Commercial Invoice And Proforma Invoice documentation serves distinct but related purposes in business transactions under English and Welsh law. The Commercial Invoice is the final billing document issued after a sale, while the Proforma Invoice is a preliminary bill of sale sent before the completion of a transaction. These documents are essential for both domestic and international trade, containing detailed information about the seller, buyer, products, pricing, and payment terms. They must comply with UK VAT regulations, HMRC requirements, and when used internationally, align with customs requirements and export regulations. They are particularly important for tracking sales, maintaining accounting records, and facilitating customs clearance.
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1. Invoice Header: Document type (Commercial/Proforma), Invoice number, Date of issue
2. Seller Information: Company name, registered address, registration number, VAT number, contact details
3. Buyer Information: Customer name, billing address, registration details if applicable, contact information
4. Product Details: Itemized list including description, quantity, unit price, total price per item
5. Payment Information: Payment terms, bank details, due date, accepted payment methods
6. Totals Section: Subtotal, VAT calculations, shipping costs, discounts if applicable, total amount due
1. Shipping Information: Delivery address, shipping terms, estimated delivery date - include when shipping address differs from billing address
2. Currency Information: Exchange rates, currency conversion details - include for international transactions
3. Export Information: Export licenses, customs information, country of origin - include for international sales
4. Purchase Order Reference: Customer's PO number and reference details - include when provided by customer
5. Special Instructions: Any specific handling, packaging, or delivery instructions - include when special requirements exist
1. Terms and Conditions: Standard trading terms and conditions referenced in the invoice
2. Product Specifications: Detailed technical specifications or product information sheets
3. Export Documentation: Certificates of origin, export licenses, or other required international trade documentation
4. Delivery Schedule: Detailed delivery timeline for multiple shipment orders
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