An invoice is a document that containsa certain list of goods with their total cost and included mark-up. This form also contains information on the quantity and assortment of the product, its features and delivery conditions.
The essence of this concept
Invoice is a form of commitmentbuyer in front of the seller. When transferring this document, the first one has an obligation to pay for the goods with his presentation. Thus, this form is sent by the seller to the buyer already when selling a particular product.
In general, the invoice is used at the level of international trade and is used in the process of transfer of goods or a group of certain goods to a foreign buyer.
It is allowed to design several formatsof this document. The most frequently used is the invoice on the sender's letterhead. In the absence of such a form, this form can be printed on a regular sheet of paper.
The invoice can be drawn up in a language that will be understood by both parties to the transaction. Most often it's English.
Basic requisites
An invoice is a document similar to an invoice,applied in the territory of Russia. Its form is not unified by domestic legislation, but some important details, including necessary information regarding the transferred goods, should be used in drawing up.
Therefore, you must specify:
- the date and place of the document;
- the sending country;
- full name and legal address of the organization that sends the goods in accordance with the constituent documents;
- recipient country;
- full name and legal address of the receiving enterprise;
- requisites of the contract for the transfer of the goods.
Another mandatory requisite, which shouldcontain an invoice, a form that includes information about the main characteristic of the goods being transferred: a complete list, assortment, total quantity and in the context of each type (m, piece or kg), components (if any), scope, total cost and price for unit, storage and delivery conditions.
The amount of the goods to be paid for in thisthe document must be indicated in the currency set by the supply contract. When specifying the price in the contract in one monetary unit, while payment by the foreign buyer will be made in another, the invoice should indicate the exchange rate and the date on which the conversion will be performed.
However strange it may seem, an invoice should contain even such information as the characteristics of the goods being transferred (for example, shape, color or size).
Such commercial invoice is signed by both parties with the indication of the positions of persons having such a right to sign on the part of the seller and the buyer
Additional Information
In this document, the conditions for the transfer andtransportation is not indicated, since these operations are specified in the contract for the delivery of a particular product. Invoice - it's still a document, in which special attention is paid precisely to the characteristics of the goods transferred by the seller to the buyer. Also this form is sometimes supplemented with other points specifying them.
When delivering products on a prepayment, it is not necessary to make an invoice.
Proforma-invoice: in what cases is it issued
If the contract for the supply of goods indicates thatthe foreign buyer will transfer the advance, then the seller draws up the proforma-invoice. This document contains the same information as in the commercial invoice. However, it is of the nature of preliminary data, which can be refined subsequently. So it happens actually. The invoice issued later should already contain accurate data on shipped goods, services rendered or works performed.
