diff --git a/app/Exports/Purchases/Sheets/BillHistories.php b/app/Exports/Purchases/Sheets/BillHistories.php
index 177bfbd9c..86b26b0f9 100644
--- a/app/Exports/Purchases/Sheets/BillHistories.php
+++ b/app/Exports/Purchases/Sheets/BillHistories.php
@@ -9,7 +9,7 @@ class BillHistories extends Export
 {
     public function collection()
     {
-        $model = Model::usingSearchString(request('search'));
+        $model = Model::with(['bill'])->usingSearchString(request('search'));
 
         if (!empty($this->ids)) {
             $model->whereIn('bill_id', (array) $this->ids);
@@ -18,10 +18,17 @@ class BillHistories extends Export
         return $model->get();
     }
 
+    public function map($model): array
+    {
+        $model->bill_number = $model->bill->bill_number;
+
+        return parent::map($model);
+    }
+
     public function fields(): array
     {
         return [
-            'bill_id',
+            'bill_number',
             'status',
             'notify',
             'description',
diff --git a/app/Exports/Purchases/Sheets/BillItemTaxes.php b/app/Exports/Purchases/Sheets/BillItemTaxes.php
index 46ff81c08..7ceed7662 100644
--- a/app/Exports/Purchases/Sheets/BillItemTaxes.php
+++ b/app/Exports/Purchases/Sheets/BillItemTaxes.php
@@ -9,7 +9,7 @@ class BillItemTaxes extends Export
 {
     public function collection()
     {
-        $model = Model::usingSearchString(request('search'));
+        $model = Model::with(['bill', 'item', 'tax'])->usingSearchString(request('search'));
 
         if (!empty($this->ids)) {
             $model->whereIn('bill_id', (array) $this->ids);
@@ -18,13 +18,21 @@ class BillItemTaxes extends Export
         return $model->get();
     }
 
+    public function map($model): array
+    {
+        $model->bill_number = $model->bill->bill_number;
+        $model->item_name = $model->item->name;
+        $model->tax_rate = $model->tax->rate;
+
+        return parent::map($model);
+    }
+
     public function fields(): array
     {
         return [
-            'bill_id',
-            'bill_item_id',
-            'tax_id',
-            'name',
+            'bill_number',
+            'item_name',
+            'tax_rate',
             'amount',
         ];
     }
diff --git a/app/Exports/Purchases/Sheets/BillItems.php b/app/Exports/Purchases/Sheets/BillItems.php
index a77ef4c5a..b131339f2 100644
--- a/app/Exports/Purchases/Sheets/BillItems.php
+++ b/app/Exports/Purchases/Sheets/BillItems.php
@@ -9,7 +9,7 @@ class BillItems extends Export
 {
     public function collection()
     {
-        $model = Model::usingSearchString(request('search'));
+        $model = Model::with(['bill', 'item'])->usingSearchString(request('search'));
 
         if (!empty($this->ids)) {
             $model->whereIn('bill_id', (array) $this->ids);
@@ -18,12 +18,19 @@ class BillItems extends Export
         return $model->get();
     }
 
+    public function map($model): array
+    {
+        $model->bill_number = $model->bill->bill_number;
+        $model->item_name = $model->item->name;
+
+        return parent::map($model);
+    }
+
     public function fields(): array
     {
         return [
-            'bill_id',
-            'item_id',
-            'name',
+            'bill_number',
+            'item_name',
             'quantity',
             'price',
             'total',
diff --git a/app/Exports/Purchases/Sheets/BillTotals.php b/app/Exports/Purchases/Sheets/BillTotals.php
index 2cc0ea82f..388574f5d 100644
--- a/app/Exports/Purchases/Sheets/BillTotals.php
+++ b/app/Exports/Purchases/Sheets/BillTotals.php
@@ -9,7 +9,7 @@ class BillTotals extends Export
 {
     public function collection()
     {
-        $model = Model::usingSearchString(request('search'));
+        $model = Model::with(['bill'])->usingSearchString(request('search'));
 
         if (!empty($this->ids)) {
             $model->whereIn('bill_id', (array) $this->ids);
@@ -18,11 +18,17 @@ class BillTotals extends Export
         return $model->get();
     }
 
+    public function map($model): array
+    {
+        $model->bill_number = $model->bill->bill_number;
+
+        return parent::map($model);
+    }
 
     public function fields(): array
     {
         return [
-            'bill_id',
+            'bill_number',
             'code',
             'name',
             'amount',
diff --git a/app/Exports/Purchases/Sheets/BillTransactions.php b/app/Exports/Purchases/Sheets/BillTransactions.php
index 7325ad2b6..7b19345fc 100644
--- a/app/Exports/Purchases/Sheets/BillTransactions.php
+++ b/app/Exports/Purchases/Sheets/BillTransactions.php
@@ -9,7 +9,7 @@ class BillTransactions extends Export
 {
     public function collection()
     {
-        $model = Model::type('expense')->isDocument()->usingSearchString(request('search'));
+        $model = Model::with(['account', 'category', 'contact', 'bill'])->type('expense')->isDocument()->usingSearchString(request('search'));
 
         if (!empty($this->ids)) {
             $model->whereIn('document_id', (array) $this->ids);
@@ -18,17 +18,27 @@ class BillTransactions extends Export
         return $model->get();
     }
 
+    public function map($model): array
+    {
+        $model->bill_number = $model->bill->bill_number;
+        $model->account_name = $model->account->name;
+        $model->category_name = $model->category->name;
+        $model->contact_email = $model->contact->email;
+
+        return parent::map($model);
+    }
+
     public function fields(): array
     {
         return [
+            'bill_number',
             'paid_at',
             'amount',
             'currency_code',
             'currency_rate',
-            'account_id',
-            'document_id',
-            'contact_id',
-            'category_id',
+            'account_name',
+            'contact_email',
+            'category_name',
             'description',
             'payment_method',
             'reference',
diff --git a/app/Exports/Purchases/Sheets/Bills.php b/app/Exports/Purchases/Sheets/Bills.php
index 6e674c6aa..2cf71415e 100644
--- a/app/Exports/Purchases/Sheets/Bills.php
+++ b/app/Exports/Purchases/Sheets/Bills.php
@@ -9,7 +9,7 @@ class Bills extends Export
 {
     public function collection()
     {
-        $model = Model::usingSearchString(request('search'));
+        $model = Model::with(['category'])->usingSearchString(request('search'));
 
         if (!empty($this->ids)) {
             $model->whereIn('id', (array) $this->ids);
@@ -18,6 +18,13 @@ class Bills extends Export
         return $model->get();
     }
 
+    public function map($model): array
+    {
+        $model->category_name = $model->category->name;
+
+        return parent::map($model);
+    }
+
     public function fields(): array
     {
         return [
@@ -29,8 +36,7 @@ class Bills extends Export
             'amount',
             'currency_code',
             'currency_rate',
-            'category_id',
-            'contact_id',
+            'category_name',
             'contact_name',
             'contact_email',
             'contact_tax_number',
diff --git a/app/Http/Requests/Purchase/BillItemTax.php b/app/Http/Requests/Purchase/BillItemTax.php
new file mode 100644
index 000000000..c60c0828b
--- /dev/null
+++ b/app/Http/Requests/Purchase/BillItemTax.php
@@ -0,0 +1,34 @@
+<?php
+
+namespace App\Http\Requests\Purchase;
+
+use App\Abstracts\Http\FormRequest;
+
+class BillItemTax extends FormRequest
+{
+    /**
+     * Determine if the user is authorized to make this request.
+     *
+     * @return bool
+     */
+    public function authorize()
+    {
+        return true;
+    }
+
+    /**
+     * Get the validation rules that apply to the request.
+     *
+     * @return array
+     */
+    public function rules()
+    {
+        return [
+            'bill_id' => 'required|integer',
+            'bill_item_id' => 'required|integer',
+            'tax_id' => 'required|integer',
+            'name' => 'required|string',
+            'amount' => 'required',
+        ];
+    }
+}
diff --git a/app/Imports/Purchases/Sheets/BillHistories.php b/app/Imports/Purchases/Sheets/BillHistories.php
index 6a3d18e38..b534ef5cf 100644
--- a/app/Imports/Purchases/Sheets/BillHistories.php
+++ b/app/Imports/Purchases/Sheets/BillHistories.php
@@ -3,13 +3,19 @@
 namespace App\Imports\Purchases\Sheets;
 
 use App\Abstracts\Import;
-use App\Models\Purchase\BillHistory as Model;
 use App\Http\Requests\Purchase\BillHistory as Request;
+use App\Models\Purchase\Bill;
+use App\Models\Purchase\BillHistory as Model;
 
 class BillHistories extends Import
 {
     public function model(array $row)
     {
+        // @todo remove after 3.2 release
+        if ($row['bill_number'] == $this->empty_field) {
+            return null;
+        }
+
         return new Model($row);
     }
 
@@ -17,6 +23,8 @@ class BillHistories extends Import
     {
         $row = parent::map($row);
 
+        $row['bill_id'] = Bill::number($row['bill_number'])->pluck('id')->first();
+
         $row['notify'] = (int) $row['notify'];
 
         return $row;
@@ -24,6 +32,11 @@ class BillHistories extends Import
 
     public function rules(): array
     {
-        return (new Request())->rules();
+        $rules = (new Request())->rules();
+
+        $rules['bill_number'] = 'required|string';
+        unset($rules['bill_id']);
+
+        return $rules;
     }
 }
diff --git a/app/Imports/Purchases/Sheets/BillItemTaxes.php b/app/Imports/Purchases/Sheets/BillItemTaxes.php
index f0ba171a8..817ccb955 100644
--- a/app/Imports/Purchases/Sheets/BillItemTaxes.php
+++ b/app/Imports/Purchases/Sheets/BillItemTaxes.php
@@ -3,12 +3,53 @@
 namespace App\Imports\Purchases\Sheets;
 
 use App\Abstracts\Import;
+use App\Http\Requests\Purchase\BillItemTax as Request;
+use App\Models\Common\Item;
+use App\Models\Purchase\Bill;
+use App\Models\Purchase\BillItem;
 use App\Models\Purchase\BillItemTax as Model;
 
 class BillItemTaxes extends Import
 {
     public function model(array $row)
     {
+        // @todo remove after 3.2 release
+        if ($row['bill_number'] == $this->empty_field) {
+            return null;
+        }
+
         return new Model($row);
     }
+
+    public function map($row): array
+    {
+        $row = parent::map($row);
+
+        $row['bill_id'] = Bill::number($row['bill_number'])->pluck('id')->first();
+
+        if (empty($row['invoice_item_id']) && !empty($row['item_name'])) {
+            $item_id = Item::name($row['item_name'])->pluck('id')->first();
+            $row['invoice_item_id'] = BillItem::where('item_id', $item_id)->pluck('id')->first();
+        }
+
+        $row['tax_id'] = $this->getTaxId($row);
+
+        if (empty($row['name']) && !empty($row['item_name'])) {
+            $row['name'] = $row['item_name'];
+        }
+
+        $row['amount'] = (double) $row['amount'];
+
+        return $row;
+    }
+
+    public function rules(): array
+    {
+        $rules = (new Request())->rules();
+
+        $rules['bill_number'] = 'required|string';
+        unset($rules['bill_id']);
+
+        return $rules;
+    }
 }
diff --git a/app/Imports/Purchases/Sheets/BillItems.php b/app/Imports/Purchases/Sheets/BillItems.php
index 51acb287d..5e1f254e9 100644
--- a/app/Imports/Purchases/Sheets/BillItems.php
+++ b/app/Imports/Purchases/Sheets/BillItems.php
@@ -3,8 +3,9 @@
 namespace App\Imports\Purchases\Sheets;
 
 use App\Abstracts\Import;
-use App\Models\Purchase\BillItem as Model;
 use App\Http\Requests\Purchase\BillItem as Request;
+use App\Models\Purchase\Bill;
+use App\Models\Purchase\BillItem as Model;
 
 class BillItems extends Import
 {
@@ -13,8 +14,31 @@ class BillItems extends Import
         return new Model($row);
     }
 
+    public function map($row): array
+    {
+        $row = parent::map($row);
+
+        $row['bill_id'] = Bill::number($row['bill_number'])->pluck('id')->first();
+
+        if (empty($row['item_id']) && !empty($row['item_name'])) {
+            $row['item_id'] = $this->getItemIdFromName($row);
+
+            $row['name'] = $row['item_name'];
+        }
+
+        $row['tax'] = (double) $row['tax'];
+        $row['tax_id'] = 0;
+
+        return $row;
+    }
+
     public function rules(): array
     {
-        return (new Request())->rules();
+        $rules = (new Request())->rules();
+
+        $rules['bill_number'] = 'required|string';
+        unset($rules['bill_id']);
+
+        return $rules;
     }
 }
diff --git a/app/Imports/Purchases/Sheets/BillTotals.php b/app/Imports/Purchases/Sheets/BillTotals.php
index 18b93a0a2..b425d9f26 100644
--- a/app/Imports/Purchases/Sheets/BillTotals.php
+++ b/app/Imports/Purchases/Sheets/BillTotals.php
@@ -3,8 +3,9 @@
 namespace App\Imports\Purchases\Sheets;
 
 use App\Abstracts\Import;
-use App\Models\Purchase\BillTotal as Model;
 use App\Http\Requests\Purchase\BillTotal as Request;
+use App\Models\Purchase\Bill;
+use App\Models\Purchase\BillTotal as Model;
 
 class BillTotals extends Import
 {
@@ -13,8 +14,22 @@ class BillTotals extends Import
         return new Model($row);
     }
 
+    public function map($row): array
+    {
+        $row = parent::map($row);
+
+        $row['bill_id'] = Bill::number($row['bill_number'])->pluck('id')->first();
+
+        return $row;
+    }
+
     public function rules(): array
     {
-        return (new Request())->rules();
+        $rules = (new Request())->rules();
+
+        $rules['bill_number'] = 'required|string';
+        unset($rules['bill_id']);
+
+        return $rules;
     }
 }
diff --git a/app/Imports/Purchases/Sheets/BillTransactions.php b/app/Imports/Purchases/Sheets/BillTransactions.php
index dcbafbf0c..6f6952687 100644
--- a/app/Imports/Purchases/Sheets/BillTransactions.php
+++ b/app/Imports/Purchases/Sheets/BillTransactions.php
@@ -18,12 +18,20 @@ class BillTransactions extends Import
         $row = parent::map($row);
 
         $row['type'] = 'expense';
+        $row['account_id'] = $this->getAccountId($row);
+        $row['category_id'] = $this->getCategoryId($row, 'expense');
+        $row['contact_id'] = $this->getContactId($row, 'vendor');
+        $row['document_id'] = $this->getDocumentId($row);
 
         return $row;
     }
 
     public function rules(): array
     {
-        return (new Request())->rules();
+        $rules = (new Request())->rules();
+
+        $rules['bill_number'] = 'required|string';
+
+        return $rules;
     }
 }
diff --git a/app/Imports/Purchases/Sheets/Bills.php b/app/Imports/Purchases/Sheets/Bills.php
index f50ca9d45..768b1fa97 100644
--- a/app/Imports/Purchases/Sheets/Bills.php
+++ b/app/Imports/Purchases/Sheets/Bills.php
@@ -13,6 +13,16 @@ class Bills extends Import
         return new Model($row);
     }
 
+    public function map($row): array
+    {
+        $row = parent::map($row);
+
+        $row['category_id'] = $this->getCategoryId($row, 'expense');
+        $row['contact_id'] = $this->getContactId($row, 'vendor');
+
+        return $row;
+    }
+
     public function rules(): array
     {
         return (new Request())->rules();
diff --git a/app/Imports/Sales/Sheets/InvoiceHistories.php b/app/Imports/Sales/Sheets/InvoiceHistories.php
index f4b09d503..a40afcdd2 100644
--- a/app/Imports/Sales/Sheets/InvoiceHistories.php
+++ b/app/Imports/Sales/Sheets/InvoiceHistories.php
@@ -11,6 +11,11 @@ class InvoiceHistories extends Import
 {
     public function model(array $row)
     {
+        // @todo remove after 3.2 release
+        if ($row['invoice_number'] == $this->empty_field) {
+            return null;
+        }
+
         return new Model($row);
     }
 
diff --git a/app/Imports/Sales/Sheets/InvoiceItemTaxes.php b/app/Imports/Sales/Sheets/InvoiceItemTaxes.php
index 58ab7e812..68cfaf91a 100644
--- a/app/Imports/Sales/Sheets/InvoiceItemTaxes.php
+++ b/app/Imports/Sales/Sheets/InvoiceItemTaxes.php
@@ -8,7 +8,6 @@ use App\Models\Common\Item;
 use App\Models\Sale\Invoice;
 use App\Models\Sale\InvoiceItem;
 use App\Models\Sale\InvoiceItemTax as Model;
-use App\Models\Setting\Tax;
 
 class InvoiceItemTaxes extends Import
 {
@@ -19,8 +18,6 @@ class InvoiceItemTaxes extends Import
             return null;
         }
 
-        $row['invoice_id'] = Invoice::number($row['invoice_number'])->pluck('id')->first();
-
         return new Model($row);
     }
 
diff --git a/app/Traits/Import.php b/app/Traits/Import.php
index 704c4c578..5644300f8 100644
--- a/app/Traits/Import.php
+++ b/app/Traits/Import.php
@@ -50,14 +50,14 @@ trait Import
 
         $type = !empty($type) ? $type : (!empty($row['type']) ? (($row['type'] == 'income') ? 'customer' : 'vendor') : 'customer');
 
-        if (empty($id) && !empty($row['contact_name'])) {
-            $id = $this->getContactIdFromName($row, $type);
-        }
-
         if (empty($row['contact_id']) && !empty($row['contact_email'])) {
             $id = $this->getContactIdFromEmail($row, $type);
         }
 
+        if (empty($id) && !empty($row['contact_name'])) {
+            $id = $this->getContactIdFromName($row, $type);
+        }
+
         return $id;
     }
 
@@ -116,9 +116,9 @@ trait Import
             'currency_code'     => $row['currency_code'],
         ], [
             'company_id'        => session('company_id'),
-            'name'              => $row['currency_code'],
-            'number'            => Account::max('number') + 1,
-            'opening_balance'   => 0,
+            'name'              => !empty($row['account_name']) ? $row['account_name'] : $row['currency_code'],
+            'number'            => !empty($row['account_number']) ? $row['account_number'] : Account::max('number') + 1,
+            'opening_balance'   => !empty($row['opening_balance']) ? $row['opening_balance'] : 0,
             'enabled'           => 1,
         ])->id;
     }
@@ -129,9 +129,9 @@ trait Import
             'name'              => $row['account_name'],
         ], [
             'company_id'        => session('company_id'),
-            'number'            => Account::max('number') + 1,
-            'currency_code'     => setting('default.currency'),
-            'opening_balance'   => 0,
+            'number'            => !empty($row['account_number']) ? $row['account_number'] : Account::max('number') + 1,
+            'currency_code'     => !empty($row['currency_code']) ? $row['currency_code'] : setting('default.currency'),
+            'opening_balance'   => !empty($row['opening_balance']) ? $row['opening_balance'] : 0,
             'enabled'           => 1,
         ])->id;
     }
@@ -142,9 +142,9 @@ trait Import
             'number'            => $row['account_number'],
         ], [
             'company_id'        => session('company_id'),
-            'name'              => $row['account_number'],
-            'currency_code'     => setting('default.currency'),
-            'opening_balance'   => 0,
+            'name'              => !empty($row['account_name']) ? $row['account_name'] : $row['account_number'],
+            'currency_code'     => !empty($row['currency_code']) ? $row['currency_code'] : setting('default.currency'),
+            'opening_balance'   => !empty($row['opening_balance']) ? $row['opening_balance'] : 0,
             'enabled'           => 1,
         ])->id;
     }
@@ -156,7 +156,7 @@ trait Import
         ], [
             'company_id'        => session('company_id'),
             'type'              => $type,
-            'color'             => '#' . dechex(rand(0x000000, 0xFFFFFF)),
+            'color'             => !empty($row['category_color']) ? $row['category_color'] : '#' . dechex(rand(0x000000, 0xFFFFFF)),
             'enabled'           => 1,
         ])->id;
     }
@@ -168,8 +168,8 @@ trait Import
         ], [
             'company_id'        => session('company_id'),
             'type'              => $type,
-            'name'              => $row['contact_email'],
-            'currency_code'     => setting('default.currency'),
+            'name'              => !empty($row['contact_name']) ? $row['contact_name'] : $row['contact_email'],
+            'currency_code'     => !empty($row['contact_currency']) ? $row['contact_currency'] : setting('default.currency'),
             'enabled'           => 1,
         ])->id;
     }
@@ -181,7 +181,7 @@ trait Import
         ], [
             'company_id'        => session('company_id'),
             'type'              => $type,
-            'currency_code'     => setting('default.currency'),
+            'currency_code'     => !empty($row['contact_currency']) ? $row['contact_currency'] : setting('default.currency'),
             'enabled'           => 1,
         ])->id;
     }
@@ -192,8 +192,8 @@ trait Import
             'name'              => $row['item_name'],
         ], [
             'company_id'        => session('company_id'),
-            'sale_price'        => $row['price'],
-            'purchase_price'    => $row['price'],
+            'sale_price'        => !empty($row['sale_price']) ? $row['sale_price'] : $row['price'],
+            'purchase_price'    => !empty($row['purchase_price']) ? $row['purchase_price'] : $row['price'],
             'enabled'           => 1,
         ])->id;
     }
@@ -205,7 +205,7 @@ trait Import
         ], [
             'company_id'        => session('company_id'),
             'type'              => $type,
-            'name'              => $row['tax_rate'],
+            'name'              => !empty($row['tax_name']) ? $row['tax_name'] : $row['tax_rate'],
             'enabled'           => 1,
         ])->id;
     }
diff --git a/public/files/import/bills.xlsx b/public/files/import/bills.xlsx
index a97039531..053cd8509 100644
Binary files a/public/files/import/bills.xlsx and b/public/files/import/bills.xlsx differ
diff --git a/public/files/import/customers.xlsx b/public/files/import/customers.xlsx
index 286a86032..06c6044a1 100644
Binary files a/public/files/import/customers.xlsx and b/public/files/import/customers.xlsx differ