Definitie
A pro forma invoice (Latin: "as a matter of form") is not a real invoice. It doesn't create a tax obligation, isn't entered in the sales ledger, and can't be used to claim VAT input credit.
It's used when the buyer needs formal confirmation of price and terms before committing — common uses:
1. Customs declarations — pro forma invoices are accepted for imports before the commercial invoice is issued, especially for samples or non-sale shipments. 2. Purchase authorisation — buyers with procurement processes need a document to raise a PO or seek approval. 3. Deposit requests — sellers issue a pro forma to request an advance payment before shipping. 4. Visa and travel arrangements — pro forma invoices are sometimes required to evidence business transactions for visas.
Pro formas should be clearly marked "PRO FORMA INVOICE" or "PRO FORMA" to avoid confusion with the actual invoice. Once the sale is completed, a standard commercial invoice replaces it and is the document used for payment, accounting, and tax.
A US buyer requests a pro forma invoice from a Chinese supplier for $50,000 of equipment. The buyer uses it to raise a PO internally, then the supplier issues a standard commercial invoice on shipment.