.5. How is an Import recorded?

The operation is recorded in the Received Invoices Record Book with invoice type code "F5". For invoice number and date of issue, you should enter the reference number on the SAD itself and the date of admission by the Customs Administration, respectively.

The format of SAD identification numbers is as follows:

AA:the last two digits of the year the SAD was copied

PP:Country of the SAD (any IS code, not just Spain)

00RRRR:presentation site

AAAAAAA:“sequential numbering” in the presentation site

D:validation digit.

Furthermore, the invoice details (type, gross tax base and tax paid) should be stated and the "Tax Deductible" field filled in.

Under Supplier identification details, enter the details for the importer and record book holder.

In supplying the data corresponding to the imports the following clarifications should be taken into account:

  • The declared "Gross Tax Base" will be the Customs Value of the merchandise, plus any other duties levied outside the territory of application, plus any import duties and any supplementary charges which do not form part of the Customs Value and are generated up to the first destination within the EU (Gross Tax Base, box 47 SAD). 

  • Under "Tax Liability" state the amount of tax payable.

Any expenses incurred subsequent to the admission of the SAD not included in the tax base of the VAT on the import will generate the registration of separate invoices.The only part of the forwarding agent's invoice which will be registered will be that corresponding to the provision of its service (not the amount of VAT on the import required from the customer as advanced payment).

Having registered a SAD, it is not necessary to register the foreign supplier's invoice, unless it is received in advance.When sending the details of this invoice, enter "F6" as invoice type code and “special regime code” in the Book of Invoices Received Book code 13 “Invoice corresponding to an import (recorded not associated to a SAD);do not fill in the field "Amount paid" in the section "Breakdown" and enter “0” in the field "Deductible amount". 

Example:an import operation is carried out via the Customs of Barcelona. issuing the following invoices:

1.- US Supplier’s Invoice, with base USD 10,000, corresponding to €6,719.55.

2.- National Supplier's Invoice, with the following amounts:

- Base of the Import paid at Customs (Box 47 SAD)..............€7,250.00

-Supplier's invoice...............................€6,719.55

-Other items(1)..............................€530.45

-Forwarding agent's exempt provision (2).............€300.00

(1) Levies, supplementary charges, etc. payable up to the first destination within the EU.

(2) Article 64 Value Added Tax Act (LIVA)

- Amount Import VAT...........................................................€ 1,522.50

- Base of the provision of the Forwarding agent's service...................... € 500.00

- Fee........................................................................................ €105.00</g>

The following notes should be made in the Received Invoices Record Book:

1. The SAD, entering as identification number the reference number, tax base €7,250 and tax liability €1,522.50. (The foreign supplier's invoice will not be registered).

2. The forwarding agent's invoice, consigning only the provision of services subject and not exempt with a taxable base of €500 and a fee of €105.

Items invoiced by the forwarding agent that correspond to substituted amounts or payments made payable by the importer shall not be sent.

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