Document background
The Export Commercial Invoice is a fundamental document in international trade transactions, required for all exports from Denmark to countries outside the EU. It serves multiple purposes: as a customs declaration, proof of sale, and document for tax purposes. The document must comply with Danish law, EU regulations, and international trade requirements. It includes comprehensive information about the seller, buyer, goods being exported, pricing, delivery terms, and payment conditions. The Export Commercial Invoice is particularly crucial for customs clearance, enabling authorities to determine the value of goods for duty assessment, and providing a basis for statistical reporting. It also serves as evidence for VAT zero-rating on exports and supports the exporter's bookkeeping requirements under Danish law.
