Using an invoice in international transport

Who draws up the document

An invoice is issued by a representative of the company supplying goods abroad. This can be any employee authorized to send inventory items abroad, as well as prepare and sign related documents. Among other things, this person must speak English (or another, depending on which country the cargo is sent to), since part of the invoice is filled out in the language of the state in which the recipient is located.

The invoice is issued immediately at the time of shipment and sent to the foreign partner. Thus, this document is the official basis for making payment for the purchase.

A type of invoice is a proforma invoice, which is drawn up in cases where, in accordance with the contract, a foreign buyer makes an advance payment (prepayment). For the most part, it is a copy of a regular invoice, except that some of the information on it is inconclusive or unconfirmed.

What is important to remember about the invoice for services

• An invoice is an invoice for payment used in international commercial relations. It is needed to confirm the transaction and prove the legality of the payment received.
• The absence of an invoice when working with foreign counterparties may result in the “freezing” of funds in the account and the imposition of a fine for violation of currency laws.
• For a transaction with inconsistent terms, a proforma invoice is used.
• When all conditions are agreed upon, a commercial invoice is used.
• An invoice for services contains a description of the transaction, the cost of work, payment requirements, and details.
• The invoice is filled out by the performer, in two languages ​​- the country of departure and the country of receipt, in two copies.
• To create an invoice, you can develop your own form, use a ready-made template, or use generator services.

Rules for drawing up an invoice

To date, there is no unified, mandatory invoice template, so organizations can develop a document template depending on their own needs and in accordance with the circumstances. In any case, it should contain:

• details of the sending company (its full name and address),
• the same data about the recipient organization,
• a list of the goods being sent with a description of its characteristics: quantity, volume, weight, purposes of use, price, etc.

The more complex or expensive the item being sent, the more carefully and in detail it should be described.

You must be very careful when filling out the invoice, since it is the most important document that not only records the very fact of sending the cargo with certain indicators, but also allows you to deliver the goods on time. An incorrectly executed document can significantly delay the cargo at customs (up to a month), which can sometimes negatively affect the relationship between the seller and the buyer.

If there are any doubts about the correctness of filling out the document, it is better not to rely on “maybe”, but to consult a specialist.

Invoices and invoices - what they are and when they are used

In order to understand what it is - an invoice and an invoice, you must first understand the definitions.
Invoice is a document issued for international deliveries. It is often called an invoice, but in essence it does not at all correspond to the invoice that Russian accounting operates. What is the difference between an invoice and an invoice based on?

According to the rules in force in Russia, an invoice is a document that arises when carrying out transactions subject to VAT and is intended to justify the deduction of the tax amount indicated in it. It is drawn up by the seller, and all invoices issued during shipment are reflected in the sales book, the result of which corresponds to the amount of tax accrued for the period to be paid to the budget. He has the right to reduce this amount by the amount of tax charged to him by suppliers (this amount will be generated by the seller in the purchase book), provided that the suppliers have received invoices with allocated VAT.

Thus, an invoice for Russian accounting is a tax accounting document maintained for the purposes of calculating VAT paid to the budget or reimbursed from it based on the results of such calculation for the tax period. He also justifies the legality of the accounting entry Dt 68 Kt 19, which records in accounting the acceptance of the tax billed by the supplier as deductions. The invoice used in Russia does not have any other functions. Since its registration is directly related to shipment, it is included in the set of shipping documents issued for Russian buyers.

The invoice, which is used when processing international shipments (including deliveries both to and from Russia), plays a completely different role. It contains a description of the goods sent to the buyer, indicating its volume, cost, packaging and delivery features.

You can see the invoice form in ConsultantPlus. If you do not already have access to this legal system, a full access trial is available for free.

That is, in terms of its content, the invoice corresponds to a document that in Russian accounting practice is defined as a waybill. If it is drawn up in relation to services, then its contents correspond to the certificate of work/services performed within Russia.

At the same time, the invoice acts as an invoice issued for payment. However, such a function arises for him only if the delivery has not been prepaid.

In translation, the word “invoice” is usually referred to as “invoice, invoice” (which fully corresponds to the two different functions it performs), but the proximity of these two meanings in translation leads to an erroneous combination of them into the combination “invoice”, which is familiar to Russia.

Rules for issuing an invoice

The invoice can be filled out either by hand or in printed form, both on a standard A4 sheet and on the organization’s letterhead - the latter option is especially convenient, since it contains all the necessary details of the sending company. The document must be certified by the “living” signature of the sending person. It is not necessary to put a seal on it (although there is a mark about it), since since 2021, legal entities are exempted by law from the need to use seals and stamps in their work.

The invoice is drawn up in six copies (the original and five copies), each of which has its own use.

• One of them is placed inside the parcel,
• the second, the so-called shipping - in a special pocket for air shipments (together with the waybill),
• the third remains with the sender,
• the fourth is sent to the recipient,
• the fifth and sixth remain with the carrier.

Results

In terms of its purpose, the invoice does not at all correspond to the invoice used in Russian practice, despite the fact that a number of details present in them coincide.
It can be correlated, rather, with the domestic Russian consignment note, but it is intended for processing international deliveries. In addition, the invoice is regarded as an invoice for payment if the shipment carried out on it is not paid. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

How to check a document

Before departure, you must once again carefully make sure that all the necessary information about the cargo is included in the accompanying invoice.

The first thing you need to pay attention to is the correctness and completeness of the information entered into the list of the cargo being shipped, then you need to make sure that the declared value of the goods for customs is indicated in the currency of the country to which the cargo is “departed.”

In cases where more than two types of goods are sent, it is necessary to check the breakdown of value for each item and, if the total declared value of all goods is not indicated, indicate it. You also need to make sure that the number of copies is correct.

Sample invoice for services

It’s easy to find an example of an invoice for services online. You can download the finished document and create your own invoice based on it.

An example of a ready-made invoice for freelancers. Source

Or download and fill out the invoice template.

Service invoice template. Source

You can find an invoice template in Excel format, for example, on Hloom. To automatically calculate the final payment amount, you will need to describe each service, indicate the number of hours and the rate per hour.

However, the easiest way to create invoices is through special free generators: Logaster Invoice, Zoho Invoice, Invoice Templates. You will only need to provide the required information. Based on them, the service will automatically generate an invoice.

What information does a proforma invoice contain?

It is already known that a proforma is a pre-prepared document that is handed over to the buyer to study the list of goods. The most common situations in which a proforma is needed are inconsistent product characteristics and exact costs, without which approval of a commercial invoice seems impossible.

It should be noted that the proforma is especially often used in cases where it is impossible to determine the exact weight of the product before loading.

Example: bulk raw materials and other materials, which are often accompanied by a proforma invoice. Based on preliminary data, a final document is generated that contains the necessary information within the framework of the executed agreement.

How to fill out a proforma invoice?

1. At the top of the document its name and date of compilation are written.
2. Then provide as much detail as possible about the buyer and seller (company name, address, contact phone number).
3. After this, you must provide detailed information about the product (name, main characteristics, country of origin, quantity, unit price). The description is duplicated in English.
4. After the description, indicate the total cost of the goods. All prices are given in the appropriate currency, indicating its code.
5. At the end of the document there must be a signature of the declaring person.

The document form duplicates the information indicated on the invoice. But it does not contain data on payment terms and bank details, since payment is not expected on a proforma invoice. The document is filled out on a computer or in another typewritten way; errors and corrections are not allowed. Product descriptions should not be generalized.

Sample of filling out a proforma invoice

What goods cannot be exported?

Not all cargo can be sent abroad. There are exceptions, which include the following categories of goods:

1. Metal debris and minerals. This includes waste from ferrous and non-ferrous metals, unprocessed precious metals, and natural unprocessed minerals.
2. A number of wild plants. Species used for the manufacture of medicines and cosmetics are prohibited from export.
3. Wild animals and some types of wild plants (more than 3 units). We are talking about wild animals, live fish, shellfish and crustaceans. Fishing and hunting trophies, as well as ornamental fish, are allowed for export.
4. Gemstones and metal bars that are worth more than $25,000. This includes rough diamonds, rubies, emeralds, sapphires, gold, platinum and silver.
5. More than 10 liters of fuel. We are talking about fuel that is not in the tank of the car (it does not count), but in a separate canister.

All categories and reasons for the ban on the export of goods are regulated by the law “On State Regulation of Foreign Trade Activities”. Article 19 provides clarification regarding the need for these restrictions. They are needed to:

• observe the norms of morality and order;
• protect the environment, preserve the living world, lives and health of people;
• preserve the cultural heritage of the Russian Federation and protect the cultural values ​​of the state;
• ensure national security;
• protect the finances of the Russian Federation and maintain the balance of payments;
• allow the Russian Federation to fulfill these international obligations.

Looking at these explanations, it becomes clear why the export process is so strictly regulated, and the law is constantly supplemented with new Orders and Resolutions. You can read full information about the customs control procedure in the article “What is customs control?”

If you do not find the type of cargo that you plan to export in this list, then it can be exported. But you still need to provide a clear explanation of why you are doing this.