How to account for an import in Odoo?

There are several ways to account for the DUA, but if we have accounting knowledge, this option is very useful to ensure that payments are correctly squared by supplier. It is accounted for as follows:

Step 1) Important to account for the DUA

The most relevant thing is to declare, in the imports box of the model 303, the total DUA that the Tax Agency communicates at Customs.

This can be checked in the DUA / CAU Query from late 2025 AEAT:

https://sede.agenciatributaria.gob.es/Sede/tramitacion/DB01.shtml

a) Create supplier invoice with tax position Importer with DUA

We create a supplier invoice and indicate, in the supplier or in the invoice itself, thetax position “IMPORTER WITH DUA”.

b) Enter date and DUA number

We enter the date of the DUA and, as the invoice number, the corresponding DUA number (ESyearxxxxxxx).

The Tax Agency verifies that the length of the DUA is correct when sending it to the SII, so it is important to indicate it correctly.

c) Enter invoice lines according to the DUA

In the invoice lines, the purchased products are entered or imported from the corresponding purchase order. These must include the tax:

​21% VAT on imports of Goods or 21% EX DUA

The total base and VAT amount must match what is indicated in the DUA.

In case of discrepancies with what was imported from the purchase order, an adjustment line can be entered with the difference and the 21% import tax.

In our example:

• Base: €1,500
• Tax: 21% import of goods
• VAT amount: €315

This invoice will be sent to the SII.

NOTE: If we create this invoice as a supplier with the tax position "Importer with DUA" in the name of the freight forwarder, we will "save" the final step of transferring the €315of VAT paid to the freight forwarder.

NOTE: The active tax position "Importer with DUA" means that when sending this invoice to the SII, the name and CIF of the supplier communicated is that of the Odoo company itself, as it is the company that "pays" the DUA charged by Customs.

2) Record the invoice from the freight forwarder / transport

We will account for tariffs separately (which are not communicated to the SII) regarding other concepts subject to VAT, such as fees or freight.

a) Invoice from the freight forwarder with expenses subject to VAT or exempt

We create a supplier invoice in the name of the freight forwarder including only the items with VAT or exempt.

We will ignore the item corresponding to the VAT amount paid by the freight forwarder on our behalf, as that amount has been accounted for in the DUA.

In our example:

• Line 1: Base €100, tax 21% current services, VAT amount €21
• Line 2: Base 75 €, corresponding to freight/transport with VAT Exempt

This invoice will be sent to the SII.

b) Second invoice from the freight forwarder with duties (not subject)

We create a second invoice in the name of the freight forwarder with the duties and other items that are not reported to the SII because they are not subject to VAT.

We will select the tax “EXEMPT DUA” so that it is not sent to the SII.

  In our example:

• Line: Base 60 €, corresponding to duties
• Tax: EXEMPT DUA

This invoice will not be sent to the SII. (NOTE: A purchase journal can be created that does not activate the SII.)

3) Adjustment entry (DUA base and payments)

In this manual entry, we will adjust the amounts and reconciliations derived from the previous invoices.

a) Difference between DUA base and actual payment to the supplier

Customs may estimate a base different from what was actually paid to the supplier, due to valuations or exchange rates. This causes the DUA base not to match the actual amount paid.

To adjust this discrepancy, we make a manual entry in:

Accounting → Journal entries

a1) If the DUA declares a higher base than what was paid to the supplier

That is, Customs considers that the products are worth more.

In that case, the entry is made by subtracting the expense in account 600 for the purchase of goods:

​xx€ (4000 import supplier) A (600x) xx€

a2) If the DUA declares a lower base than what was paid to the supplier

Customs considers that the products are worth less.

In this case, the entry is made by adding the expense to account 600:

xx€ (600x) A (4000 import supplier) xx€

In our example:

• Actual invoice base from supplier:€1,200
• Declared base in DUA:€1,500
• Difference:€1,500 − €1,200 = €300

We have accounted for€300 too muchin account 600x, attributing more expenses to ourselves.

Therefore, the entry would be:

​€300 (4000 import supplier) A (600x) €300

With this adjustment, we can return to the DUA invoice and reconcile that amount so that only the base actually paid to the supplier remains pending.

b) Adjustment of the VAT payment of the DUA: transfer to the freight forwarder

In step 1, we accounted for the VAT amount against the import supplier, when we actually paid it to the freight forwarder, who is responsible for processing the DUA.

Therefore, in this entry, we will transfer the balance from the import supplier account (4000) to the freight forwarder account (400x or 410x).

​In our example, the VAT amount of the DUA amounts to€315, therefore:

​ €315 (4000 import supplier) A (400x or 410x freight forwarder) €315

Final result and reconciliations

With this adjustment:

• The invoice from step 1 (DUA) is reconciled with the adjustment entry of bases and with the transfer of the VAT amount to the freight forwarder, or the VAT payment is recorded against the freight forwarder and the payment is reconciled with the freight forwarder.
• It is ready to be reconciled with the payment made to the import supplier.

Additionally, when we reconcile the customs agent's (freight forwarder) invoice with its payment in the bank statement, we will be able to reconcile the payment with:

• Freight forwarder's fee invoice
• Tariff invoice
• VAT transfer entry

Completely settling both the invoice from step 1 (importer's DUA) and the invoices from step 2 (freight forwarder).