Commercial invoice – a key document for import and export in EU

What is a commercial invoice?

A commercial invoice, often referred to as a CI, is a document issued by the seller to the buyer in an international trade transaction. It serves as both a contract and proof of sale between two business parties. The invoice outlines the quantity, value, unit prices, and a detailed description of the goods being sold.

This document is mandatory for import procedures. In Poland and across the EU, the commercial invoice must be submitted to a customs agency to allow for customs clearance and proper calculation of duties and taxes.

Who issues the commercial invoice?

The commercial invoice is typically issued by the exporter or supplier of the goods. It confirms the sale and provides essential details such as the description of goods, quantity, value, and delivery terms (e.g., Incoterms). It is one of the most important documents required for international shipments and customs clearance.

At PEKO, we support our clients by reviewing the commercial invoice before shipment to ensure it includes all necessary data, such as the tax identification number, country of origin, currency codes, and correct Incoterms – helping avoid customs delays or fines.

Commercial Invoice – what information is required?

A valid commercial invoice should include:

• Invoice number and series
• Date of issue
• Exporter’s company name and full contact details
• Incoterms (with location), e.g. FOB Shanghai
• Product name and detailed description
• Country of origin, e.g. “Country of origin: China”
• Customs code (HS code)
• Quantity of goods (units)
• Unit price and total value, with clearly written currency (e.g. USD, not $)
• Exporter’s signature

Customs invoice – what is it?

The term “customs invoice” is often used interchangeably with commercial invoice, especially in the context of customs clearance. The required content is the same.

To be accepted by customs officials in Poland or the EU, the invoice must contain clear, unambiguous data that reflects the actual transaction. Missing or incorrect information can lead to shipment delays or even financial penalties.

Do you need to translate the invoice for Polish customs?

No, a commercial invoice does not have to be translated, as long as it’s issued in a language understood by customs authorities – usually English.

However, if the invoice is written in a less common language (e.g., Chinese or Russian), Polish customs may request a translation. In most cases, a regular translation (not certified) sent via email is sufficient.

Sometimes exporters include a translated product name in English – while optional, this is a welcome practice that can speed up customs clearance.

Commercial invoices in maritime, air, and road transport

Whether you ship by sea container from Shanghai, air freight from the US, or road freight from Germany, the commercial invoice must comply with EU customs requirements.

• In sea freight, it often accompanies a certificate of origin and is essential for calculating duties.
• In air freight, the invoice must match the Air Waybill (AWB).
• In road transport, it must correspond with the CMR waybill.

In every mode of transport, the invoice must include:
product description, quantity, unit price, total value, date of issue, country of origin, and invoice number.

Common mistakes in commercial invoices – and how to avoid them

Incorrect commercial invoices are a leading cause of customs delays in Poland and across the EU. Even small errors – such as a missing issue date – can result in delays, warehouse fees, or penalties.

Frequent mistakes include:

• Missing or incorrectly formatted invoice number
• Incomplete exporter or importer details
• Product descriptions missing units or not matching the packing list
• No mention of country of origin or invalid product value (note: zero value is not accepted)
• Currency symbols used instead of codes (e.g., “$” instead of “USD”)
• Missing Incoterms or unclear delivery terms

At PEKO, we help our clients avoid such issues. Our team verifies all documentation before customs clearance, ensuring that your shipment complies with Polish and EU regulations.

Can a commercial invoice replace a waybill?

No – a commercial invoice cannot replace a waybill. They are two completely different documents with distinct purposes.

• The commercial invoice is a sales document used primarily for customs clearance and taxation.
• The waybill (e.g., CMR, B/L, or AWB) is a transport document confirming that the goods were handed over to a carrier, detailing the route and liability during transport.

At PEKO Spedycja, we ensure that both documents are consistent, avoiding mismatches that could lead to customs clearance issues.

Pro forma invoice vs. commercial invoice – what’s the difference?

A pro forma invoice is a preliminary document – not legally binding and not accepted by customs. It’s often used as a quotation or a basis for payment before the final shipment is confirmed.

A commercial invoice, on the other hand, is mandatory for export and import clearance and must include all data required by the Polish customs office.

In short: if you’re shipping goods to the EU, a pro forma invoice is not enough. You need a proper commercial invoice, preferably in English, with complete and correct data.

Commercial invoice vs. VAT invoice – key differences

Each document serves a different legal and fiscal purpose, depending on where and how the trade takes place.