Commercial Documentsen
Proforma invoice
Preliminary document describing the intended commercial transaction, used before the actual sale.
Proforma invoice (Proforma Invoice)
The proforma invoice is a preliminary document issued by the seller before the actual sale. It describes the goods, the prices and the conditions of sale envisaged.
Uses
The proforma invoice is used for import license applications, the opening of documentary credits, financing requests, customs duty estimates and preliminary administrative formalities.
Difference with commercial invoice
The proforma invoice has no accounting or tax value. It represents a commercial offer and does not create any payment obligation.
Best practices
Clearly indicate the words "Proforma Invoice", date the document, specify its validity period and include all the information necessary for the recipient.