The Single Administrative Document (SAD) is used for the customs declaration of goods from non-EU countries in order to release them into a customs procedure. When importing goods from outside the European Union, you will receive this form, on which the customs office will assess the applicable duties and VAT.
Below, we will look at how to enter an SAD in Flexi.
1. Standard Entry of a Received Invoice
Enter the received invoice for the acquisition of goods:
When acquiring goods from another member state, the domestic VAT payer is obligated to declare the tax and at the same time has the right to claim an input tax deduction. It is therefore necessary to comply with the conditions for reverse charge outside the EU in Flexi.
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2. Entering the SAD Document
There are two ways to enter an SAD in Flexi.
A – Calculating the VAT amount – Internal Documents
B – Calculating the VAT amount and customs duty – Other Liabilities (for subsequent payment)
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A – Calculating the VAT Amount – Internal Documents
Accounting – Internal Documents – here we create a record and add the VAT amount via line items:
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B – Calculating the VAT Amount and Customs Duty – Other Liabilities
Accounting – Other Liabilities – here we create a record with three line items:
1. Customs duty calculation
2. Amount with the applicable VAT rate
3. Amount as a negative value with no VAT impact
