Working in tandem with the packing list, the commercial invoice is a document required by customs for both import and export. The most important information it contains is the commercial value of the goods. To help you make sense of this, here's a checklist of the mandatory, recommended and blocking elements of a commercial invoice:
Mandatory elements:
- Country of origin
- Full name and address of supplier/manufacturer - and VAT number
- Full name and address of buyer of goods (specifying if different from importer) and VAT number ("Invoice to")
- Full name and address of the person or company to whom the goods are to be delivered ("Ship to", "Deliver to")
- Quantity of each product
- Total price of each product
- Full product description including: what the product is, what it is used for and what material(s) it is made of.
- Value of each product: even in the case of promotions or free samples, no value should appear at 0. If this is the case, it is mandatory to indicate "value for customs only" next to the actual value of the products.
- Invoice number
- Invoice date
- ncoterm (if not mentioned, it is considered EXW by default by customs)
- Written in French or English (not explicitly stated in the law, but translation may be required by customs authorities)
- Currency - Invoice amounts may be expressed in any currency, provided it is specified.
Recommended elements
- HS codes
- For imports: they must be complete, 10 digits, following the product description // They can be given outside the invoice = by e-mail
- For exports: it is preferable to present the HS code without the TARIC code.
In other words, it must contain only the first 6 digits, not the 4-digit suffix.
The TARIC code is only an agreement within the EU, and may not be recognized outside.
Blocking elements :
- Proforma invoice (except for stock transfers) - Not accepted by French customs, the document must clearly state "Invoice" or "Commercial Invoice".
- Lines with no commercial value or values of €0
- A language other than French or English
- If no packing list is attached: detailed packing information must appear on the invoice
- Number of pallets / cartons
- Total gross weight
- Total volume
If you have any questions about what to include on your invoice, please do not hesitate to contact us directly from your OVRSEA space, or at the following address contact@ovrsea.com.
