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Scan for outdated or missing drivers - takes under a minuteDriver Scan →Clear out junk files and repair common Windows errorsFree Scan →Fix the driver behind crashes, sound loss and screen glitchesFind Drivers →A pro forma invoice is a quotation written in invoice format. It is sent before goods ship and tells the buyer what is proposed, at what price, and on what delivery and payment terms. It is not automatically the final bill, and it is not the customs commercial invoice that is used to assess duties. Its job is to let a buyer evaluate the offer and arrange the import-side steps before anything is shipped.
What a pro forma invoice is
The U.S. International Trade Administration (ITA), part of the U.S. Department of Commerce, describes a pro forma invoice as a quote in invoice format. It sets out the goods, their value, and the other specifications of a future shipment, so the buyer knows what they are agreeing to before the seller commits to a sale. Because the document describes a transaction that has not happened yet, it is a negotiating and planning document rather than a record of a completed sale.
The label “pro forma” simply means the invoice is issued as a formality or in advance. The document looks like an invoice, which is why people sometimes mistake it for one. The difference lies in what it is for, not in its appearance.
What buyers use it for
According to the ITA, a buyer may ask for a pro forma invoice to support one of four things:
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- Wraparound Divider Flap: A thick folded cardboard divider is integrated into the back of each invoice book for use between each two-part sales order to prevent the written content from rubbing off on subsequent copies of the invoice, resulting in wasted invoices.
- 2 Packs/50 Sets (100 Sets Total): Each invoice book provides 50 sequentially numbered carbonless sets of 2 invoice books for long-term use.
- Customizable Space: Each invoice book for small business has space at the top to add a company seal or sticker.
- an application for an import license;
- a contract for pre-shipment inspection;
- the opening of a letter of credit;
- the arrangement of a transfer of hard currency.
The ITA also notes that a pro forma may not be a required shipping document. It nonetheless gives the buyer and relevant import authorities information about the future shipment, which can help the buyer import legally. Whether your buyer needs one, and for which step, is a question for the buyer and their authorities, so ask before you prepare it.
Where it sits in an export transaction
In the usual export sequence, the pro forma comes first. It is the quote at the start of the deal. Once the buyer and seller agree on the details, the pro forma becomes the reference point for the final commercial invoice, which is issued when the goods are actually sold and shipped.
Two practical consequences follow. First, keep the agreed details consistent: the ITA advises that the pro forma should not be changed without the buyer’s consent, and any figure that differs between the pro forma and later paperwork invites delays at the border or at the bank. Second, treat the pro forma as a document that can be revised only by agreement, not as a draft you can edit quietly after the buyer has relied on it.
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How to create a pro forma invoice
The steps below follow the field sequence in ITA export guidance. That guidance is general U.S. export practice, not a universal legal form, so adjust the fields to the buyer’s requirements and the transaction.
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Step 1: Set the document heading and numbering
Title the document “Pro Forma Invoice.” Give it a unique reference number so that later correspondence and the eventual commercial invoice can be matched to it. Record the issue date and a validity or expiry date. The validity date matters because prices and freight costs change, and a quote without an expiry date can be held to terms you no longer want to honor.
Step 2: Identify the seller and the buyer
Enter the seller’s full business name and address. Enter the buyer’s full name and address. Add the buyer’s own reference, such as their purchase inquiry or order number, and the date of the inquiry if you have one. Using the legal name on both sides makes the document easier for banks and customs staff to match against other records.
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- Wraparound back cover prevents write-through between sets; pull out the perforated white customer receipt and the yellow carbonless duplicates stay behind for your records
- Unique 6 digit invoice numbers help you thumb through orders quickly; blank space up top gives you room for a company stamp—an affordable custom touch
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Step 3: Itemize the goods
- Item or part number, where relevant.
- A clear description and specification of each product.
- Condition, where relevant (for example, new or refurbished).
- Quantity and unit of measure.
- Unit price.
- Extended line total (quantity multiplied by unit price).
Show discounts as separate lines so the buyer can see the list price and the reduction. A single lump-sum figure hides what the buyer is actually agreeing to.
Step 4: State the currency and the total
State the transaction currency on the document, and show the total charges the customer will pay. Itemize any discount, then any shipping or insurance costs, then the grand total. If you quote in one currency and the buyer pays in another, say so and state the conversion basis.
Step 5: Record the shipment details
- Packed dimensions and cubic volume.
- Gross and net weight.
- Delivery point.
- Estimated ship date.
- Shipping method, where it is useful to the buyer.
Measurements matter for freight quotes and for any inspection the buyer arranges. If the figures are estimates, label them as estimates.
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- WRAP-AROUND COVER: Fold the back cover between sets to keep invoices neat and legible
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- CONSECUTIVELY NUMBERED: Large 6-digit numbers in the upper right hand corner help you thumb through orders quickly
Step 6: Set the commercial terms
Name the terms of sale, such as an Incoterm, together with the named delivery point it refers to. Then state the payment terms: for example, payment before shipment, on documents, or on a stated number of days. Say who pays shipping and insurance. A quote that leaves the delivery point or the payment method open forces the buyer to guess at the real price.
Step 7: Add declarations only after checking
Some destinations or transactions require an origin statement, a certification, or another declaration. Add these only after confirming that they apply to this shipment and destination. Including a declaration that is not required can cause as many problems as omitting one that is.
Sample layout
The table below shows the fields in order. The values are placeholders for illustration only. A sample layout is not a guarantee that a document will be accepted in every country.
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| Field | Example entry (illustrative only) |
|---|---|
| Document | PRO FORMA INVOICE; No. PF-2026-001; issue date; valid through a stated date |
| Seller and buyer | Full legal names and addresses of both parties |
| Buyer reference | The buyer’s inquiry or purchase reference number and inquiry date |
| Goods | Part number, description, condition, quantity, unit, unit price, line total |
| Shipment | Estimated ship date, shipping method, packed dimensions, gross and net weight |
| Terms | Currency, Incoterm and named delivery point, payment terms |
| Charges | Subtotal, itemized discount, shipping and insurance if applicable, total |
Pro forma invoice versus commercial invoice
The two documents are often confused, and they should not be treated as interchangeable. The table compares them on the three points the ITA guidance highlights.
| Point of comparison | Pro forma invoice | Commercial invoice |
|---|---|---|
| Timing | Issued before the shipment is finalized, as a quote | Issued for the sale and shipment itself |
| Purpose | Lets the buyer plan, negotiate, and arrange import steps | Serves as the bill between exporter and buyer, and is one of the main documents customs uses to determine duties |
| Requirements | General quote fields as set out above; may not be a required shipping document | Destination governments may specify format, content, number of copies, language, and other characteristics; an HS code and other classification details may be required |
In practice, the commercial invoice is the document that carries the weight at customs. A correct pro forma does not replace it, and a commercial invoice that departs from the pro forma without a documented agreement is a common source of disputes.
Check the destination before you ship
The sources reviewed give U.S. export guidance and a UK accounting caveat. They do not provide a complete country-by-country matrix of requirements, so the target market’s rules must be checked directly. Before you issue the document or the final invoice, confirm the following with the buyer, the importer, or your freight forwarder:
- Whether the buyer needs the pro forma for a specific step, such as a license application or a letter of credit.
- The commercial invoice format, language, and number of copies required at the destination.
- Whether an HS code or other classification detail must appear on the commercial invoice.
- Any origin statement, certification, or declaration the destination expects.
- Which Incoterm and delivery point the buyer’s import process assumes.
Accounting and VAT caveat for UK readers
In the United Kingdom, HM Revenue & Customs (HMRC) takes a specific position in its VAT Traders’ Records Manual, reference VATREC9010. HMRC says pro-forma invoices contain some or all of the information normally found on an invoice but do not fulfil the invoice’s primary function. In normal circumstances, it states, they cannot be considered accounting documents and have no place in the books of account of the trader issuing or receiving them. HMRC advises that a pro-forma invoice be clearly described and, preferably, endorsed “This is not a VAT invoice.”
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Using invoicing software for recurring pro formas
If you prepare pro forma invoices regularly, a spreadsheet template or an invoicing tool with editable pro forma templates can keep the numbering, field order, and totals consistent. The useful features are unique document numbering, a locked layout for the seller and buyer blocks, and a clear way to convert an accepted pro forma into the commercial invoice without retyping figures. Whatever you use, the fields listed above still need to be completed correctly; a template does not check the destination rules for you.
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