Document background
The International Commercial Invoice is a fundamental document in international trade transactions under Swiss jurisdiction. It serves multiple purposes: as a demand for payment, a customs declaration, and proof of sale. This document is required whenever goods are exported from or imported into Switzerland, combining the requirements of Swiss commercial law, international trade regulations, and VAT legislation. The invoice must include specific information mandated by Swiss authorities, such as the seller's and buyer's details, precise description of goods, pricing, delivery terms, and payment conditions. It plays a crucial role in customs clearance, tax reporting, and creating a clear record of international commercial transactions. The document must comply with both Swiss Code of Obligations (CO) requirements and international trade conventions that Switzerland has ratified.
