In this workaround presented you will have to create 2 invoices. The first one is for the supplier and the second one is for the transport agency. 

• Partner addon: Odoo apps [ https://apps.odoo.com/apps/modules/12.0/l10n_es_dua/ ]

• Sygel technology blog: Contabilizar las importaciones en Odoo [ https://www.sygel.es/en_US/blog/our-blog-2/contabilizar-las-importaciones-en-odoo-13# 

1. Supplier Invoice

We buy a product from the supplier for the value of 150€.

The invoice will look like this: 

With this configuration, the journal items will be:

2. Transport agency Invoice

We will include 2 types of IVA in this invoice:

• Import VAT (VAT on imported goods) / IVA de importación 

• Input VAT (for the transport service) / IVA soportado

Customs revalue the goods at 200€ instead of 150€.

The transport service costs 100€.

In our bill we will add 3 different lines :

1. DUA Valoración IVA 21%: Base for calculating the revaluation of VAT (on the debit). The vendor tax is configured such as “IVA 21% Importaciones bienes corrientes”. 

2. Compensatory base €200: It will be on credit since it is negative. The vendor tax is configured such as “IVA soportado no sujeto”. It is used to compensate for the base amount (€200). Indeed, we will not need to pay €200 to the transit company. 

3. Service expense €100. The vendor tax configured is “21% IVA soportado bienes corrientes”. 

On the journal items tab we will see that:

• VAT revaluation: 42€ and it will be visible in the model 303 [33]. 

• Input VAT: €21 (VAT services).

3. Model 303:

In the Spanish localization we have the model 303 visible in the reporting menu of the Accounting app. After creating the invoices like in this example, we will see:

1. Box 32: The base revalued by Customs in the DUA. [“Base-por cuotas soportadas en las importaciones de bienes corrientes”]. So it will be = 200€

2. Box 33: it will have a value of 42€ [“Cuota-por cuotas soportadas en las importaciones de bienes corrientes”]

4. Test the solution

Remember to always test the solution in a test database to see if it is what you would like to reach from an accounting point of view.