Russian Traders


Invoice – account cargo and accompanying document, which is an international commercial practice is issued (drawn) the seller of goods to the buyer for a certain consignment. The invoice shall contain the name, address of the seller and the name and address of the buyer; the date and order number of the buyer; description of the goods sold; information on the packaging; exact markings and numbers listed on the package; the price of the goods; terms of delivery and payment. Invoysovaya costs specified under the contract. In addition to its primary purpose, the invoice can be used as an invoice sent with the goods, as well as to certify the origin of goods. Extract the invoice shows that (except in cases when delivery is prepaid), the buyer comes the duty to pay for the goods in accordance with the specified conditions.

Invoice  (score) - the basic document confirming the value of the declared goods. The invoice is the basis for the calculation of customs duties and VAT payments. In the Russian practice document, the same invoice, no. Invoice is a document used solely for tax purposes, and therefore can not be considered a complete analog invoice. In this regard, Russia's invoice is usually used only for international delivery. To some extent, the invoice corresponds to the document "account to pay" used in the Russian practice.

The invoice must contain the following information:
1) Number and date of the document (invoice).
2) Name and address of the Seller, the shipper, the consignee and the Buyer .
3) Number and date of contract, purchase order.
4) Terms of delivery on Incoterms.
5) Terms of payment.
6) Name of cargo, description, HS code of the goods.
7) Number of product, price and total value of the goods.
8) Country of origin.

Proforma invoice - Proforma provides information about price and value of the goods, but not the settlement document, because It does not contain a requirement for the payment of the sum specified therein. Therefore, carrying out all the other accounts function, it does not perform the function as the main account of the payment document. Proforma invoice can be issued on the shipped but not yet sold goods and vice versa. Usually it is prescribed for the supply of goods on consignment, exhibitions, expertise, auctions, supply of raw material for processing under the contracts, the supply of goods as a gift or grant aid (in this case may be discharged only for customs valuation purposes).