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A Shipping Proforma Invoice is a crucial preliminary document you need when conducting international trade from the Netherlands. Unlike a final commercial invoice, this document serves as a detailed quotation and shipping proposal that helps facilitate customs procedures, banking transactions, and import permits before your goods are actually shipped. Under Dutch law, this document must comply with the Dutch Civil Code Book 8, EU Regulation 952/2013, and various customs requirements.

When do you need this document?

You'll need a Shipping Proforma Invoice when your international buyer requires advance documentation for import permits, customs pre-clearance, or letter of credit arrangements. Banks often demand this document before issuing letters of credit, as it provides detailed transaction information including product specifications, pricing, and shipping terms. Customs authorities in destination countries frequently require proforma invoices to assess duties and taxes before goods arrive. If you're dealing with controlled or restricted goods, customs brokers and port authorities will need this documentation for proper clearance procedures. The document is also essential when your buyer's government requires advance trade documentation or when dealing with countries that have strict import licensing requirements.

Key legal considerations

Your Shipping Proforma Invoice must include complete seller information as registered with the Dutch Trade Register, including your legal company name, address, VAT number, and Chamber of Commerce registration number. Under the Dutch VAT Act, you must clearly indicate VAT treatment for export transactions, typically showing zero-rating for qualifying exports to non-EU countries. The document should specify Incoterms clearly to define delivery obligations and risk transfer points under international commercial law. Payment terms must be precisely stated to avoid disputes, and you should include all relevant shipping details such as port of loading, estimated departure dates, and carrier information. Be aware that any information you provide becomes legally binding once the buyer accepts your proforma invoice, so accuracy is crucial.

Legal requirements in Netherlands

Under Dutch customs law and the General Customs Act, your proforma invoice must contain specific information required by Dutch customs authorities for export declarations. You must include detailed product descriptions with HS commodity codes where applicable, and ensure all pricing reflects actual transaction values for customs valuation purposes. The document must comply with EU Regulation 952/2013 regarding customs documentation standards for EU exports. If you're shipping goods subject to export licenses or restrictions, your proforma invoice must reference appropriate permit numbers and compliance statements. For maritime shipments, ensure compliance with Hague-Visby Rules regarding transport documentation. Keep detailed records of all proforma invoices as Dutch tax authorities may require them for VAT compliance audits, and customs authorities can request them for up to three years after the transaction.