What is a proforma invoice?
By Diljit Ramachandran, founder of The Invoice Generator. Published Oct 26, 2026.
A proforma invoice is a preliminary, non-binding bill that shows a buyer what an order will cost before it is delivered. It is usually not a tax invoice, and some sellers use it to ask for payment in advance. The final invoice follows.
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When do you use a proforma invoice?
Use one when a buyer needs the figures before committing: to get a purchase approved, to pay a deposit, or to arrange a bank transfer. It is also used for shipments with no sale, such as samples or gifts. Customs rules vary, so check with your carrier or customs agent. A proforma invoice generator makes one in a minute.
How is a proforma invoice different from a final invoice?
The proforma comes first and can change; the final invoice records the completed sale.
| Proforma | Final invoice | |
|---|---|---|
| Purpose | Estimate or advance request | Bill for a completed sale |
| Binding | No | Yes, under its terms |
| Can change | Yes | No; issue a credit note |
| Starts payment clock | Usually not | Yes |
| Tax record | Usually not | Yes |
What should it include?
Mark it clearly as PROFORMA, not a tax invoice. Then add:
- Your details and the buyer's
- A reference number and date
- Items and prices
- Shipping and tax, if they apply
- The total
- How long the figures are valid
What does a proforma invoice look like?
Illustration only: five items 400, shipping 40, total 440. Valid for 14 days. A 30 percent deposit, 132, starts the order.
What comes first, a proforma invoice or a purchase order?
It depends. Some buyers send a purchase order first; others ask for a proforma to approve before they order. See purchase order vs invoice and the PO number. To write a purchase order, see how to make a purchase order.
Questions
- Can a client pay from a proforma invoice?
- Yes, many pay a deposit or the full amount from one. Say clearly whether it is a request for payment or only an estimate.
- Do I still send a final invoice?
- Yes. The final invoice is the record of the sale. Match its lines to the proforma unless something changed.
Keep every document in one place
- A free account saves a copy of each invoice, remembers your clients and items, and shows what is paid and overdue.
- Pro numbers your invoices for you, emails payment reminders, and repeats the ones you send every month.
Drafted with AI assistance from public sources and our own tool, and published by Diljit Ramachandran. It has not been checked by an accountant. It is general information, not tax or legal advice. Rules differ by place; check with an accountant or your local tax office.