When do I need to use a pro forma or commercial invoice ?
Whether you're sending goods for commercial purposes or not, you must attach customs documents (invoices in triplicate), which must contain precise information on the nature, origin and value of the goods.
For your trade exchanges (goods intended for sale):
You must attach commercial invoices.
These must specify the Incoterms. Depending on the destination and the value of your shipment, it is recommended to declare the origin of the goods on the commercial invoice or to attach an EUR 1 or ATR 1 document.
For your non-commercial exchanges (goods not intended for sale):
You must attach pro forma invoices.
They must contain the words "sans valeur commerciale - no commercial value" and "valeur pour la douane - value for customs purposes only."