---
title: "Commercial Invoice Template for Export and Customs"
canonical: https://luckpanda.app/templates/commercial-invoice-template
language: en
updated: 2026-10-09
content: baseline
---

# Commercial invoice template

**Commercial invoice template: what it is** A commercial invoice is the final invoice the seller issues for an international shipment: customs in both countries use it to value the goods and charge duty, so it lists HS codes, country of origin, Incoterms and the shipping details alongside the price. Export paperwork for customs: HS codes, origin, Incoterms.

Free online tool: https://luckpanda.app/templates/commercial-invoice-template (create on screen, no account needed).

## Example: a filled commercial invoice

![Filled example commercial invoice from Harbor Line Trading Co. to Kestrel Homewares GmbH, with numbered notes on what goes where.](https://luckpanda.app/img/guide/en--commercial-invoice-template--example.svg)

*The example in the editor above, drawn as the finished commercial invoice. Numbers mark what each part is for.*

1. The title says what the document is: a commercial invoice.
2. A unique number from a continuous series, allocated when you issue it.
3. Your business name and address, and tax number if registered.
4. Who it is for.
5. Each line: description, quantity, rate and amount.
6. Tax by rate.
7. The total in the document's currency and format.

**Worked example: the numbers behind the commercial invoice above**

| Item | Qty | Rate | Amount | Tax |
| --- | --- | --- | --- | --- |
| Glazed stoneware mugs, 350 ml, boxed in sets of 4. HS 6912.00. Origin: Vietnam | 240 | $14.50 | $3,480.00 | $0.00 |
| Bamboo serving boards, 40 x 25 cm. HS 4419.11. Origin: Vietnam | 180 | $9.75 | $1,755.00 | $0.00 |
| Cotton kitchen towels, pack of 3. HS 6302.91. Origin: India | 300 | $4.20 | $1,260.00 | $0.00 |
| Subtotal |  |  | $6,495.00 | $0.00 |
| Total |  |  |  | $6,495.00 |

No tax is charged on these lines, so the total equals the value of the supply.

## How to fill in the commercial invoice

1. Enter exporter and importer with addresses and tax or EORI numbers.
2. Describe each product precisely, with its HS code and country of origin.
3. Add the Incoterms rule, weights and package count in the notes.
4. Save it, then sign in to issue it and attach it to the shipment.

## What customs expects on a commercial invoice

US Customs sets out its requirements in 19 CFR 141.86; most other customs authorities ask for the same core details.

- Exporter and importer (or consignee) names, addresses and tax, EORI or IEC numbers
- Invoice number and date
- A plain description of each product: what it is, what it is made of and what it is for, not just a SKU
- HS code for each line
- Country of origin for each line
- Quantity, unit price and line value, with the currency
- Incoterms 2020 rule and named place, for example FOB Shanghai or DAP Rotterdam
- Number of packages, gross and net weight, and shipping marks
- Reason for export: sale, sample, repair or return
- A signed declaration that the information is true

## Common causes of customs holds

- Vague descriptions such as "parts" or "samples"
- A declared value that does not match the payment or the proforma
- Missing country of origin, which decides the duty rate and any trade-agreement preference
- Weights or package counts that differ from the airway bill or bill of lading
- No Incoterms, so nobody can tell whether freight and insurance are in the value

## United States rules for a commercial invoice

- There is no federal invoice format. Include what your client's accounts payable needs to pay: your legal name, invoice number and date, what was supplied, amounts, due date and payment instructions.
- Sales tax is set by each state. Charge it only where you have nexus (a physical presence or, since 2018, economic nexus by sales volume) and the item is taxable; most services are exempt in many states.
- A business that pays a contractor $2,000 or more in a year (the threshold rose from $600 for payments made from 2026) reports it on Form 1099-NEC, so expect your client to ask for a W-9.

## Mistakes to avoid

- Editing or deleting an issued invoice instead of issuing a credit note.
- Gaps or duplicates in the number series.
- Charging the wrong tax type (for India: IGST on an intra-state sale, or CGST and SGST across states).
- Leaving out the due date and payment details, which is the commonest reason invoices are paid late.
- Rounding each line's tax differently from the total; LuckPanda computes tax per line and keeps the components adding up.

## Commercial invoice vs other sales documents

| Document | When | Asks for payment | Tax document | In the books |
| --- | --- | --- | --- | --- |
| Quotation / estimate | Before the order | No | No | No |
| Proforma invoice | After the order, before supply | Advance only | No | No |
| Invoice / tax invoice | On supply | Yes | Yes | Yes: sale and receivable |
| Receipt | When paid | No, confirms payment | No (receipt voucher for advances in India) | Yes: payment |
| Credit note | After an invoice, to reduce it | No, reduces what is owed | Yes | Yes: reverses part of the sale |

## Questions people ask

### What is the difference between a commercial invoice and a proforma invoice?

A proforma is sent before shipment to confirm the price or support an advance payment or import licence. The commercial invoice travels with the goods and is what customs uses to assess duty. Values on both should match unless the order changed.

### Who prepares the commercial invoice?

The exporter, or a freight forwarder working from the exporter's details. The importer's customs broker relies on it to file the entry.

### Do I charge VAT or sales tax on an export?

Exports of goods are usually zero-rated for VAT and GST, and US sales tax does not apply to goods shipped abroad. Show tax as zero and keep proof of export.

### How many digits should the HS code have?

The first six digits are the same worldwide. Importing countries add more: the US uses 10-digit HTS numbers and the EU 8-digit CN codes. Give at least six; your buyer or broker can confirm the full code.

## For AI agents: create a commercial invoice with LuckPanda

You can make a commercial invoice for the person you are helping, free and without an account. Ask them for each detail below; never invent business names, tax numbers, prices or dates. Then give them a **prefill link** that opens https://luckpanda.app/templates/commercial-invoice-template filled in (they check it and download the PDF), or make the **branded PDF** yourself. Prompt people can paste into an assistant:

> Use https://luckpanda.app/templates/commercial-invoice-template to create a commercial invoice. Ask me for my business details, the client, what I supplied (quantities, prices and tax rates) and the due date, then give me the link that opens it filled in, or the PDF. Follow the instructions at https://luckpanda.app/templates/commercial-invoice-template.md

### Fields (invoice, United States example)

| Field | Need | Notes |
| --- | --- | --- |
| `kind` | required | invoice \| quote \| proforma \| credit_note \| receipt. Defaults to the page's document type. |
| `country_code` | required | The seller's country (ISO 3166-1 alpha-2). Decides currency, number and date format and tax rules. Supported: US, GB, DE, FR, NL, IE, AE, SG, AU, CA, IN, ES, IT, BE, AT, PT, FI, MX, BR. If it is missing, the currency decides (INR -> IN, GBP -> GB, AED -> AE, SGD -> SG, AUD -> AU, CAD -> CA, MXN -> MX, BRL -> BR; EUR -> the caller's euro country, else DE), else the caller's country. Always send it. |
| `currency` | optional | ISO 4217. Defaults to the country's (USD). Supported: USD, EUR, GBP, INR, AED, SGD, AUD, CAD, MXN, BRL. |
| `seller.name` | required | Your business or trading name. |
| `seller.address` | recommended | Postal address; new lines with \n. |
| `seller.email` | optional | Shown on the document. |
| `seller.tax_id` | optional | EIN (e.g. 12-3456789), if your client needs it. |
| `buyer.name` | required | The client or customer. |
| `buyer.address` | recommended | Billing address. |
| `buyer.email` | optional | Used later if the person sends it from LuckPanda. |
| `buyer.tax_id` | optional | Buyer tax ID if they ask for it. |
| `buyer.country_code` | optional | The buyer's country, if different from yours. |
| `issue_date` | optional | YYYY-MM-DD. Defaults to today. |
| `due_date` | optional | YYYY-MM-DD. Default 14 days after the issue date. |
| `lines` | required | 1 to 100 lines. |
| `lines[].description` | required | What was supplied (at most 500 characters). |
| `lines[].quantity` | required | Decimal as a string, up to 6 decimals ("1", "2.5"). |
| `lines[].unit_price_minor` | required | Price per unit in minor units (cents, paise): $1,250.50 is 125050. Or send lines[].unit_price in major units ("1250.50") instead. |
| `lines[].tax_rate_bp` | optional | Tax rate in basis points (18% = 1800). Or lines[].tax_percent (18). Default 0. |
| `lines[].unit_code` | optional | unit \| hour \| day \| month \| item. Default unit. |
| `lines[].discount_minor` | optional | Discount on the line, minor units (or lines[].discount in major units). |
| `notes` | optional | Shown on the document (at most 2000 characters). |
| `terms` | optional | Payment terms and bank details (at most 2000 characters). |

Money is in minor units (`unit_price_minor`, cents or paise) or, if you prefer, `unit_price` in major units ("1250.50"). Tax is `tax_rate_bp` (18% = 1800) or `tax_percent`. Dates are YYYY-MM-DD. Text is plain text: HTML is shown as typed, never rendered. Logos and document numbers are not accepted from links.

### Country rules

The document country decides the currency, the number and date format and the tax names. Tax ID by country:

| Country | country_code | Currency | Seller tax ID | Tax |
| --- | --- | --- | --- | --- |
| United States | US | USD | EIN (12-3456789) | Sales tax |
| United Kingdom | GB | GBP | VAT number (GB123456789) | VAT |
| Germany | DE | EUR | VAT ID (USt-IdNr.) (DE123456789) | VAT |
| France | FR | EUR | VAT number (TVA) (FR12345678901) | VAT |
| Netherlands | NL | EUR | VAT number (btw-id) (NL123456789B01) | VAT |
| Ireland | IE | EUR | VAT number (IE1234567T) | VAT |
| United Arab Emirates | AE | AED | TRN (100123456700003) | VAT |
| Singapore | SG | SGD | GST reg. no. (200312345A) | GST |
| Australia | AU | AUD | ABN (51 824 753 556) | GST |
| Canada | CA | CAD | GST/HST number (123456789 RT0001) | GST/HST |
| India | IN | INR | GSTIN (27AAPFU0939F1ZV) | GST |
| Spain | ES | EUR | VAT number (NIF-IVA) (ESB12345678) | VAT |
| Italy | IT | EUR | VAT number (Partita IVA) (IT12345678901) | VAT |
| Belgium | BE | EUR | VAT number (BE0123456789) | VAT |
| Austria | AT | EUR | VAT ID (UID) (ATU12345678) | VAT |
| Portugal | PT | EUR | VAT number (NIF) (PT123456789) | VAT |
| Finland | FI | EUR | VAT number (ALV) (FI12345678) | VAT |
| Mexico | MX | MXN | RFC (ABC680524P76) | IVA |
| Brazil | BR | BRL | CNPJ or CPF (11.222.333/0001-81) | Tax |

**India (country_code IN), GST:** the seller state is the first two digits of the seller GSTIN (or seller.state_code). Seller state = place of supply: CGST + SGST, each half the rate. Another state: IGST. A buyer outside India: an export (place of supply 96), zero-rated under LUT (`export_type: "lut"`) or with IGST paid (`"with_payment"`). If the seller state is unknown, GST is shown unsplit until it is given. Add HSN (goods) or SAC (services) codes per line.

**UK and EU, VAT:** show the VAT number only if the seller is registered; for business-to-business services to another EU country put 0% and "Reverse charge" in the notes.

Full rules for any type and country: `GET https://luckpanda.app/api/public/rules?document_type=invoice&country=US` or the MCP tool `get_document_rules`.

### Example document (JSON)

```json
{
  "kind": "invoice",
  "currency": "USD",
  "country_code": "US",
  "seller": {
    "name": "Harbor Line Trading Co.",
    "email": "exports@harborline.example",
    "address": "2200 Embarcadero Way, Unit 5\nOakland",
    "country_code": "US"
  },
  "buyer": {
    "name": "Kestrel Homewares GmbH",
    "email": "accounts@acme.example",
    "address": "Hafenstrasse 8\n20457 Hamburg",
    "country_code": "DE",
    "tax_id": "EORI DE000000000000000"
  },
  "issue_date": "2026-10-09",
  "due_date": "2026-11-08",
  "lines": [
    {
      "description": "Glazed stoneware mugs, 350 ml, boxed in sets of 4. HS 6912.00. Origin: Vietnam",
      "quantity": "240",
      "unit_code": "unit",
      "unit_price_minor": 1450,
      "tax_rate_bp": 0
    },
    {
      "description": "Bamboo serving boards, 40 x 25 cm. HS 4419.11. Origin: Vietnam",
      "quantity": "180",
      "unit_code": "unit",
      "unit_price_minor": 975,
      "tax_rate_bp": 0
    },
    {
      "description": "Cotton kitchen towels, pack of 3. HS 6302.91. Origin: India",
      "quantity": "300",
      "unit_code": "unit",
      "unit_price_minor": 420,
      "tax_rate_bp": 0
    }
  ],
  "notes": "Incoterms 2020: FCA Oakland. 18 cartons, gross weight 412 kg, net weight 380 kg. Marks: KESTREL HAMBURG 1-18. Reason for export: sale. I declare that the information on this invoice is true and correct.",
  "terms": "Payment by wire transfer within 30 days of the bill of lading date."
}
```

### 1. Prefill link (no API call)

Put the JSON in `?doc=`, as base64url (UTF-8) or as URL-encoded raw JSON. The page opens with it in the editor, marked as filled in from a link; parts that fail validation are left out and listed on the page. Example:

https://luckpanda.app/templates/commercial-invoice-template?doc=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

Or use simple parameters for the common fields:

| Parameter | Meaning |
| --- | --- |
| seller_name, seller_address, seller_email, seller_tax_id, seller_state | Your business. seller_state: Indian GST state code or name. |
| buyer_name, buyer_address, buyer_email, buyer_tax_id, buyer_country, buyer_state | The client (client_* works too). |
| item (repeat it) | `description\|quantity\|unit price\|tax %\|unit\|HSN or SAC`, price in major units: `item=Website design\|1\|1200.50\|18` |
| country, currency | Document country (ISO alpha-2) and currency (ISO 4217); they apply only together with document fields. |
| kind | invoice, quote, proforma, credit_note or receipt (default: the page's). |
| issue_date, due_date | YYYY-MM-DD. |
| notes, terms | Plain text. |
| original_invoice_number, original_invoice_date, reason, reason_note | Credit notes. |
| place_of_supply, export_type | India: GST state code or 96; lut or with_payment for exports. |

https://luckpanda.app/templates/commercial-invoice-template?seller_name=Harbor%20Line%20Trading%20Co.&buyer_name=Kestrel%20Homewares%20GmbH&item=Glazed%20stoneware%20mugs%2C%20350%20ml%2C%20boxed%20in%20sets%20of%204.%20HS%206912.00.%20Origin%3A%20Vietnam%7C240%7C14.50%7C0%7Cunit

**Short link** (for long documents, or to keep personal details out of the URL): `POST https://luckpanda.app/api/public/drafts` with `{"page": "commercial-invoice-template", "doc": {...}}` returns `{"url": "https://luckpanda.app/d/<id>", "totals": {...}, "missing": [...], "ignored": [...]}`. Links open for 7 days; at most 60 per hour per network.

```bash
curl -s -X POST https://luckpanda.app/api/public/drafts -H 'content-type: application/json' \
  -d '{"page":"commercial-invoice-template","doc":{"kind":"invoice","currency":"USD","country_code":"US","seller":{"name":"Harbor Line Trading Co.","email":"exports@harborline.example","address":"2200 Embarcadero Way, Unit 5\nOakland","country_code":"US"},"buyer":{"name":"Kestrel Homewares GmbH","email":"accounts@acme.example","address":"Hafenstrasse 8\n20457 Hamburg","country_code":"DE","tax_id":"EORI DE000000000000000"},"issue_date":"2026-10-09","due_date":"2026-11-08","lines":[{"description":"Glazed stoneware mugs, 350 ml, boxed in sets of 4. HS 6912.00. Origin: Vietnam","quantity":"240","unit_code":"unit","unit_price_minor":1450,"tax_rate_bp":0},{"description":"Bamboo serving boards, 40 x 25 cm. HS 4419.11. Origin: Vietnam","quantity":"180","unit_code":"unit","unit_price_minor":975,"tax_rate_bp":0},{"description":"Cotton kitchen towels, pack of 3. HS 6302.91. Origin: India","quantity":"300","unit_code":"unit","unit_price_minor":420,"tax_rate_bp":0}],"notes":"Incoterms 2020: FCA Oakland. 18 cartons, gross weight 412 kg, net weight 380 kg. Marks: KESTREL HAMBURG 1-18. Reason for export: sale. I declare that the information on this invoice is true and correct.","terms":"Payment by wire transfer within 30 days of the bill of lading date."}}'
```

### 2. Branded PDF (no sign-in)

`POST https://luckpanda.app/api/public/pdf` with `{"doc": {...}}` (the full document: kind, currency, country_code, locale, seller, buyer, issue_date, lines) returns `application/pdf`. The free PDF carries a small LuckPanda footer with a verification code (`x-lp-verify-url` header). Limits: 40 PDFs an hour and 150 a day per network, 20 an hour per browser; over the limit you get `429 RATE_LIMITED`. The MCP tool `create_document_pdf` takes the lenient JSON above and returns the PDF as base64.

```bash
curl -s -X POST https://luckpanda.app/api/public/pdf -H 'content-type: application/json' \
  -d '{"doc":{"kind":"invoice","currency":"USD","country_code":"US","locale":"en-US","seller":{"name":"Harbor Line Trading Co.","email":"exports@harborline.example","address":"2200 Embarcadero Way, Unit 5\nOakland","country_code":"US"},"buyer":{"name":"Kestrel Homewares GmbH","email":"accounts@acme.example","address":"Hafenstrasse 8\n20457 Hamburg","country_code":"DE","tax_id":"EORI DE000000000000000"},"number":null,"issue_date":"2026-10-09","due_date":"2026-11-08","lines":[{"description":"Glazed stoneware mugs, 350 ml, boxed in sets of 4. HS 6912.00. Origin: Vietnam","quantity":"240","unit_code":"unit","unit_price_minor":1450,"tax_rate_bp":0},{"description":"Bamboo serving boards, 40 x 25 cm. HS 4419.11. Origin: Vietnam","quantity":"180","unit_code":"unit","unit_price_minor":975,"tax_rate_bp":0},{"description":"Cotton kitchen towels, pack of 3. HS 6302.91. Origin: India","quantity":"300","unit_code":"unit","unit_price_minor":420,"tax_rate_bp":0}],"notes":"Incoterms 2020: FCA Oakland. 18 cartons, gross weight 412 kg, net weight 380 kg. Marks: KESTREL HAMBURG 1-18. Reason for export: sale. I declare that the information on this invoice is true and correct.","terms":"Payment by wire transfer within 30 days of the bill of lading date."}}' -o commercial-invoice-template.pdf
```

### 3. MCP server (no auth)

Streamable HTTP at `https://luckpanda.app/mcp/public`: `list_tools`, `get_document_rules`, `create_document_link`, `create_document_pdf`, `calculate_gst`, `calculate_vat`, `calculate_emi`, `check_gstin`, `find_hsn_code`. Install: https://luckpanda.app/agents.

### What needs a LuckPanda account

Agents propose; people decide. Nothing made here is issued, sent or paid by an agent. The person signs in free to keep going:

- **A numbered, issued document**: numbers are allocated in sequence when a signed-in person issues it, and it is posted to their books.
- **Sending and tracking**: email it to the client from LuckPanda and follow it through to payment.
- **Payment links** and automatic reminders.
- **Verifications** (GSTIN and other registry checks) and e-invoicing.
- **The clean PDF** without LuckPanda branding (the Sales module).
- **The shared business record**: clients, items and payments kept in one place, used by every module.

Sign in: https://luckpanda.app/signin. Pricing: https://luckpanda.app/pricing.md. All agent options: https://luckpanda.app/agents.md.