- 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: agenziaentrate.gov.it
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.
