Como contabilizar una importación en Odoo
Apreciados clientes,
Las facturas de compra de importación se han de contabilizar según el DUA no según la factura del importador. Para ello, les detallamos la mejor manera de contabilizar una factura de importación en OpenErp y Odoo.
Pueden visualizar el siguiente curso de Odoo, que incluye en su capitulo 9 Cómo contabilizar una importación en el SII: https://www.youtube.com/watch?v=IJIOHJ2_Kxc&list=PL-wAGY5RaQEfVrX6FwoVP-0IuzlYUSp9R&index=10
Ejemplo de como contabilizar una importación en Odoo:
Documento 1) Factura de nuestro proveedor por valor en euros de 10.907,56 euros.
Documento 2) DUA: documento de Hacienda Aduanas que nos facilita el transitario con información de la valoración según hacienda y sobre la cual se liquida el IVA a pagar.
Valor declarado en DUA:
Base: 12.240,00 euros.
IVA: 2.570,40 euros.
Documento 3) Factura de nuestro transitario o agente de aduanas
Aranceles sin IVA: 443,34 euros
Honorarios gestión transitario: 255 euros de base, cuota de IVA 53,55 euros
Total Factura: 255+53,55+443,34 euros
¿COMO INTRODUCIMOS LAS FACTURAS EN ODOO?
I) Contabilizar la base imponible del DUA y el IVA del mismo, contra el proveedor de la importación y la diferencia de bases entre el DUA y la factura real de nuestro proveedor importador.
1.- Podemos indicar el número de DUA para poder relacionarlo en una inspección de hacienda aduanas.
2..- Indicamos el número factura que consta el la factura de nuestro proveedor importador.
3.- Añadimos una primera línea de factura con los productos, 4.- con la base que consta en el DUA, es importante que pongamos la base del DUA, no la que consta en la factura real emitida por nuestro proveedor.
5.- El tipo de IVA es 21% importación bienes corrientes, o 10% 4% según el producto.
6.- Indicamos la diferencia que existe entre la factura de nuestro proveedor importador para cuadrar el importe de la cuenta 60000 de compra de mercaderías. 7.- El importe de aduanas normalmente es superior el real del proveedor, por eso está en negativo.
8.- El tipo de IVA se puede dejar en blanco o bien ponerlo como Exento Soportado
9.- Aqui se refleja el IVA pagado en la importación
10.- Está linea al no afectar a IVA no aporta nada.
11.- Base de la factura es la Base real de la factura de importación de nuestro proveedor, Base de la factura=DUA-diferencia (DUA vs factura proveedor)
12.- Consta el IVA de la importación pagado mediante el modelo 031 junto al DUA.
II) Contabilizar la base imponible de la factura del agente de aduanas o consignatario con su correspondiente IVA, sin contabilizar de nuevo el IVA de la importación ni los aranceles, fletes o resto de suplidos (Gastos pagados por nuestro agente de aduanas en nombre de nuestra empresa)
1.- Podemos indicar el número de DUA para poder relacionarlo en una inspección de hacienda aduanas.
2..- Indicamos el número factura que consta el la factura de nuestro agente de aduanas.
3.- Añadimos una línea de factura con los gastos de tramitación y gestión de la importación, los honorarios del transitario/agente de aduanas. 4.-,5.- Se indica la base que tiene IVA y el IVA 21% IVA Soportado (operaciones corrientes)
6.- Verificamos el importe total.
III) El resto de conceptos o suplidos se pueden contabilizar contra su proveedor o similar, y conciliar a posteriori.
1.- Elegir el proveedor o acreedor, si es flete será la naviera, si es aranceles es hacienda…
2.- Indicar el número de DUA para tenerlo bien relacionado
3.- Indicar el número de referencia del modelo 031, o bien el número de referencia del flete…
4.- Añadir una línea de factura con el concepto arancel, flete o similar.
5.- Introducir el importe y el IVA correspondiente, aranceles= IVA soportado exento, por ejemplo.
IV) Para conciliar o pagar las facturas, sólo ha de realizar el pago o pagos de la factura real de importación con la misma, y el IVA (pagado por el agente de aduanas) se ha de pagar con ese movimiento. Podemos dividir ese movimiento pagando el IVA contra nuestro proveedor y el resto contra nuestro agente de aduanas. Los aranceles o fletes se pueden pagar contra su respectivo proveedor o acreedor.
Disfrute del mejor soporte de Odoo y formación con GAFIC.
Saludos,
GAFIC, SLP
Asesorando empresas desde 1985
www.gafic.com
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《539彩券：台灣的小確幸》
哎呀，說到台灣的彩券遊戲，你怎麼可能不知道539彩券呢？每次”539開獎”，都有那麼多人緊張地盯著螢幕，心想：「這次會不會輪到我？」。
### 539彩券，那是什麼來頭？
嘿，539彩券可不是昨天才有的新鮮事，它在台灣已經陪伴了我們好多年了。簡單的玩法，小小的投注，卻有著不小的期待，難怪它這麼受歡迎。
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每次”539開獎”，都像是一場小型的節目。專業的主持人、明亮的燈光，還有那台專業的抽獎機器，每次都帶給我們不小的刺激。
### 跟我一起玩539？
想玩539？超簡單！走到街上，找個彩券行，選五個你喜歡的號碼，買下來就對了。當然，現在科技這麼發達，坐在家裡也能買，多方便！
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539彩券，真的是個小確幸。但嘿，玩彩券也要有度，別太沉迷哦！希望每次”539開獎”，都能帶給你一點點的驚喜和快樂。
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