Export (outside the EU)
The seller’s complete name, postal address, telephone and fax number and bank information
Invoice date and number
Seller’s reference, business ID, foreign trade number (UVN)
Buyer’s reference, order number and date
Buyer’s (and addressee’s, if not the same) full name and address
The name and postal address of the recipient of the goods
Country of destination
Country of destination
Transport information, e.g. method, route
Terms of delivery (e.g. cif New York, Incoterms 2000)
Time of delivery for goods, date of services rendered or the date of advance payment
Terms and method of payment
Marks, codes, numbers and types of parcels
Exact definition of goods
Customs tariff designation in accordance with the designations of the destination country, in most cases a 6-digit HS designation. The CN designation (EU Combined Nomenclature) is not given.
Quantity and nature of goods and the extent and nature of the services. The quantity can be given in units according to the trade practice, gross and net weight, and other units required by the customs tariff of the purchasing country.
Price information of goods in agreed currency, unit and total prices by types of goods.
Designation of tax-free sales. Export sales are designated with the marking ‘VAT 0%, Tax-exempt sale outside the EU’.
Discounts and/or any additional charges with their criteria
Exporter’s signature if the purchasing country’s authorities so require
If necessary, the names and addresses of forwarding agents used by the buyer and seller.
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.