A variety of information and documents is required for a commercial invoice.
Export (outside the EU)
Intra-community sales (internal market)
Trade between EU member countries adheres to the abovementioned instructions as applicable. The country of origin of the goods is mentioned if known. It is recommended that the customs tariff designation be given: in the internal market, an 8-digit CN designation (Combined Nomenclature). Moreover, the commercial invoice must include the following information:
- The seller’s and buyer’s VAT numbers. The seller’s Business ID. No UVN reference is required.
- ”VAT 0% (Intra-Community supply)” designation on tax-exempt sale.
- T2L or T2LF designation must be added in certain cases either to the invoice or transport document to designate the intra-community status of the goods. A separate T2L or T2F document can also be compiled.