Commercial invoice (COMMERCIAL INVOICE) is simply referred to as the invoice (INVOICE), which is the list of prices that the seller opens to obtain the purchase price from the buyer and the general description of the entire transaction and the contents of the goods. It fully reflects the content of the contract, although not the document of title, but the center of the full set of documents.

The role of commercial invoices is as follows:

1. Check whether the seller’s performance is in compliance with the contract. An invoice is a comprehensive narrative of a transaction that shows the content of the price-centric contract. Check the contents of the invoice and the terms of the contract one by one to understand the seller's delivery.

2. The basis for billing and accounting between buyers and sellers. The invoice as the seller's sales of goods, the buyer's settlement of the voucher, is the seller's accounting for operating profit and loss, to grasp the economic benefits and the basic basis for the settlement of accounts between buyers and sellers.

3. The basis for the calculation of customs declaration and tax payment. The value stated in the invoice and the description of the relevant goods are the basis for the Customs to verify the tax, and it is also one of the certificates for the customs clearance of the exporting place and the prompt clearing of the goods at the place of import.

4. In a business that does not use bill of exchange settlement, the invoice replaces the bill of exchange as the basis for payment. In addition, the invoice can also be used as a proof of value for customs digital statistics and insurance claims, supplementing the main vouchers for determining transaction details.