Commercial invoice for customs purposes only template
In the case of companies, the managing director is directly liable in this case. Many are not aware that the consignee, as the customs officer, is responsible for the completeness and accuracy of the information and not the invoice issuer.Ī customs clearance based on an incorrect value of goods in the proforma invoice can be punished as tax evasion if the value of goods is not subsequently corrected in an adjustment. In practice, a lower value of goods is often declared in order to reduce or avoid customs duties and import VAT. When issuing or receiving a pro forma invoice, it is important that the stated amount necessarily corresponds to the actual value of the goods when this is used for customs clearance.Įspecially in the case of sample shipments, it is important to ensure that a quantity of 5 pieces and a value of goods of 50€ is not exceeded. What value must be specified in the pro forma? doc)ĭownload proforma invoice sample in PDF format docx or later)ĭownload Pro Forma Invoice Template for Word (97-2003. Kostenlose Proformarechnung Muster & Vorlagenĭownload Proforma Invoice Template for Word (2010. Gross and net weight, country of origin, package number.
Recipient: name and address (telephone, fax, contact person).Usually, a pro forma invoice contains the following additional information: It must be clearly marked “pro forma invoice”. In principle, the same information must be provided as on a conventional commercial invoice. for warranty processing, replacement deliveries and exchange of goods.if the goods have already been paid for in advance.when sending sample shipments, gifts and donations.When do you need a pro forma invoice? Pro forma invoices are often used: in the case of sample consignments, a value of goods must be declared to the customs authorities. If an invoice is issued pro forma (Latin for the sake of form), then this serves the purpose of fulfilling the declaration obligation in the movement of goods with third countries even if no payment is due.Įven if goods are not paid for, e.g. Goods are generally subject to declaration when shipped to or from countries outside the EU in accordance with customs regulations. It is therefore not recorded for accounting purposes. The pro forma invoice is a document that differs from the conventional invoice primarily in that it does not request the buyer to pay. Note on the preparation of pro forma invoices for foreign trade.What must a pro forma invoice look like?.