PL: Faktura handlowa | DE: Handelsrechnung
Definition
A commercial invoice is a fundamental document in international trade, issued by the seller to the buyer, confirming the conclusion of a sale transaction. In the customs context, the commercial invoice is one of the most important documents accompanying a customs declaration — it serves as the basis for determining the customs value of goods using the transaction value method.
The commercial invoice should contain: seller and buyer details (names, addresses, identification numbers), invoice number and date, detailed goods description (name, quantity, weight, unit of measure), unit and total price, transaction currency, delivery terms (Incoterms), payment terms, and country of origin. Missing or incomplete invoices can cause customs clearance delays.
In customs practice, the commercial invoice is verified for consistency with the declared customs value. Customs authorities may challenge the invoice value if it deviates from the market value of similar goods or if there are relationships between the parties that could affect the price.
The commercial invoice should contain: seller and buyer details (names, addresses, identification numbers), invoice number and date, detailed goods description (name, quantity, weight, unit of measure), unit and total price, transaction currency, delivery terms (Incoterms), payment terms, and country of origin. Missing or incomplete invoices can cause customs clearance delays.
In customs practice, the commercial invoice is verified for consistency with the declared customs value. Customs authorities may challenge the invoice value if it deviates from the market value of similar goods or if there are relationships between the parties that could affect the price.