Import VAT reverse charge
When you buy goods or services from a supplier established outside the European Union, you must reverse-charge the VAT: declare both the deductible VAT and the VAT due. This module automatically detects the supplier invoices concerned and generates the missing accounting entries.
Note: this page works on invoices already transferred to accounting. This is how you fix an invoice for which the "VAT reverse charge" box was forgotten before the transfer: the missing entries are added to the existing invoice, without having to transfer it again (Dolibarr only offers non-allocated invoices for transfer).
Access
Accounting > Accounting Assistant > Import VAT reverse charge
Prerequisite: The feature must be enabled and the account mappings by rate configured in the configuration (Import reverse charge tab).
Workflow
1. Select the period and the journal
Choose the month to analyze via the quick links or the month/year selector.
The entries are posted in a purchase journal of your chart of accounts, i.e. an active "Purchase" type journal in the accounting configuration (accounting journals), whatever its code (AC, ACH, HA...):
- if you have only one purchase journal, it is used and displayed next to the period ;
- if you have several, choose it in the list; the module then proposes the one from your last generation ;
- if you have none, the generation is refused: create or activate a purchase journal before generating the entries.
2. Analyze the invoices
The module searches for validated supplier invoices of the period that:
- Come from a non-EU supplier (outside France)
- Have been transferred to accounting
- Do not yet have reverse charge entries in the ledger
3. Check the preview
For each detected invoice, the module displays:
| Column | Description |
|---|---|
| Supplier invoice | Invoice reference (clickable link) |
| Supplier | Supplier name |
| Country | Supplier country |
| Amount excl. tax | VAT calculation basis |
| Applied rate | VAT rate used for the calculation |
| Calculated VAT | VAT amount to reverse charge |
| Debit account | Deductible VAT account (e.g. 44566) |
| Credit account | Reverse-charged VAT account (e.g. 4452) |
A summary shows the total import amount excl. tax and the total VAT to reverse charge.
4. Generate the entries
Click Generate entries then confirm. For each invoice, a pair of entries (debit + credit) is created in the ledger, in the chosen purchase journal and with its label.
Diagnostic
If no invoice is detected for the period, the module displays a diagnostic:
- Total number of validated supplier invoices over the period
- Number of invoices transferred to accounting
- Number of invoices from non-EU suppliers
This information helps understand why there is no entry to generate.
Applied VAT rate
The VAT rate is determined in the following order:
- The rate defined on the invoice line (if a product is associated)
- The default rate configured in the module settings (20% by default)