How to Make an International Invoice: Requirements for Goods and Services

Invoicing a client abroad for services

A services invoice to a foreign client carries no customs data: no HS code, no origin, no Incoterms. The questions are which currency, whose VAT or GST rules apply, and how the money reaches you.

• Currency. Agree it with the client and write it as a three-letter ISO 4217 code. Where the sale is subject to VAT, the EU VAT Directive allows invoice amounts "in any currency, provided that the amount of VAT payable or to be adjusted is expressed in the national currency of the Member State" (Art. 230); HMRC says only the total VAT on a UK VAT invoice must be in sterling. More in our invoice currency guide.
• Reverse charge. Business-to-business services are generally taxed where the customer is established, and the customer often accounts for the VAT. How to word it on the invoice: reverse charge section of our VAT & GST guide.
• Payment details. IBAN or account number, SWIFT/BIC, the account holder's name, and your payment terms.

Customers in third countries (outside the EU)

If you are an EU business invoicing a customer outside the EU, Directive 2006/112/EC sets these rules (consolidated text of 14 April 2025):

• Exported goods are exempt. Member States exempt "the supply of goods dispatched or transported to a destination outside the Community by or on behalf of the vendor" (Art. 146(1)(a)).
• Say why no VAT is charged. In the case of an exemption, the invoice must give "reference to the applicable provision of this Directive, or to the corresponding national provision, or any other reference indicating that the supply of goods or services is exempt" (Art. 226(11)).
• B2B services follow the customer. "The place of supply of services to a taxable person acting as such shall be the place where that person has established his business" (Art. 44, first sentence), which for a customer outside the EU is outside the EU.
• Whose invoicing rules. Where the supply is deemed not to be made within the Community, invoicing follows the rules of the Member State where the supplier is established (Art. 219a(2)(a)(ii)).

UK equivalents (HMRC): exported goods are zero-rated, "provided the conditions in this notice are met" (VAT Notice 703, para 2.1); "The B2B general rule for supplies of services is that the supply is made where the customer belongs" (VAT Notice 741A, para 6.3); and zero-rated or exempt items on a VAT invoice must "show clearly that there's no VAT payable and you must show a separate total for their values" (VAT Notice 700, para 16.5).

Country of origin on an invoice

The country of origin is where the goods were made, not where they were shipped from. US customs rules define it as "the country of manufacture, production, or growth of any article of foreign origin entering the United States", and further work in another country changes the origin only if it is a substantial transformation (19 CFR 134.1(b)). Give it for each line when the items in one shipment come from different countries. The US list asks for it in 19 CFR 141.86(a)(10); see our US commercial invoice requirements. The Commercial Invoice Generator has an Origin and an HS Code column on every line.

International invoice example (with Incoterms)

A goods invoice from a seller in Portugal to a buyer in the United States. Parties and prices are fictional; the HS code was checked in the US tariff (USITC HTS) on 25 September 2026.

The same layout, filled in by our generator, is on the sample commercial invoice.

How to write the Incoterms® rule on the invoice

ICC asks users to reference the rules in contracts as "[the chosen Incoterms Rule followed by the named place] Incoterms® 2020", for example "FCA 33 avenue Président Wilson, Paris, France, Incoterms® 2020". Use the same wording on the invoice and write all three parts: the three-letter rule, a named place precise enough to locate, and the edition.

Rule names and transport groups: ICC, "Incoterms® 2020 practical free wallchart". Place to name: U.S. International Trade Administration, "Know Your Incoterms". ICC notes that the only difference between DAP and DPU is unloading: "under DAP the seller does not unload the goods, under DPU, the seller does unload the goods." Incoterms® is a trademark of the International Chamber of Commerce; the full rules are in ICC's publication.

Invoicing customers in Latin America as a foreign company

Each of the six countries below has an electronic-invoicing system for its own taxpayers. How far that reaches a company with no local establishment differs by country, and for three of the six below we found no official statement at all, so none is given. Quotes are from the tax law or the authority's own page, read in September 2026.

For the status of e-invoicing mandates elsewhere, see our e-invoicing mandates tracker.

HS codes on international invoices

For goods entering the United States the HS-based HTSUS subheading is required on the invoice or the entry documents, and the importer or customs broker adds it (19 CFR 142.6(a)(4), 141.90(b)). Elsewhere it depends on the destination and on your carrier. National tariffs build on the 6-digit HS code: the US uses 8-digit rate lines and 10-digit statistical numbers, the EU 8-digit CN codes and 10-digit TARIC codes. Where the code goes and how many digits to use: HS code on a commercial invoice.

Samples, gifts and free goods

Goods sent without a sale still need a value on the invoice. For US entries, 19 CFR 141.86(a)(6) asks for the value of each item in the currency usually used or, failing that, the price the seller or owner would have received in the ordinary course of trade, so write the item's real value rather than a token figure. How to mark and value these shipments: no-commercial-value invoices.

Country notes for goods

Only lines we could check in official sources are listed. Always confirm the rules for your destination with its customs authority or your broker.

What errors can cost

In the United States, 19 U.S.C. 1592 sets the maximum civil penalties for entering goods on the strength of a material false statement or omission. Clerical errors and mistakes of fact are not violations unless they form a pattern of negligent conduct.

A prior disclosure before a formal investigation lowers these limits. How to correct an invoice or entry: revising a commercial invoice.

Keep the documents consistent

For goods, the same figures appear on several documents. Keep them identical, because customs and carriers compare them.

How to make an international invoice: step by step

1. Identify the parties: Give the seller's and buyer's full names and addresses, and a tax or EORI number where the destination or your broker asks for one.
2. Describe the goods or services: Replace generic terms with specific descriptions, for example Men's T-shirts, knitted, 100% cotton instead of Clothes.
3. Classify goods and state their origin: Add the HS code at the level the destination expects and the country where each item was made.
4. State price, currency and delivery term: Show each price in the currency of the sale as an ISO 4217 code, add freight and insurance as separate charges, and write the Incoterms rule with its named place and edition.
5. Add the VAT treatment and payment details: Note the exemption or reverse-charge reference where one applies, and give bank details such as IBAN and SWIFT/BIC.

International Invoice vs Commercial Invoice vs Proforma

"International invoice" is a general term for an invoice to a foreign buyer. For goods it is normally the commercial invoice; for services it is an ordinary invoice with the cross-border details above.

For a detailed comparison, see our Proforma Invoice Guide and proforma invoice vs invoice (which also covers quotes and estimates).

E-invoicing and ViDA

• ViDA (VAT in the Digital Age): Council Directive (EU) 2025/516 was adopted on 11 March 2025 and entered into force on 14 April 2025. From 1 July 2030, structured electronic invoices become the default under the VAT Directive and digital reporting applies to cross-border B2B supplies within the EU. Member States that already had a domestic real-time reporting system in place on 1 January 2024 have until 1 January 2035 to align it.
• National mandates: several EU countries already require or are phasing in domestic e-invoicing; our e-invoicing mandates tracker lists each with its source.
• US customs: entry summaries are filed with CBP electronically through the Automated Commercial Environment (ACE). On computer-generated commercial invoices, see CBP ruling H328583 in the FAQ below.

CBAM and carbon reporting

The European Commission says "CBAM applies to imports of selected goods in the following carbon-intensive sectors: cement, iron and steel, aluminium, fertilisers, electricity and hydrogen", and that "As of 1 January 2026, CBAM is applicable under its definitive regime." If you sell these goods to an EU importer, expect to be asked for data on the emissions embedded in them. What applies, and to whom, is on the Commission's CBAM page.

Sanctions Screening & Banking Details

Denied Party Screening (Sanctions)

Before generating an invoice, you must ensure the "Sold To" and "Ship To" parties are not on any International Sanctions Lists (e.g., OFAC, UN, EU Consolidated List).

Banking Details & Payment Terms

To ensure payment, include full banking coordinates. Define clear payment terms (e.g., Net 30, T/T in advance) so both parties understand the expected settlement timeline.

• IBAN: International Bank Account Number.
• SWIFT/BIC: Bank Identifier Code.
• Currency: Explicitly state the currency code (USD, EUR, GBP) to avoid exchange rate disputes.

Free International Invoice Template & Generator

For goods, the Commercial Invoice Generator has the customs fields ready:

Prefer a blank form? Download the commercial invoice template (PDF or Word). For services billed abroad, use the multi-currency invoice generator.

Related Invoice Tools:

Sources

Read on 25 September 2026 unless stated otherwise:

International Invoicing FAQ