So, with our invoice with the disaggregated VAT we will arrive at the Spanish border and the first step will be to go to a freight forwarder (agent that is in charge of the customs procedures) who will give us the SDA (Single Administrative Document) that serves as the basis for the corresponding tax return. The cost of this procedure is usually about 30 euros, including customs fees and issuance of the DUA. The next step will be to go to the dependencies of the civil guard at the customs, to carry out an inspection of the merchandise that we are passing (that is not dangerous material etc.). Once verified that everything is in order we will have to go through the Andorran customs and carry out a similar procedure. On this occasion we will be obliged to pay the IGI (indirect general tax which is currently 4.5%) and will give us a document with which we can justify in our accounting this payment. Finally we will go through an inspection of the products that we are importing to verify that they comply with the regulations.