What is a proforma invoice
A proforma invoice is an informational document that outlines the details of a future sale in advance: what will be sold, at what price and under what terms. It looks like an invoice, but it has no tax or accounting value: it does not replace the final invoice.
What it's used for
It's mainly used in international trade (for customs procedures), in sales that require prior approval of a payment or order, or when a client needs a formal document before committing.
Difference from a regular invoice
A proforma invoice does not create a payment obligation, is not numbered within the business's official invoice series, and should not be declared to the tax authorities. Once the sale is confirmed, the final invoice is issued — that one does have tax validity.
How to identify one
Simply state the word "Proforma" or "Proforma invoice" clearly on the document to make clear it is not a final tax document.
When to issue a regular invoice instead
If the work has already been carried out or the product already delivered, what's needed is a regular invoice, not a proforma one. You can create it for free with PreFactur.
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