Who should issue commercial invoice?

Commercial invoice is a type of commercial document, which is used in international trade transactions.

Commercial invoice is used as an evidence of the transaction between the exporter and the importer.

So far on this website I have written couple of articles regarding usage of commercial invoices in foreign trade.

Some examples of the articles related to this topic are:

• Titles of Invoices: Commercial Invoice, Tax Invoice, Proforma Invoice
• Should commercial invoice and packing list show the same issuance date?
• What is the relationship between incoterms and prices on the commercial invoice?

Today I would like to write about the issuer party of the commercial invoices.