> ## Documentation Index
> Fetch the complete documentation index at: https://docs.bumara.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Mining and export invoices

> Commercial, provisional and final invoices for mineral exporters, plus reverse VAT and import declarations.

ZRA requires exporters of minerals — and the incidental services around them, such as transport and
insurance — to follow a specific invoicing chain. It is separate from ordinary sales invoicing
because it carries far more information, and it is deliberately kept apart so those extra fields do
not clutter your everyday invoicing.

<Note>
  This surface applies only to mining-sector exporters. If you do not export minerals, you will not
  see it and can ignore this page entirely.
</Note>

## The export chain

Four documents, in order:

<Steps>
  <Step title="Commercial invoice">
    Issued **before** any export leaves. It acts as your customs declaration and tells ZRA what is
    going out.
  </Step>

  <Step title="Customs declaration">
    Handled through customs on the strength of the commercial invoice.
  </Step>

  <Step title="Provisional invoice">
    Issued when the goods have gone but the final price is not yet settled — normal in mineral
    sales, where price depends on assay results and market movement.
  </Step>

  <Step title="Final invoice">
    Closes the provisional once the real figure is known. Issued as a tax invoice, a credit note,
    or both, depending on which way the price moved.
  </Step>
</Steps>

## Commercial invoices

A commercial invoice is your pre-export declaration. It carries considerably more than an ordinary
invoice:

| Group                   | Covers                                      |
| ----------------------- | ------------------------------------------- |
| **Identity and dates**  | Reference numbers, issue and shipment dates |
| **Shipment**            | What is being shipped, and how              |
| **Currency**            | The currency of sale, and rates             |
| **Export details**      | Destination, export codes                   |
| **Incoterms**           | The agreed delivery terms                   |
| **Sender and receiver** | Full details of both parties                |
| **Delivery**            | Where the goods are going                   |
| **Transporter**         | Who is carrying them                        |
| **Bank**                | Where payment is to be received             |
| **Totals**              | Values and tax breakdown                    |

<Warning>
  Commercial invoices do **not** move stock. They are a declaration, not a sale. Your inventory
  balances are unaffected until the corresponding sale is invoiced.
</Warning>

### Lifecycle

| Status        | Means                                                                          |
| ------------- | ------------------------------------------------------------------------------ |
| **Draft**     | Being prepared. Nothing declared                                               |
| **Issued**    | Transmitted to ZRA. The export can proceed                                     |
| **Acquitted** | A provisional or final invoice has been raised against it. The chain is closed |
| **Reversed**  | Corrected after issue                                                          |
| **Cancelled** | Withdrawn before use                                                           |

### Acquittal

A commercial invoice is **acquitted** when a provisional or final invoice is successfully
transmitted against it. This happens automatically — you do not acquit it by hand.

Acquittal is what closes the loop for ZRA: it shows the export you declared was actually invoiced.

<Warning>
  An issued commercial invoice that is never acquitted is a declared export with no matching sale.
  Review your unacquitted commercial invoices monthly — this is exactly the sort of gap ZRA
  questions.
</Warning>

### Correcting an issued commercial invoice

You cannot edit one after issue. You reverse it.

<Steps>
  <Step title="Open the commercial invoice">
    It must be in **Issued** status.
  </Step>

  <Step title="Choose Reverse">
    Select a reversal reason from ZRA's list. You cannot write your own.
  </Step>

  <Step title="The reversal is transmitted">
    ZRA is told the original is reversed, referencing the original receipt.
  </Step>

  <Step title="Issue a corrected invoice">
    A new commercial invoice with the right details.
  </Step>
</Steps>

An already-reversed invoice cannot be reversed again.

## Provisional invoices

Issued when the goods have gone but the final price is not yet known.

<Steps>
  <Step title="Create the provisional invoice">
    It carries the same full detail as an ordinary sales invoice — tax breakdown, line items with
    their VAT categories, payment details.
  </Step>

  <Step title="Link the commercial invoices it covers">
    One provisional invoice can cover several commercial invoices. Select all that apply.
  </Step>

  <Step title="Transmit to ZRA">
    The linked commercial invoices are sent with it.
  </Step>

  <Step title="The commercial invoices are acquitted">
    Automatically, on successful transmission.
  </Step>
</Steps>

<Note>
  You can only link commercial invoices belonging to your own organisation, and acquittal cannot be
  undone. Check the links before transmitting.
</Note>

## Final invoices

A final invoice closes a provisional once the real figure is known.

Which form it takes depends on how the price moved:

| If the final price is            | Issue                                  |
| -------------------------------- | -------------------------------------- |
| **Higher** than the provisional  | A final tax invoice for the difference |
| **Lower** than the provisional   | A final credit note for the difference |
| **Both**, across different lines | A combined document                    |

<Steps>
  <Step title="Open the provisional invoice">
    From your provisional list.
  </Step>

  <Step title="Create the final invoice">
    Choose the form — tax invoice, credit note, or combined.
  </Step>

  <Step title="Enter the settled figures">
    The actual price now known.
  </Step>

  <Step title="Transmit">
    The provisional is recorded as closed by this final invoice, and the link is kept both ways.
  </Step>
</Steps>

## Reverse VAT invoices

Where reverse VAT applies, the invoice is raised against a registered principal rather than
carrying VAT in the normal way. The principal must be recorded before you can raise the invoice
against them.

Reverse VAT invoices are a variant of the ordinary sales invoice — they behave the same way, but
are flagged so ZRA treats them correctly.

## Sale types

Every sales invoice carries a sale type, which is what distinguishes these documents:

| Type            | Means                                             |
| --------------- | ------------------------------------------------- |
| **Normal**      | An ordinary sales invoice. The default            |
| **Reverse VAT** | Raised against a registered principal             |
| **Provisional** | References one or more issued commercial invoices |
| **Final**       | Closes a provisional                              |

## Import declarations

Where you import as well as export, import declarations are recorded against your account and
reconciled with your ZRA position.

## A working routine

<AccordionGroup>
  <Accordion title="Before every export">
    * Issue the commercial invoice **before** the goods leave
    * Check the shipment, incoterms and transporter details are right
    * Confirm it transmitted successfully before dispatch
  </Accordion>

  <Accordion title="When the goods have gone">
    * Raise the provisional invoice
    * Link every commercial invoice it covers
    * Confirm those commercial invoices moved to acquitted
  </Accordion>

  <Accordion title="When the price settles">
    * Raise the final invoice in the right form
    * Check it links back to the correct provisional
  </Accordion>

  <Accordion title="Monthly">
    * Review issued commercial invoices with no acquittal
    * Review provisional invoices with no final
    * Check for failed transmissions across all document types
  </Accordion>
</AccordionGroup>

## Common problems

| Problem                            | Cause                                                       | Fix                                         |
| ---------------------------------- | ----------------------------------------------------------- | ------------------------------------------- |
| Commercial invoice stuck at issued | No provisional or final raised against it                   | Raise the downstream invoice                |
| Cannot link a commercial invoice   | It belongs to another organisation, or is already acquitted | Check the status and the organisation       |
| Reversal refused                   | It has already been reversed                                | A reversed invoice cannot be reversed again |
| Transmission failed                | Usually a missing or invalid field in the extended detail   | Read the rejection reason and correct it    |
| Provisional never closed           | The final price was settled but no final invoice raised     | Raise the final invoice                     |

<Warning>
  This is a compliance chain, not a filing convenience. A broken chain — an unacquitted commercial
  invoice, or a provisional never closed — is visible to ZRA and is the sort of discrepancy that
  triggers an audit. Review it monthly.
</Warning>

<Note>
  Related: [Smart Invoice](/invoicing/smart-invoice) for device setup and transmission, and
  [Credit and debit notes](/invoicing/credit-and-debit-notes) for ordinary corrections.
</Note>