Pro Forma Invoice Generator
Create a pro forma invoice: a preliminary bill you send before the sale happens, so the buyer knows exactly what they will pay and can arrange payment, an import licence or a letter of credit. It is headed PRO FORMA INVOICE and lists the goods, prices and terms the final invoice will carry.
A pro forma invoice is a preliminary invoice sent before goods are shipped or work is done. It shows the seller and buyer, a pro forma number and date, each item with quantity and price, shipping and payment terms, the total and how long the quote is valid. It is not a bill for a completed sale and not a tax invoice: once you ship or get paid, you issue the real invoice.
Common uses for a pro forma invoice
- Quoting an export order so the buyer can arrange payment or an import licence
- Asking for payment in advance before goods are dispatched
- Giving customs a declared value for samples or advance shipments
- Letting a client's purchasing team raise a purchase order
Harbor & Pine Woodworks
2200 NW Front Avenue
Portland, OR 97209
(503) 555-0186
harborandpine.com
PRO FORMA INVOICE
06/05/2026 16:08
Bill to
Northshore Interiors Ltd.
1080 Marine Drive
North Vancouver, BC V7P 1S1, Canada
Terms
| Item | Qty | Price | Total |
|---|---|---|---|
| Oak Dining Table | 2 | $1,250.00 | $2,500.00 |
| Oak Dining Chair | 8 | $185.00 | $1,480.00 |
| Export Crating | 1 | $240.00 | $240.00 |
| Freight to Border | 1 | $360.00 | $360.00 |
This is not a tax invoice. Prices valid for 30 days. A final invoice will be issued on dispatch.
What's on a pro forma invoice
These are the fields a pro forma invoice is expected to show — the same ones filled in on the sample above. For a plain-English definition of any receipt field, see the Receipt Field Dictionary.
- PRO FORMA INVOICE heading
- The words 'Pro Forma Invoice' at the top, so nobody books it as a bill that is owed. In the UK it should also say 'This is not a VAT invoice'.
- Seller and buyer
- Your business name, address and contact details, and the buyer's name and address. For exports, add the delivery address if it differs.
- Pro forma number and date
- Its own reference, separate from your invoice sequence, plus the issue date. The final invoice can quote it so the two documents match.
- Validity date
- How long the prices hold, for example 30 days. A pro forma is an offer, and an offer without an end date is hard to hold anyone to.
- Goods or services
- Each item on its own line with a clear description, quantity, unit price and amount. For exports, add the HS code and country of origin.
- Shipping and delivery terms
- Freight, packing and insurance as their own lines, and the delivery terms, such as an Incoterm like FCA or CIF, so the buyer knows what the price covers.
- Payment terms
- How and when you want to be paid: payment in advance, a deposit, or a letter of credit, plus your bank details if you take transfers.
- Estimated total
- The total the buyer should expect to pay. Taxes and duties that depend on where the goods end up are usually shown as estimates or left to the buyer.
How to make a pro forma invoice
- Open the Pro Forma Invoice template. The heading is already set to PRO FORMA INVOICE.
- Enter your business details and the buyer under Bill to.
- List each item with quantity and unit price, then freight, packing or insurance as separate lines.
- Set the pro forma number, the validity date, the delivery terms and the payment terms.
- Sign in with a free account to download the PDF and send it. Your first download is watermark-free. When the order ships or the buyer pays, send a final invoice with the same figures.
Pro Forma Invoices: what to get right
Pro forma invoice vs. invoice
An invoice bills a sale that has happened: the goods were delivered or the work was done, so the buyer owes the amount and you book it as revenue. A pro forma invoice comes before the sale. It tells the buyer what the invoice will say if they go ahead, so nothing is owed yet and nothing goes into your accounts receivable.
That is why the heading matters. A document that looks like an invoice but is headed PRO FORMA INVOICE will not be paid twice or booked as a debt. In the UK, HMRC's VAT guide (opens in a new tab) says a pro forma cannot be used to reclaim VAT, should be marked 'this is not a VAT invoice', and must be followed by a proper VAT invoice once you supply the goods or receive payment.
Pro forma invoice vs. quote
A quote gives a price. A pro forma invoice gives everything the final invoice will hold: the buyer's details, quantities, shipping, delivery terms and payment instructions. Buyers ask for a pro forma when they need a document their bank, customs broker or purchasing team will accept. A quote is usually not enough for an import licence or a letter of credit.
Worked example: an export order
A furniture maker in Portland quotes a buyer in Vancouver before building the order:
• 2 oak dining tables at $1,250.00 = $2,500.00
• 8 oak dining chairs at $185.00 = $1,480.00
• Export crating, 1 at $240.00 = $240.00
• Freight to the border, 1 at $360.00 = $360.00
Subtotal: $2,500.00 + $1,480.00 + $240.00 + $360.00 = $4,580.00. Oregon has no sales tax, so the pro forma total is $4,580.00. Canadian GST and any duty are paid by the buyer on import, so the pro forma does not include them. The terms say 50% deposit ($2,290.00) to start production, the balance before dispatch, and prices valid for 30 days. When the order ships, the final invoice repeats these lines and quotes the pro forma number.
Pro forma invoices for customs
When there is no sale, such as free samples, replacement parts or goods sent ahead of payment, customs still need a value for the shipment. A pro forma invoice gives one. Use the same detail as a commercial invoice: a full description of each item, quantity, unit value, country of origin, and the reason for export, for example 'Sample, no commercial value'.
Helpful tools & guides
Pro Forma Invoice FAQ
What is a pro forma invoice?
A preliminary invoice sent before goods are shipped or work is done. It tells the buyer what they will be billed, so they can arrange payment, financing or an import licence. It is not a bill for a completed sale and not a tax invoice.
What is the difference between a pro forma invoice and an invoice?
An invoice bills a completed sale and is owed. A pro forma comes first, as a firm offer: nothing is owed until the buyer accepts and you ship or perform. After that, you send the real invoice.
Is a pro forma invoice legally binding?
It is an offer, not a bill. Once the buyer accepts it, for example by paying the deposit, the terms on it can become part of the contract, which is why it should carry a validity date and clear payment terms.
Do I need to send an invoice after a pro forma invoice?
Yes. A pro forma does not replace the final invoice. When the goods ship or the buyer pays, issue an invoice with your normal invoice number and quote the pro forma number on it.
Is it proforma, pro-forma or pro forma?
All three are used and mean the same document. In German it is a Proformarechnung, in French a facture pro forma and in Spanish a factura proforma.
Sources & references
The rules cited on this page, with what each one is cited for. They describe how pro forma receipts are treated — they are not advice about your own situation.
- VAT guide (VAT Notice 700), section 17.3 — Pro-forma invoices (opens in a new tab)
HM Revenue & Customs · UK
A pro forma invoice cannot be used to reclaim VAT, should be marked 'this is not a VAT invoice', and must be followed by a proper VAT invoice once the goods are supplied or payment is received.
Sources last checked October 18, 2026. We re-verify every link monthly and update the dates above. Citing these rules is not legal or tax advice — see our editorial policy.
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