Open svanteschubert opened 8 months ago
The Pro forma invoice is defined as code 325 in the UN ECE list as something else:
325 Proforma invoice Document/message serving as a preliminary invoice, containing - on the whole - the same information as the final invoice, but not actually claiming payment.
Please use a different translation for this. It's a "self-trageted invoice" and that's something else (see article 220 of the VAT Directive)
Pro-forma invoice for intra-Community transfers
Issue
Article 220 para. 1 no. 3, 17 para. 1 CVSD (Common VAT System Directive) requires the issuance of a VAT invoice for intra-Community transfers of own goods. It is a pro-forma invoice, as invoice issuer and invoice receiver is the same person. However, upcoming Digital Reporting Requirements according to draft Articels 262 et. seq. Draft-CVSD require data for transactional reporting generated from such invoices.
The invoice issuer for such pro-forma invoice is exactly the same legal person as the invoice receiver, only the VAT-Identificationnumbers are different. Hence such invoices actually do not need to be transferred.
a proforma invoice can be selected using Invoice Type Code (BT-3). It simply states that it is not the original commercial invoice but simply used to notify other parties in a cross-border supply chain such as Freight Forwarder and Importer.