Background and Aim: Offset is one of the ways to fulfill the obligation and consequently the fall of the obligation. In this article, an attempt has been made to introduce the position of offset as one of the methods of falling commitment in the set of principles of international commercial contracts of the Institute for the Equalization of Private Law in Rome and its concept, conditions and effects are explained by a comparative study of Iranian law and Imami jurisprudence.
Materials and Methods: This is a descriptive-analytical article using the library method to investigate the question.
Ethical Considerations In this research, with the originality of the texts, honesty and trustworthiness have been observed.
Findings: The results of the research indicate that in order to achieve purity in the principles of international trade agreements, it is necessary to observe formalities such as sending a notice. But in domestic law and jurisprudence, offset is achieved as a legal event without the need for formalities, as soon as the conditions are met.
Conclusion: In general, the rules of offset in the principles of international trade agreements are better coherence and strength.