A proforma invoice is a preliminary bill sent before a sale is final. It shows the buyer exactly what they will be charged, so they can approve it, arrange payment or prepare import paperwork before anything ships.
Make a proforma invoice free →
| Section | What to put |
|---|---|
| Title | The words Proforma invoice, clearly, at the top |
| Reference number | A separate series such as PF-001, so your real invoice numbers stay unbroken |
| Dates | Issue date and a valid until date |
| Seller and buyer | Full names, addresses and contact details |
| Goods or services | Description, quantity and unit price for each item |
| Currency | The currency code on every amount, e.g. USD |
| Delivery terms | For shipments, the Incoterm you agreed, such as FOB or CIF, and the port or place |
| Payment terms | How much is due before production or shipping, and how to pay |
| Export details | If the buyer or their broker asks: HS codes, country of origin, weights and package count |
| Proforma invoice | Final / commercial invoice | |
|---|---|---|
| When | Before the sale is final or before shipping | When goods ship or work is delivered |
| Purpose | Show the expected cost; request advance payment | Request payment and record the sale |
| In your accounts | Not recorded as a sale | Recorded as a sale |
| For tax | Usually not a valid tax invoice | The tax document for both sides |
| For customs | Sometimes accepted, e.g. for free samples | The normal document customs uses to assess duty |
Because a proforma is not a tax invoice in most countries, the buyer usually cannot use it to reclaim VAT or GST. Once the deal is confirmed, always follow it with a proper invoice.
PF-014 — valid until 30 November 2026. Delivery terms: FOB Karachi.
| Description | Qty | Rate | Amount |
|---|---|---|---|
| Cotton tote bags, natural, 38 × 42 cm | 500 | 2.40 | 1,200.00 |
| Screen printing, 1 colour, 1 side | 500 | 0.60 | 300.00 |
| Export carton packing | 10 | 4.50 | 45.00 |
| Total (USD) | 1,545.00 | ||
| Advance due before production (50%) | 772.50 | ||
The notes field carries the terms: "50% advance before production, balance before shipment. Bank charges to be paid by sender."
When the buyer pays and the goods ship, switch the document back to Invoice, give it a normal invoice number, and send that as the final bill.
Make a proforma invoice free →
Generally no. It is a good-faith statement of what the final invoice will be. Treat it as an offer: if prices, quantities or shipping costs change, send a revised proforma before the buyer pays.
Yes. Requesting an advance payment is one of the main reasons to send one. After the buyer pays, issue a final invoice, or a receipt for the amount received.
You can show the tax that will apply so the buyer sees the full cost. The tax itself is normally accounted for on the final invoice, not on the proforma.
Give it a reference such as PF-001 from a separate series. That keeps your real invoice numbers in an unbroken sequence, which accountants and tax offices expect.