Invoice Submission & Invoicing Requirements for Foreign Suppliers

Overview

International trade often involves complex invoicing rules that differ from domestic practices. This page provides a concise guide for foreign suppliers on how to prepare and submit invoices that meet the payers compliance, tax, and customs requirements. Following these guidelines helps avoid payment delays, penalties, and additional customs holds.

Key Requirements

1. Mandatory Invoice Elements

• Suppliers legal name and full address (as registered in the country of origin).
• Buyers legal name, address, and tax identification number.
• Unique invoice number (sequential, nonrepeating).
• Date of issue and date of supply of goods/services.
• Clear description of each product or service, including HS codes for goods.
• Quantity, unit of measure, unit price, and total amount for each line item.
• Currency of transaction and exchange rate used (if invoiced in a currency other than the buyers reporting currency).
• Applicable tax rates (VAT, GST, sales tax) and tax amounts.
• Total amount payable, including any freight, insurance, or handling charges.
• Payment terms (e.g., Net30, 45 days) and accepted payment methods.

2. Legal and Tax Documentation

• Copy of the suppliers tax registration certificate.
• Proof of export compliance (e.g., export license, enduse certificate) when required.
• Certificate of origin if the buyer requires preferential tariff treatment.
• Signed declaration stating that the goods are not subject to sanctions or embargoes.

3. Language & Formatting

• Invoices must be presented in English or accompanied by an English translation.
• Use a legible font size (minimum 10pt) and standard A4 size (210mm297mm).
• Electronic invoices should be PDF/A1b compliant to guarantee longterm readability.

4. Electronic Submission Standards

• File format: PDF (preferred) or XML (EDIcompatible formats such as UBL, PEPPOL).
• Maximum file size: 5MB per invoice.
• Name convention: INV_<BuyerCode>_<SupplierCode>_<InvoiceNumber>.pdf.
• All supporting documents (e.g., packing list, certificate of origin) must be attached in the same submission package.

Submission Process

Step 1 Register on the Buyers Supplier Portal

1. Create a user account using the official supplier registration link.
2. Upload company registration documents and tax certificates for verification.
3. Obtain a unique supplier ID this ID must appear on every invoice.

Step 2 Prepare the Invoice

1. Use the approved invoice template supplied by the buyer (downloadable from the portal).
2. Enter all mandatory fields exactly as described in the Key Requirements section.
3. Attach supporting documents (e.g., export licenses) as separate PDFs.

Step 3 Upload the Invoice

1. Log in to the supplier portal and navigate to Invoice Submission.
2. Select New Invoice, upload the PDF, and confirm that the total matches the purchase order.
3. Click Submit. The system will automatically run a validation check.

Step 4 Validation & Acknowledgement

If the invoice passes validation, the buyers finance team will acknowledge receipt within 24hours and assign a processing reference number. If errors are detected, an automated rejection notice will list the missing or incorrect items for correction.

Step 5 Payment

Upon successful verification, the invoice moves to the payment queue. Standard payment terms apply unless otherwise negotiated. Suppliers can track payment status through the portals Payment Tracker dashboard.

Common Issues & Solutions

Frequently Asked Questions

Q1: Can I submit invoices via email instead of the portal?

Only in exceptional cases approved by the buyers procurement team. The standard process requires portal submission for audit trail and compliance.

Q2: Do I need to include my local VAT number if the buyer is outside my country?

Yes. Include both your local VAT number and, if applicable, the buyers VAT number for intraEU transactions (reverse charge mechanism).

Q3: How are taxes handled for services rendered across borders?

Generally, services are taxed based on the place of consumption. For most B2B services, the reverse charge applies, and the buyer accounts for the tax. Ensure the invoice clearly states Tax reverse charge ArticleXX of the VAT Directive.

Q4: What if my bank details change after I have been approved?

Update your bank information in the supplier portals Bank Details section and attach a signed bank confirmation letter. The buyer will verify before the next payment cycle.

Q5: Are electronic signatures accepted?

Yes, as long as the signature complies with eIDAS (EU) or local electronic signature regulations and the PDF is signed with a trusted certificate.