When can exworks goods be invoiced?

Exworks (EXW) goods can be invoiced once the seller has made the goods available for collection at their premises or another specified location. The invoice is typically issued when the seller has fulfilled their obligation to provide the goods, regardless of whether the buyer has taken possession. This means that the buyer assumes responsibility for transportation and related costs from that point onward. It's essential for both parties to clearly define the terms and timing of the invoice in their sales agreement.