商业发票与形式发票

商业发票与形式发票
商业发票（COMMERCIAL INVOICE）是出口方向进口方开列发货价目清单，是买卖双方记账的依据，也是进出口报关交税的总说明。

商业发票是一笔业务的全面反映，内容包括商品的名称、规格、价格、数量、金额、包装等，同时也是进口商办
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理进口报关不可缺少的文件，因此商业发票是全套出口单据的核心，在单据制作过程中，其余单据均需参照商业发票缮制。

As the basis for traders to keep accounts, and general specification for customs clearance and tax payment, Commercial
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Invoice, is a detailed list
of goods and prices provided by the exporter to the importer. Consisting of product name, specification, unit price, quantity, total amount, package, etc, Commercial Invoice can indicate one deal fully.
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Meanwhile, Commercial Invoice is the indispensable document for importer to carry out customs clearance.
Therefore, it is reasonable to say that Commercial Invoice is the center of the whole set of export documents.
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Other related documents should be made changed on the basis of
Commercial Invoice.
形式发票(Proforma Invoice)是一种非正式发票，是卖方对潜在的买方报价的一种形式。

买方常常需要形式发票，以作为申请进口和批准外汇之用。

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Proforma Invoice is a kind of informal invoice, one way to give potential buyer quotations. Usually, the buyer needs
Proforma Invoice to
apply for import and
foreign exchange.
形式发票是供外商确认货物
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明细，价格，运费等内容的单子，是正式的
P.O(purchasing oder)的前身。

而发票是成交后，用来报运和给外商出具的正式单
据。

简言之，形式发票（P.I)不是真正的发票，只是用来确认价格和货物明细的Proforma Invoice is a list
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for foreign buyer to confirm the details of goods, price, freight and
other items, it’s the predecessor of a formal purchasing order. While, Commercial Invoice is
the formal document issued by the seller to the foreign buyer after
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closing a deal.
In a word, Proforma
Invoice is not a real invoice, but confirmation of price and goods
details.
形式发票是给客户用的。

类似一个合同。

商业发票是给海关看的。

内容上基本上一
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直。

一般我都是直接把
formal invoice 改成commercial invoice,其他的原封不动就行了。

开立时间，肯定是形式发票在前。

因为商业发票是给海关看
的。

Proforma Invoice is for the client, functioning like a contract. While,
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Commercial Invoice is for customs office. The content of both of them is almost the same. Usually, you only need to change “Proforma” into “Commercial”. As for the issued date, of course Proforma Invoice is ahead of Commercial
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Invoice.
在业务中，你肯定是跟客户做好形式发票之后，才能确定这商业发票是由卖方开立的一种收发货物的凭证，也是一种价目清单，是国际贸易单据中的核心单据
In one business, only after you have issued Proforma Invoice to the
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client can you make sure that Commercial Invoice is a kind of voucher of sending and receiving
goods. Commercial Invoice also is a price list and core document in
international trade.
形式发票是在对外贸易中，
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出口商开给进口商的假定发票、发票上仍然有商品名称，品质规格，数量、单价，总价等，但它不能作正式发票使用，对进出口双方都无约束力，只作为进口商申请外汇进口许可证时使用。

Proforma Invoice is an assumed invoice issued by the exporter to the
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importer in foreign trade, including the name of
goods, quality specifications, quantity, unit price, total price and so on. But it can not be used as formal invoice, only for admission of
importing foreign currency, and it has no
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force of constraint.
形式发票是商业发票的一种，形式发票当然是正式的，好多客户凭形式发票就可以付款和开立信用证，大家不要小看形式发票了。

国际贸易中的商业发票是出口商签发给进口商的发货价目清单，商业发票由出口商正式签发后即有效，它是进出口
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双方办理结算、报关和交纳税款的依据。

看看下面的内容希望对形式发票有正确的
理解！
形式发票
（PROFORMA INVOICE），也称预开发票或估价发票，（P/I）。

在货物未成交前，在未成交之前，买方要求出口商卖方将拟出
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售成交的商品名称、单价、规格等条件开立的一份参考性发票。

卖方凭此预先让卖方知晓如果双方将来以某数量成交之后，卖方要开给买方的商业发票大致的形式及内容。

是一种试算性质的货
运清单。

Proforma Invoice is a
reference invoice
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required by the buyer before the conclusion of a deal, including items like name, unit price, and specification of the goods planned to sell and some other things. In this way, the seller can inform the buyer of the form and contents
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of the later commercial invoice after clinching a deal of certain amount of goods. It is a trial
shipment list.
形式发票(Proforma Invoice)在某些国家也可以供买方作为申请进口许可证或申请外汇额度的证件, 也作为买方向银行申请向卖
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方支付货款,开立信用证等
的依据。

In some countries, Proforma Invoice is
treated as the documental foundation for the buyer to apply for the certificate of import admission and foreign exchange quota,
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and to open the Letter of Credit to pay the seller for the goods. 形式发票的主要作用如下：1，作为数量化的报价。

2，作为销售确认。

3，让买方凭以申请：A，输入许可。

B，外汇许可。

C，开立信用证。

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Main functions of
Proforma Invoice:
1.Quantified quotation
2.Sales confirmation
3.Documental foundation for the seller to apply for:
A. Import admission
B. Foreign
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exchange admission C. Opening Letter of Credit 形式发票最主要的要列清楚以下几个要约：
1、货物品名
2、数量
3、成交价格方式，是FOB、CFR、还是CIF等，这一点很重要！关系到费用及风险
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分担的问题。

4、装运期
5、运输方式
6、付款方式
7、贵公司的详细的银行资
料
Proforma Invoice should list out all the items as below,
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of the goods
2.Quantity
3.Price terms like FOB, CFR, CIF etc.(This point is very essential, because it closely links to the share of cost and
risk)
4.Delivery date
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5.Shipping
6.Payment terms
7.Detailed bank
information of the
export company
以上所列的几点只是一些基本要约，一般小额贸易国外客户是很少签正式出口合同的，形式发票往往就起着约定合同基本内容以实现交
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易的作用，所以有必要的话要将可能产生分歧的条款一一详列清楚，要买方签回确认条款，以后真正执行合同时便可有所依据。

如果是形式发票被利用来做信用证，信用证上的条款便应与形式发票上的一致。

All the points listed above are only basic
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clauses. Normally,
foreign customers
rarely sign formal export contract with the exporter if the order is small, under this
circumstance, Proforma Invoice will play the role of
fundamental
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conventions to carry out the trade. Therefore, to make sure that there’d be documental clauses for reference in practical operation, it is necessary to list out all the terms that might cause divergence, and ask the buyer to confirm
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back and sign it. If the Proforma Invoice is used for opening Letter of Credit, its clauses should be the same as
those on Proforma
Invoice.
形式发票不是一种正式发票，不能用于托收和议付，它所列的单价等，也仅仅是
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进口商根据当时情况所作的估计，对双方都无最终的约束力，所以说形式发票只是一种估价单，正式成交发货后还要另外重新缮制商业发
票。

Proforma Invoice is not a formal invoice, and it cannot be adopted for
collection or
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negotiation. All the unit prices or some other terms in the PI are only estimations made by the exporter at that time, and they do not have the final force of constraint. So PI is just one type of bill of estimate. Commercial
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Invoice should be newly made and revised after
delivery.
商业发票之一：商业发票
的内容、作用及种类：Content, function and type of Commercial
Invoice
商业发票的内容一般包括：
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1、商业发票须载明“发票”（INVOICE）字样；
2、发票编号和签发日期（NUMBER AND DATE
OF ISSUE）；
3、合同或定单号码（CONTRACT NUMBER OR ORDER NUMBER）；
4、收货人名址（CONSIGNEE’S NAME
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AND ADDRESS）；
5、出口商名址（EXPORTER’S NAME AND ADDRESS）；
6、装运工具及起讫地点
（MEANS OF
TRANSPORT AND
ROUTE）；
7、商品名称、规格、数量、重量（毛重、净重）等
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（COMMODITY，SPECIFICATIONS，QUANTITY，GROSS WEIGHT，NET WEIGHT
ETC）。

8、包装及尺码（PACKING AND MEASUREMENT）；
9、唛头及件数（MARKS
AND NUMBERS）；
10、价格及价格条件
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（UNIT PRICE AND PRICE TERM）；11、总金额（TOTAL
AMOUNT）；
12、出票人签字（SIGNATURE OF
MAKER）等。

Normally, one Commercial Invoice
includes,
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1 Word of “INVOICE”
in the title
2 Invoice number and
date of issue
3 Contract number or purchase order number
4 Address and name of
consignee
5 Address and name of
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exporter
6 Means of transport
and route
7 Commodity name, specifications, quantity, weight(gross/wet) etc.
8 Packing and
measurement
9 Marks and numbers
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10 Unit price and price
term
11 Total amount
12 Signature of maker
etc
在信用证支付方式下，发票的内容要求应与信用证规定条款相符，还应列明信用证的开证行名称和信用证号码。

在有佣金折扣的交易中，
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还应在发票的总值中列明扣除佣金或折扣的若干百分比。

发票须有出口商正式签
字方为有效。

When adopting L/C as payment term, contents of the invoice should conform to the clauses in the L/C, name of the issuing bank and L/C
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number should be listed. If there are commission and discounts in the trade, their percentages should be listed in the total amount separately.
Only signed by the exporter can the invoice come into effect.
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