Document background
A Bill of Lading Invoice is a crucial document in international trade and shipping operations under German jurisdiction. It combines the traditional functions of a bill of lading (serving as a receipt for goods, evidence of the contract of carriage, and document of title) with commercial invoice elements required by German tax and trade laws. This document is typically used when streamlining documentation is desired, particularly in regular trade routes or established business relationships. It must comply with both the German Commercial Code (HGB) for shipping documentation requirements and the German Value Added Tax Act (UStG) for invoicing requirements. The document includes detailed information about the parties involved, goods shipped, financial terms, and carrier's terms of carriage, while meeting all legal requirements for both shipping and commercial documentation under German law.
