What a pro forma invoice is for
A pro forma invoice looks like an invoice but is not one. It tells the buyer what they will be charged before the sale is completed. It does not create a payment claim for tax purposes, it does not go into your sales ledger, and the buyer cannot deduct input tax with it. The editor prints “Pro forma invoice” in the title so nobody mistakes it for a tax invoice.
Common reasons to send one:
- Prepayment. You only ship once the money arrives. The buyer pays from the pro forma.
- Import and banking. The buyer’s bank or import authority needs a priced document to release funds, open a letter of credit or issue a permit.
- Customs for non-sales. Samples, replacements or goods sent for repair can travel with a pro forma that states their value. Check with your carrier first.
- Internal approval. Large buyers often need a priced document before a purchase order is signed.
The full comparison is in our guide proforma vs. invoice, and the difference between an offer and an estimate is covered in quote vs. estimate.
How to make a pro forma invoice here
- Basics. Choose your country and the buyer type. If the verdict card says a regular invoice is not valid for this customer in your situation, it suggests a pro forma or a quote for exactly this reason.
- You and Client. Fill in both parties as you would on the final invoice. Foreign buyers often need full addresses and tax IDs.
- Items. Use the final quantities, unit prices and tax rates, so the pro forma total matches what the buyer will be invoiced.
- Details. The pro forma gets its own number series. Add the date and payment terms, for example “100% prepayment by bank transfer”. For foreign trade, mention the delivery terms (Incoterms) and expected shipping date in the notes.
- Design, Review & download. Choose a layout and download the PDF.
Example: prepayment for a wholesale order
| Item | Qty | Unit price | Amount |
|---|---|---|---|
| Ceramic mugs, glazed, 350 ml | 400 | $3.20 | $1,280.00 |
| Gift boxes, printed | 400 | $0.85 | $340.00 |
| Pallet packing | 1 | $45.00 | $45.00 |
| Total due before shipment | $1,665.00 |
Notes: “Pro forma invoice. Not a tax invoice. Goods ship within 5 working days after receipt of payment. Final invoice follows on shipment.”
After the buyer pays
Once the goods ship or the service is performed, create the final invoice with a number from your normal invoice series. Show the prepayment received, so the balance is zero. If you need to confirm the payment immediately, a receipt does that. Keep the pro forma with the order file, but do not count it as revenue. Every document you create, pro forma included, is listed in My documents.
Pro forma, quote or commercial invoice?
| Document | Purpose | Tax invoice? |
|---|---|---|
| Quote or estimate | Offer the client can accept | No |
| Pro forma invoice | Request prepayment, support a permit or approval | No |
| Commercial invoice | Customs declaration for an export shipment | No, it is a customs document |
| Invoice | Record the sale and request payment | Yes, when it meets local rules |
If you want a fixed file instead of the editor, the blank invoice templates can be retitled “Pro forma invoice”. Make sure the title and the “not a tax invoice” note are clearly visible.