Importing goods from China (Alibaba) with DDP transport

Alibaba sometimes invoices from an EU country (in which case you pay 0% VAT but have to submit a 629 vAT declaration quarterly and paid the vAT to the Belgian vAT authorities yourself). Alibaba also often invoices from Singapore, although the products usually originate from Shenzhen in the People's Republic of China. In that case, an amount including 21% vAT is charged on both the goods and the transport. Please note that for goods from China, you sometimes are not only charged vAT but also import duties (depending on the type of products). These are also paid by Alibaba or the carrier and are included in the invoice. However, you do not have to pay VAT on duties. Invoices often state the next information per item: Discount, Tax Rate (vAT %), Tax Amount (vAT amount), Amount (CNY), Amount (in EUR)

There are often lines for "Shipping Fee" on which 21% vAT is also charged.Below this, there is always a table that states the exchange rate at the time of the order and the total amount in euros (excl. VAT).

Alibaba's invoices never state Alibaba's vAT number, but I looked it up: it is FR 76880693544 (if they invoice from Europe, although there is indeed a Singaporean company behind it).

Enter this in Dexxter under expenses, either as a non-EU company and fill in the amount with and without VAT (you have then paid the VAT and it is also stated on the invoice), or as an EU company and then fill in twice the amount without VAT (as they charge 0% due to the VAT reverse charge). You can then enter the proof of payment for the VAT paid after your 629 declaration as an expense, which means you also enter the VAT. Since you are exempted from VAT yourself, you cannot recover the VAT, but it does count as an expense in your tax return.