commercial invoice - the usual kind of export invoice sent by the seller to the buyer, either direct or through a bank, recording a sale of goods; it also tells the buyer that the amount of the invoice has been debited in the buyer's account in the seller's ledger, commercial invoice - the statement of the itemized list of goods and prices, with the terms of sale, which the seller presents to the buyer, sales invoice - to the purchaser, this bill is a purchase invoice ... To the supplier who has issued this form, it is a sales invoice because it lists the items he has sold.