- ALFA Società Agricola a r.l. exports wine to the United States.
- ALFA wants to use a pro forma invoice in foreign currency for faster and cheaper exports.
- The pro forma invoice is issued to the importer and the goods are cleared with a collective customs declaration.
- Individual invoices are issued to customers after the goods are cleared.
- The goods are stored in a warehouse in the US owned by a US company controlled by the logistics company.
- The goods are shipped with a pro forma invoice in foreign currency.
- The importer clears the goods and provides a collective customs declaration.
- The goods are transferred to the buyer after ALFA sells the wine to the individual US customer.
- The sale is documented with a non-taxable invoice.
- The invoices are sent to the US customers by the importer.
- Each customs declaration is attached to the corresponding sales invoices.
Source: commercialistatelematico.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
