Proforma Invoice Template

When to send a proforma invoice

A proforma invoice is a priced offer written in the shape of an invoice. You send it before the sale is final. The buyer reads it and, if they agree, pays. Only then do you supply the goods or services and issue the real invoice.

HMRC, the UK tax authority, notes that these documents are often used to offer goods or services to potential customers. Offers usually do not last forever, so many sellers add a "valid until" date. That is a convention, not a rule.

What to include on a proforma invoice

No rule we found sets a fixed content list for an ordinary proforma invoice, so these fields are convention. Fill in the editor in this order:

• Proforma number. Use its own series, apart from your final invoice numbers.
• Issue date and, if you like, a valid-until date.
• Seller name and address.
• Buyer name and address.
• A ship-to address, if the goods go somewhere else.
• A reference or purchase order number.
• Currency, so the buyer knows which one you mean.
• Line items with a description, quantity and unit price. The amounts add up on their own.
• Tax and shipping, if you want to show an estimate.
• Terms, such as payment in advance, and payment instructions.

Leave out anything that does not apply.

Proforma invoice for international shipping and customs

In the United States, customs rules let an importer enter goods with a pro forma invoice when the commercial invoice is not available. That customs form asks for details such as the seller, the buyer, the consignee, a full description of the goods, prices and the country of origin.

This editor is not that form. Customs rules differ by country, so if a carrier or customs office asks for a specific format, follow theirs. The ship-to address and the description of each item in the editor are useful starting points.

How a proforma invoice differs from a commercial invoice and a quote

A quote states what you would charge. A proforma invoice does the same but looks like an invoice and invites payment. A commercial invoice, or final invoice, comes after the sale and records what was actually supplied.

In the UK, tax guidance says a proforma invoice should be clearly marked as one. It also says the buyer cannot use it as evidence to reclaim VAT. When you choose the UK in the editor, the line "This is not a VAT invoice" is printed for you. Showing tax on a proforma does not turn it into a VAT invoice.

Turning a proforma invoice into a final invoice

Once the buyer pays or you supply the goods, a normal invoice follows. For a UK VAT-registered seller, HMRC says a full VAT invoice must then be issued, and that sending a proforma does not change the tax point, which follows the normal rules.

Keep the proforma number out of your invoice series. When you are ready, use our Invoice tool to create the final invoice, and our Receipt tool to confirm payment.

What a proforma invoice must show in your region

This table comes from our research on official guidance.

Sources

• VAT guide (VAT Notice 700), section 17.3 "Pro-forma invoices" and section 19.5.1
• VATREC9010 — Pro-forma invoices: Introduction
• VATREC9020 — Pro-forma invoices: Can a pro-forma invoice be used to account for VAT?
• 19 CFR 141.85 — Pro forma invoice
• 19 CFR 141.91 — Entry without required invoice
• 19 CFR 141.86 — Contents of invoices and general requirements
• Create Proforma Invoices

Not legal or tax advice. This is general information, not legal or tax advice.

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