Invoice

As I wrote in my blog “Import Documents You May Need When Exporting” I explained various customs documents, one of which was the EUR.1   

The EUR.1 Certificate is a Certificate of Origin of sorts. It is used for exporting goods to, or importing goods from the European Union to countries with which the EU has Free Trade Agreements. Depending on the agreement for certain goods you have to pay lower import duties, or even no import duties at all. This is called the preferential rate.

If you use (limited) fiscal representation when importing goods, and those goods are sold to a third party immediately after importing them, the sales invoice needs to be entered into the VAT administration of your fiscal representative.

One of the documents you need to provide to the Customs Authority when you want to export goods is a Commercial Invoice. In this blog post, we will take you through such an invoice and list all the elements that have to be on it.