The VAT paid at customs and the additional costs (customs duty, customs broker service fee) are separately itemized on the customs broker’s invoice.

Accounts to be used when entering the invoice:

• 1511 VAT paid on import at customs – VAT type 0% Import
• 5090 Customs expenses – VAT type depends on the nature of the expense: customs duty calculated on the value of goods (= not turnover), or other customs-related costs subject to 24% VAT
• For the customs broker service fee, use expense account 5050 Purchased services – VAT type 24% Estonia

Settings -> Environment settings -> VAT classes: 0% Import, make sure that the input VAT account is set to 1511 Value added tax paid on import at customs.
This is important to ensure that the system correctly calculates the amounts in the period closing entry under the VAT statement.

Accounting -> VAT statement

The VAT paid at customs is included in the amount on line 5 and is also itemized on line 5.1.

Control calculation:
1511 Value added tax paid on an import customs: 880.00
1510 Input value added tax: 12,00
Total: 892,00

If the company has not used a customs broker and has prepared the customs declaration on its own, the customs declaration serves as the supporting document for the transaction. The transaction can be entered as a purchase invoice or as a financial entry. The customs declaration file can be attached as a supporting document.