Good morning. How do I enter expenses which I have paid on behalf of company and then needs to be reimbursed to me ensuring the VAT (IVA) is taken into account.

Welcome to the Community, @ramon-ferrer. I'm here to help you record your business expense using your personal account, then record the reimbursement as a check or an expense. 

Here's how: 

1. Go to the + New menu on the left panel, then select Check.
2. Choose a bank you use with personal funds.
3. In the Category column, select the Partner's equity or Owner's equity.
4. Record the amount of the transaction.
5. Click Save and close. 

To record the reimbursement as an expense or check. Here's how: 

1. Go to the + New menu on the left panel, then select Check or Expense. 
2. Choose a business bank account to use to reimburse your personal funds.
3. In the Category column, select the Partner's equity or Owner's equity.
4. Record the amount to reimburse.
5. Select Save and close. 

For additional reference, you can also enter the business expense you paid using the journal entry. Check out this help article for more information: Pay for business expenses with personal funds. 

Feel free to visit again if you have more questions. We're always delighted to be your QuickBooks guide.