Every parcel which is shipped to a country outside of the EU must be accompanied by a commercial invoice or by a pro forma invoice. The commercial invoice is used in cases where the goods have a commercial value. A pro forma invoice is used in cases where the goods have no commercial value, e.g. shipments of gifts, samples and goods which are not destined for sale.

In both cases the document contains the relevant data about the consignor and the consignee, together with a complete description of the contents of the parcel and its value. The consignor signs the invoice and attaches it to the parcel together with five copies. With DPD the commercial invoice can be conveniently created online.