Kauppalasku

Kauppalasku, or commercial invoice, is a document issued by the seller in an international sale that details the goods, their value, and the terms of sale. It serves as the primary document for customs valuation and duties and as a request for payment under the sales contract. A kauppalasku accompanies the shipment or is transmitted electronically alongside the transport documents.

Contents typically included are: the names and addresses of the seller and the buyer; an invoice number and date; a purchase order reference; a description of the goods; quantity and unit of measure; unit price and total value; currency; terms of sale (Incoterms) and delivery terms; shipping method; country of origin; harmonized system (HS) codes; weights and dimensions; packaging details (gross and net weight, number of packages); freight, insurance, and other charges; tax identifiers such as VAT numbers; and any required certificates of origin or declarations.

Purpose and usage: the kauppalasku provides the information needed by customs authorities to assess duties and taxes, verify the sale and ownership, and substantiate currency transfers and compliance checks. It also functions as a billing instrument for the buyer and a financial and accounting record for the seller.

Relation to other documents: it is distinct from a packing list, which describes packaging and contents in detail; from a pro forma invoice, which is an offer; and from a bill of lading, which is a transport document. Some transactions may require additional certificates of origin or import licenses.

Legal and practice notes: practices vary by country; some jurisdictions require specific data fields or digital formats. Adhering to international norms (accurate HS codes and truthful values) helps avoid delays.