Invoice and billing document template
Commercial invoice template
A commercial invoice with the customs declaration fields a shipment needs, HS code, incoterms, country of origin, and both gross and net weight, alongside a declared value calculated automatically. Copy the field reference, download the Excel workbook, or send a personalized commercial invoice for every export shipment at once.
Country requirements are in the table below.
E-invoicing notice
A spreadsheet or PDF invoice generated here is not a structured e-invoice. Germany, Italy, Poland, France, and Spain each require, or are actively phasing in, a specific electronic format (like XRechnung, FatturaPA, KSeF, Factur-X, or Verifactu) delivered through a government platform or accredited network, not an emailed spreadsheet or PDF. Check whether your country's mandate already applies to your business before relying on this template for a sale that has to be reported that way.
A commercial invoice is the customs document that travels with an export shipment: what is being shipped, its declared value, and the customs details (HS code, country of origin, incoterms, and weight) that a border authority needs to clear it. It replaces a standard VAT invoice for cross-border shipments in most customs procedures.
A business shipping regularly to the same or different countries ends up filling in near-identical customs paperwork for every shipment. Upload this workbook as an Excel template to MailMergic, upload a spreadsheet with one row per shipment, and generate one personalized commercial invoice per row, customs fields included.
What is inside the Excel download
More than a plain spreadsheet an AI chat can improvise: a complete, formula-driven workbook built for billing and shipping teams who use it for real.
- A Customs Declaration block with incoterms, country of origin, HS code, reason for export, and both gross and net weight, the fields a customs broker looks for first.
- A five-line item table that calculates each line's net value automatically as you enter quantity and unit price.
- A Total Declared Value that sums the five line items for you, the figure customs uses to assess duty.
- A signed declaration line confirming the information is true and correct, already built in, since most customs authorities require one.
- Native @token merge fields already wired for generating customs paperwork across a whole batch of shipments.
Field reference
Copy the plain field list below, or download the formatted Excel workbook with the formulas and layout built in.
COMMERCIAL INVOICE - FIELD REFERENCE Spreadsheet columns, not letter prose: every @token below is bound to a cell in the workbook, listed in the order it reads down the page. Your own business details (name, address, VAT ID, bank details) are typed directly into the template and are not @tokens, so they are not listed here. DOCUMENT DETAILS @invoice_number CI-2026-0075 @document_date August 12, 2026 @currency EUR CONSIGNEE @buyer_name Norwood Design Studio @buyer_address 14 Ashfield Lane, Bristol BS1 4TR, United Kingdom @buyer_vat_id GB741852963 CUSTOMS DECLARATION @incoterms DAP Bristol @country_of_origin United Kingdom @hs_code 6911.10 @reason_for_export Sale of goods @gross_weight 38.5 kg @net_weight 34.0 kg LINE ITEMS (Description / Qty / Unit price; Net calculates automatically) @item1_desc Ceramic mugs (350ml) @item1_qty 4 @item1_price 96.00 @item2_desc Printed tote bags @item2_qty 2 @item2_price 210.00 @item3_desc Gift box packaging @item3_qty 6 @item3_price 14.00 @item4_desc Custom sleeve printing @item4_qty 6 @item4_price 9.50 @item5_desc Air freight surcharge @item5_qty 1 @item5_price 65.00
Merge fields: one spreadsheet column each
Filled per document row in a bulk run, straight from your billing spreadsheet.
@invoice_numberCI-2026-0075@document_dateAugust 12, 2026@currencyEUR@buyer_nameNorwood Design Studio@buyer_address14 Ashfield Lane, Bristol BS1 4TR, United Kingdom@buyer_vat_idGB741852963@incotermsDAP Bristol@country_of_originUnited Kingdom@hs_code6911.10@reason_for_exportSale of goods@gross_weight38.5 kg@net_weight34.0 kg@item1_descCeramic mugs (350ml)@item1_qty4@item1_price96.00@item2_descPrinted tote bags@item2_qty2@item2_price210.00@item3_descGift box packaging@item3_qty6@item3_price14.00@item4_descCustom sleeve printing@item4_qty6@item4_price9.50@item5_descAir freight surcharge@item5_qty1@item5_price65.00Invoice content requirements by country
A commercial invoice is built for customs, but the destination country's own VAT invoice content rules can still apply on top of it. What a valid invoice must show, country by country. Coverage spans the EU's major economies plus the UK, Switzerland, and the US.
| Country | What the invoice must show |
|---|---|
| Germany (DE) | Supplier and recipient full name and address; supplier tax number or VAT ID; issue date; a unique sequential invoice number; quantity and type of goods or scope of the service; date of supply (or of advance payment); net amount broken down by tax rate plus any agreed discount; the applicable VAT rate and tax amount, or the exemption relied on |
| Austria (AT) | Supplier and recipient name and address; quantity and description of goods or type and scope of the service; date of delivery or the period covered; net remuneration and applicable tax rate, or the exemption relied on; tax amount; issue date; sequential invoice number; supplier VAT ID; recipient VAT ID too once the invoice exceeds EUR 10,000 |
| Switzerland (CH) | Only required on request. Must identify supplier, recipient and service type, and as a rule show: supplier name and place plus a note that it is VAT registered with its registration number; recipient name and place; date or period of supply if different from the invoice date; nature and scope of the service; the consideration; and the applicable tax rate and tax amount. No sequential numbering requirement |
| United Kingdom (UK) | A unique sequential number; the tax point (time of supply); date of issue; supplier name, address and VAT registration number; customer name and address; a description of the goods or services with, per line, the quantity, VAT rate and amount payable excluding VAT; unit price; any cash discount rate; total payable excluding VAT; and total VAT chargeable in sterling |
| Ireland (IE) | Date of issue; a unique sequential invoice number; supplier full name, address and VAT number; customer full name and address, plus VAT number for reverse charge or intra-Community supplies; quantity and nature of goods or extent of services; date of supply; VAT-exclusive unit price; discounts; taxable amount broken down by VAT rate; the rate or rates applied; total VAT payable |
| France (FR) | Full name, address and SIREN of both parties; seller VAT number, and buyer VAT number for reverse charge or intra-EU supplies; invoice date; a unique sequential number; delivery address if different; per line the quantity, description, unit price and VAT rate; date of supply if different from the invoice date; discounts; total VAT broken down by rate; exemption references; self-billing and special-regime notations |
| Italy (IT) | Issue date; a sequential number; supplier name, address and VAT number; buyer name, address and tax ID; nature, quality and quantity of the goods or services; date of delivery or performance if different from the invoice date; the consideration and taxable base; VAT rate, amount and taxable base; vehicle data for intra-EU new means of transport; a self-billing notation where the customer issues the invoice |
| Spain (ES) | Sequential number and series; issue date; full name and NIF of both issuer and recipient; complete addresses; description of the goods or services; unit price and discounts; applicable VAT rate or rates; VAT amount stated separately; date of the operation if different from the issue date; exemption reference; special-regime notations |
| Netherlands (NL) | Issuance date; a sequential invoice number; VAT ID of the supplier and, where relevant, the customer; full name and address of both parties; quantity and description of the goods or services; date of supply if different from the invoice date; taxable amount per VAT rate; the applicable VAT rate or rates; VAT amount payable; notations for reverse charge, exemptions and margin schemes |
| Belgium (BE) | Date and sequential number; supplier and customer name, address and VAT number; date of the chargeable event or of payment; description and quantity of the goods or services; taxable amount and unit price excluding VAT; applicable VAT rate or rates and total VAT amount; either an exemption reference or a reverse-charge or self-billing notation; special-regime notations |
| Poland (PL) | Issue date; sequential number; supplier and buyer names and addresses; supplier and buyer NIP; date of supply if different from the issue date; description and quantity; net unit price; discounts; net value per rate; applicable VAT rate; VAT amount; gross total |
| Sweden (SE) | Issue date; sequential invoice number; seller VAT number, and buyer VAT number for reverse charge; full seller and buyer name and address; quantity and description of the goods or services; delivery date; taxable amount per rate with unit price and discounts; applicable VAT rate; VAT amount payable; conditional notations for self-billing, reverse charge, margin schemes and new means of transport |
| Denmark (DK) | Issue date; sequential number; seller CVR or SE number; seller and buyer name and address; quantity and type of goods or scope of the service; delivery date if different from the invoice date; taxable amount; unit price excluding VAT; discounts; applicable VAT rate; VAT amount stated separately |
| United States (US) | No VAT and no federal statute governs invoice content. Federal recordkeeping rules (26 U.S.C. 6001) require retaining adequate records to substantiate income and deductions but say nothing about invoice format. What a valid invoice must show is instead set by each state sales tax regime where one exists, plus ordinary commercial practice |
Last reviewed August 2026. Spotted a change for one of these countries? Tell us at support@mailmergic.com.
These templates and country tables are general information, not legal advice, and not tax advice. VAT and invoicing rules vary by country and change often, and several of the countries in the table are actively phasing in new e-invoicing mandates. Confirm the current requirements for your jurisdiction, or consult a tax advisor or accountant, before relying on them for a real invoice.
Before you send this commercial invoice
- 1.Confirm the HS code matches the actual goods; an incorrect code can delay clearance or trigger the wrong duty rate.
- 2.Check the incoterms reflect what was actually agreed with the buyer, since they determine who is responsible for shipping and duty costs.
- 3.Verify gross and net weight against the actual shipment, not an estimate, especially for a fixed-rate freight quote.
- 4.Confirm the declared value matches your invoice value; understating it to reduce duty is customs fraud in most jurisdictions.
- 5.Check the country requirements table below for the destination country's own VAT invoice content rules, since a commercial invoice sometimes has to double as the VAT invoice too.
When to use this template
Regular exporters
Generate correctly formatted customs paperwork for every shipment without re-entering HS codes and incoterms by hand.
Freight forwarders and customs brokers
Prepare commercial invoices for a whole batch of client shipments from one spreadsheet.
Multi-destination shipping
Keep one commercial invoice format while the country of origin, HS code, and weight fields carry across every destination.
Generate it for your whole list at once
One document, one spreadsheet, one personalized, correctly totaled copy per row. That is what MailMergic is for.
Upload the workbook template
Use the Excel download as-is, or edit it first. The @token merge fields and formulas are already in place.
Upload your billing spreadsheet
One row per document: buyer, line items, dates, whatever it needs. Excel, CSV, and Google Sheets all work.
Generate and deliver
One personalized, correctly totaled document per row. Download them all as PDFs, or email each customer with delivery and open tracking.
Commercial invoice FAQ
What is the difference between a commercial invoice and a regular invoice?
What is an HS code?
Does a commercial invoice replace a VAT invoice?
Can I generate commercial invoices for a batch of shipments at once?
Other invoice and billing templates
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Proforma invoice
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Statement of account
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Packing list
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Delivery note
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These templates and country tables are general information, not legal advice, and not tax advice. VAT and invoicing rules vary by country and change often, and several of the countries in the table are actively phasing in new e-invoicing mandates. Confirm the current requirements for your jurisdiction, or consult a tax advisor or accountant, before relying on them for a real invoice.