Payment invoice/Commercial Invoice or Proforma Invoice
A product that has to be transported to outside of the EU must always have a list of the contents and also an enclosed invoice.
Whether you have to enclose a payment invoice/commercial invoice or proforma invoice can be explained in the following way:
A payment invoice that is enclosed with the product, i.e. an invoice that contains payment information for your recipient.
In some cases, the invoice to your customer may not need to be enclosed with the product itself. A commercial invoice is enclosed instead. It is specified on this invoice what the goods are worth so that it can be customs cleared.
This can be used for deliveries that are not paid for, or for which payment is not received, e.g.:
- Replacements and products under guarantee
- Samples, advertising articles
- Returned products
- Advertising brochures
- If a proforma invoice is used in connection with customs clearance (import), the following text must be apparent: ”The proforma invoice is identical to the commercial invoice”.
The following must also be specified in the proforma invoice: "No charge. Value for customs purposes only".
Regardless of which of the above you use, the information below must always be available:
- Order or reference number.
- Seller, buyer/recipient name as well as the addresses of both.
- The date of issue of the invoice as well as invoice number.
- The EORI number, seller's EORI number and the buyer's CVR number.
- Delivery and payment terms.
- Number of parcels, weight (gross/net). Please note that some products require that you specify other units than weight. For example, litres for fruit juice or lengths for carpets. You can find information on which products this applies to on www.skat.dk.
- Quantity as well as a precise description of the contents and weight per tariff number.
- Customs tariff number (all types of products have a customs tariff number). You can find help on: www.skat.dk.
- Country of origin, value and total value in type of currency.
- Any discounts
- Invoice declaration - declaration which states that the goods are of European origin - see further information below.
- Place and date as well as signature.