Is a proforma invoice a legal invoice?

No. It is a quotation in the form of an invoice. It does not record a sale or create a tax point; the final invoice does.

Does a proforma invoice include VAT or GST?

It can show the tax that will be charged, so the buyer knows the full amount. The tax is accounted for on the final invoice.

Can I be paid against a proforma?

Yes. Payment in advance against a proforma is common in export and custom work. Issue the real invoice once the goods ship.

Free Proforma Invoice Template

A blank proforma invoice to print or complete by hand. Print it and complete it by hand, or let the generator fill it in for you.

Download the blank PDF Fill it in instead

What a proforma invoice is for

A proforma invoice is a preliminary bill sent before goods are delivered or work is done. It tells the buyer what the final invoice will say, so they can arrange payment, open a letter of credit or apply for an import licence.

It is not a demand for payment in the accounting sense and does not go in the sales ledger. The real invoice follows once the goods ship or the work is delivered.

Fields the blank carries

The words Proforma Invoice.
A proforma number, the issue date and a valid until date.
The seller's and the buyer's names and addresses.
Each item, with quantity, unit price and amount.
The total, the currency and the payment terms.
For exports, shipping terms such as FOB or CIF, weights and the country of origin, written in the notes.

Proforma or commercial invoice?

For exports, customs work from the commercial invoice issued when the goods ship. A proforma is sometimes accepted to pre-clear goods or for samples of no commercial value, but check with your broker before relying on one.

When the price changes

If quantities or prices change between the proforma and shipment, issue a revised proforma with a new number. A buyer who arranged finance against the first one needs to see the change before the goods arrive.

Questions

Is a proforma invoice a legal invoice?: No. It is a quotation in the form of an invoice. It does not record a sale or create a tax point; the final invoice does.
Does a proforma invoice include VAT or GST?: It can show the tax that will be charged, so the buyer knows the full amount. The tax is accounted for on the final invoice.
Can I be paid against a proforma?: Yes. Payment in advance against a proforma is common in export and custom work. Issue the real invoice once the goods ship.