When used in foreign trade, a commercial invoice is a customs document.
It is used as a customs declaration provided by the person or corporation that is exporting an item across international borders.
[1] Although there is no standard format, the document must include a few specific pieces of information such as the parties involved in the shipping transaction, the goods being transported, the country of manufacture, and the Harmonized System codes for those goods.
[3] Commercial invoices in European countries are not normally for payment.
Beginning in 2018, European Invoices must be electronic for use in public procurement as laid out in Directive 2014/55/EU.