31/07/2025
Do you import goods from countries outside the European Union, such as China, the United States, or the United Kingdom? If so, you will quickly encounter customs duties, import VAT, and customs clearance fees. How should you correctly record these costs in your accounting? This article guides you through the process step by step.
The mysterious second invoice
Do you order goods from a supplier located outside the European Union? In most cases, you will not receive just one invoice, but two: one from your supplier and another from the transport company. This second invoice includes several additional costs, such as customs fees, import duties, and import VAT.
How do you record everything correctly? A practical example makes it easier to understand.
Suppose you purchase €5,000 worth of goods from a supplier in the United States. You then receive a second invoice from your carrier listing:
Customs fees: €80
Import duties: €200
Import VAT: €1,100
The supplier’s invoice: easy to record
Recording the supplier’s invoice is very straightforward. In PIA Go!, proceed as follows:
Go to “New purchase.”
Select “Non-EU company” as the supplier type.
Enter the invoice amount.
Apply a 0% VAT rate.
That’s it! PIA Go! automatically includes the correct amount in your VAT return.
The carrier’s invoice: pay closer attention
The invoice from the transport company requires a bit more precision. You must clearly distinguish between the different types of costs.
In our example, the invoice shows: €80 in customs fees, €200 in import duties, and €1,100 in VAT.
In PIA Go!, proceed as follows:
Create a “New purchase.”
Select “Belgian company” as the supplier type (carriers such as DHL or FedEx generally have a Belgian VAT number).
Enter the amount excluding VAT for the non-VAT charges (€280).
Select the blank VAT option so you can enter the VAT manually.
Enter the import VAT amount (€1,100) in the designated field.
Choose “Other services” as the purchase type.
In the description, you may optionally refer to the supplier’s original invoice.
Both invoices are now recorded correctly. You can recover the import VAT, while the import duties and customs fees are recorded as business expenses.
Do business internationally with peace of mind
The administrative handling of imports from outside the EU can quickly become complex.
The PIA Go! accounting solution simplifies this process with clear procedures for correctly recording import duties, import VAT, and customs fees.
This allows you to purchase internationally with complete peace of mind, while keeping your accounting perfectly in order. And if you still have questions, our experts are available to provide practical and personalized advice.
Ready to get started with PIA Go!?
Schedule an appointment today and discover how simple accounting can be.
| Ready to get started with PIA Go!? |
|---|
| Schedule an appointment today and discover how simple accounting can be. |
How do I record a purchase invoice from a non-EU supplier in PIA Go!?
Record the supplier’s invoice as usual: create a new purchase, select a non-EU supplier, and apply a 0% VAT rate. PIA Go! will automatically include the transaction correctly in your VAT return.
What should I do if the same question appears twice on the page?
Record the carrier’s invoice separately as a purchase from a Belgian company.
Make sure to allocate the costs correctly:
Record customs fees and import duties as expenses without VAT.
Manually enter the import VAT in the appropriate field.
This allows you to recover the import VAT.
What should I do with my carrier’s invoice after an import?
You will receive one invoice from your supplier for the goods and another from the transport company for the customs formalities. The latter usually includes import duties, customs fees, and import VAT, which must be recorded in your accounting.
Why do I receive two invoices for an order from outside the EU?
You receive one invoice from your supplier for the goods and a second invoice from the carrier for customs formalities. This invoice usually includes import duties, customs fees, and import VAT, which must be recorded in your accounting.
Can I recover import VAT in PIA Go!?
Yes. If you correctly record the import VAT via the carrier’s invoice, it will be included in your VAT return and can be recovered just like a standard Belgian purchase.
How should I treat import duties and customs fees in my accounting?
Record import duties and customs fees as business expenses via the carrier’s invoice, for the amount excluding VAT. They will appear correctly in your profit and loss statement.
Which VAT code should I use for an import from a non-EU country in PIA Go!?
For non-EU suppliers, always use a 0% VAT rate. For the carrier’s additional invoice, select the “blank” VAT code and manually enter the import VAT amount.
What if my carrier does not have a Belgian VAT number?
Select “foreign company” as the supplier type. In that case, the VAT cannot be recovered through your Belgian VAT return unless the company is registered for VAT in Belgium.
Are import duties deductible as business expenses?
Yes. Import duties and customs fees are deductible business expenses when they relate to goods used for professional purposes. They are not recovered via the VAT return, but they reduce your taxable profit.
What should I do if I accidentally add VAT to a non-EU supplier invoice?
For non-EU suppliers, no VAT should be applied. If this happens, correct the transaction by applying a 0% VAT rate and ensure that the import VAT is recorded only via the carrier’s invoice.
