Most often it is the Commercial Invoice, i.e. the usual invoice with payment information to your recipient, that goes with the shipment. However, if you do not want to charge for the item you send, you must instead use a Proforma invoice. Examples of cases where you use proforma invoices are when you have to send free replacement deliveries, repairs, gifts or product samples.
Below are examples of these two invoice types that you can download and fill out.
Commercial invoice (downloadable PDF)
Proforma invoice (downloadable PDF)
How do I fill out the invoice with the correct information?
The basic information is the same in both the commercial invoice and the proforma invoice. For countries outside of Scandinavia, customs documentation must be issued in English. The invoices must contain the following information:
The seller/sender's name and address
Here you fill in information about your company. Here you also need to fill in your EORI number, which is the unique registration number used to identify your company within the EU. You can check or apply for the EORI number on the Swedish Customs Administration's website.
Billing address and information about the buyer
Here you enter information about the company that will be listed as the importer/customs debtor. That is, the one that must pay import taxes that cover customs, VAT and other excise duties. It is required that the recipient is an approved importer and has a VAT/EORI number. If the company has a customs credit, that information must also be included.
Delivery address
Here you enter information about the recipient of the item, including their organization number/VAT number. Please note that the recipient is not always the importer/buyer and responsible for the import duties.
The invoice's issue date
Enter the date for when you fill in the commercial or proforma invoice.
Invoice number
Here you enter your invoice number. If it is a commercial invoice, you enter the invoice number from the buyer's payable invoice. If it is a proforma invoice, where you do not have an invoice number from a payable invoice, you can enter the date instead.
Information about the shipment
Here you state how many parcels the shipment consists of as well as the shipment's gross weight and net weight. Gross weight is the weight of the item plus packaging and any pallet or cage.
Information about the content
Here you use relevant unit measurements for your item, e.g.; quantity, kg, liter or centimeter. That is, 2 pcs. PCs, 200 cm carpet or 50 liters of fruit juice.
Here you provide an accurate description of the item you are sending as well as the country of origin. Country of origin is the country where the product is produced. If you for example export shoes imported from Italy, you state Italy as the country of origin. If certain goods are received, the importer may receive reduced duty or duty-free. If this applies to your goods, contact your supplier in the country where you bought the goods. If you have a certificate of origin, they must also be attached to the shipment.
In order to be able to calculate the correct import duties, as well as provide correct information to the authorities, it is important to include the customs tariff number for the individual item in the invoice. The correct customs tariff number can be found on the customs authorities' website. Please note that exports from and imports to certain EU countries require a Y-code to be filled in together with the customs tariff number in the invoice.
Enter the exact value per article, summed up in a total value stated in a type of currency stated. Example: If you send three pairs of shoes that cost SEK 100/pair, you enter SEK 100 as unit value and SEK 300 as total value.
Please note that only one currency type can be stated in an invoice. The total invoice amount must include shipping costs, any additional fees such as packaging fees, production costs or other costs related to the item.
When using a proforma invoice, the stated item value must reflect the item's real value, but you can add the text: "No charge. Value for customs purposes only”.
Payment and delivery terms, Incoterms
Here you enter the payment terms, e.g. 30 day payment deadline. The terms of delivery describe who bears the costs, responsibilities and risks in connection with a transaction, and in what period of time, i.e. when the responsibility passes from the seller to the buyer. The most common collection of delivery terms is Incoterms, which have codes such as EXW (EX Works) and DAP (Delivered at place).
For Proforma Invoice it should say "No charge. Value for customs purposes only”.
Finally, you sign your proforma or commercial invoice, copy it in three copies and enclose them with your shipment.
Good luck!
