Nota de Gastos
Nota de Gastos ( Spanish , "Expense Invoice") is a common document in some Spanish-speaking countries for accounting for freight and other costs. All other costs can be settled, starting with freight charges, costs for the customs agent , costs for packaging and containers, etc.
The background to this are practices where, contrary to the official contractual conditions, for example with the delivery condition "Cost and Freight" ( CFR, Cost and Freight ), the costs for the transport of the goods are interpreted by the selling company and later charged to the buying company. If these costs are not included on the commercial invoice, it is customary in some countries to issue an additional document, the Nota de Gastos, on which these additional items are detailed. The document must be presented to customs with the other documents and is used for calculating the import duty and import sales tax .
Individual evidence
- ↑ a b c d e Juan Mª Ayala: Gestión de compras . Editex, 2016, ISBN 978-84-9078-829-5 , pp. 133 .
- ^ Salvador Mercado H .: Comercio Internacional II . Editorial Limusa, 2004, ISBN 978-968-18-6503-0 , p. 491 .