---
title: "Import VAT reverse charge"
weight: 70
description: "Detect supplier invoices from outside the EU and generate the corresponding VAT reverse charge entries."
source_hash: "241ef3ae"
---

# 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](/accountingassistant/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

![Preview of the reverse charge entries to generate](screenshots/import-autoliquidation-preview.webp)

### 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:
1. The rate defined on the invoice line (if a product is associated)
2. The default rate configured in the module settings (20% by default)