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A taxpayer subject to the SII (Immediate Supply of Information) system asks how to record a single invoice from a freight forwarder that includes both import VAT and subsequent expenses. The DGT rules that the information must be split into two distinct entries.
Taxpayers using the SII must ensure that invoices from freight forwarders covering both import VAT and service fees are correctly split into separate records to comply with reporting requirements.
The tax team reviews your specific situation.
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