Document background
The Commercial Invoice For Export is a fundamental document in international trade operations, required by Austrian and EU customs regulations for all commercial exports from Austria. It serves as both a customs declaration document and proof of sale, containing detailed information about the exported goods, their value, quantity, and trading terms. This document is essential for customs clearance, calculation of duties, and statistical purposes, while also serving as evidence for tax-free export sales under Austrian VAT legislation. The document must comply with Austrian Commercial Code (UGB), EU customs regulations, and international trade practices, making it a critical component in the export documentation process. It's particularly important as it helps establish ownership, validates the transaction value for customs purposes, and supports the zero-rating of exports for VAT purposes under Austrian tax law.
