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Imports: IGI arises before the sale

You import goods, pay IGI at customs, store them, and sell them later. Months may pass between those events, and the period's IGI register must reflect them correctly.

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Sector invoiceF-2026/0212
CustomerComercial Andosina SANRT L-704821-BActivityImport and distributionIncome account 700
DescriptionIGIAmount
Sale to distributors4,5 %18.400,00
Logistics services4,5 %1.600,00
Taxable amount20.000,00
IGI 4,5 %900,00
Total20.900,00 €
Resulting journal entry
  • 430Customers20.900,00
  • 700Sale of goods20.000,00
  • 4750Output IGI900,00

Balanced

01

The same three headaches

Three areas where importers can make life harder than necessary.

The import IGI is a separate document

Record it as a separate document with its supporting evidence so it contributes to deductible input IGI in the correct period.

Reverse charge is handled manually

Mark it explicitly on the line so it appears in both the document and the register, rather than relying on a mental note.

We do not manage inventory—and that should be clear

AndCompta does not manage stock. If you need inventory control, keep your inventory system and use AndCompta for the accounting and tax records.

Best fit

The modules you will actually use

Each quarter, the essential figure is deductible input IGI. The rest follows from getting that record right.

  • InvoicingInvoices and credit notes with IGI, numbering by series and immutable PDFs.
  • ExpensesSupplier-invoice capture with OCR, quarantine and human review.
  • AccountingImmutable double-entry bookkeeping, manual journal entries, period locks and financial statements.
Start here
Journal entry generatedF-2026/0184
Journal entry generated from a sales invoice at the standard IGI rate.
AccountDebitCredit
Customers1.254,00—
Service revenue—1.200,00
Output IGI · 4.5%—54,00
BalancedDebit 1.254,00 · Credit 1.254,00
Period
2026 · Q3Open
03

What you will use every month

You don't have to use everything from day one. These are the modules that carry the bulk of the work in this activity.

Invoicing

Invoices and credit notes with IGI, numbering by series and immutable PDFs.

Expenses

Supplier-invoice capture with OCR, quarantine and human review.

Accounting

Immutable double-entry bookkeeping, manual journal entries, period locks and financial statements.

04

Sectors with similar problems

Retail and shops

Supplier invoices, catalogue, and bank reconciliation.

Transport and logistics

Routes, fuel and out-of-office expenses.

Set it up with your own numbers.

Bring in one quarter of imports and inspect the IGI register before you decide.

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