Invoice essentials
- Seller and their EORI number
- Buyer and their EORI number
- Detailed description of goods with HS codes
- Origin of the goods for each HS code
- Gross and net weight for each HS code
- number of packaging of goods
- Delivery term
- Value and currency
- If the goods have their origin in the EU or UK, a preference phrase is required in the invoice so that no customs duty is levied – the exact wording of the preference phrase (which must be adhered to) is: "The exporter of the products covered by this document (EORI / Exporter Reference No. – add sender's EROI or REX number ) declares that, except where otherwise clearly indicated, these products are of... (UK or EU, choose one of the options ) preferential origin."
Please note – for invoice values above EUR 6,000, the REX number is always required