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What Is a Pro Forma Invoice? Meaning and Example

A pro forma invoice is a preliminary invoice sent before delivery. Learn what it contains, how it differs from an invoice and a quote, and when to use one.

Glossary · 2 min read · Updated 2 October 2026

By the Invoicelywise editorial team

Definition

A preliminary document that states what you will charge before the work is done or the goods are shipped. It can be used to request an advance payment, but it is not the final invoice or a tax record.

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On this page
  1. What it usually contains
  2. Example
  3. How it differs from other documents
  4. Using this site

A pro forma invoice is a preliminary document that shows what you intend to charge for goods or services before they are delivered. “Pro forma” means “as a matter of form”. It looks like an invoice, but it is an advance statement, not the final bill.

What it usually contains

  • Your details and the customer’s details.
  • A description of the goods or services, quantities and prices.
  • Shipping or delivery costs and the expected total.
  • Terms such as the validity date and payment terms.
  • A clear label such as “Pro forma invoice, not a tax invoice”.

Example

A supplier is about to ship equipment abroad. The customer needs paperwork to arrange import clearance and a bank transfer, so the supplier sends a pro forma invoice for 4,800 USD. After the goods ship, the supplier issues the final invoice with the same lines.

How it differs from other documents

  • Invoice: the final request for payment for work done or goods delivered, and normally the tax record.
  • Quote: an offer at a price for a defined scope. A pro forma often follows an accepted quote, and is used for payment or customs.
  • Estimate: an approximate cost that can change.

Using this site

This site does not produce a document titled “Pro forma invoice”. The quote generator makes a priced offer with a valid-until date. The invoice generator always titles its document “INVOICE” and the heading cannot be changed, so it does not make a true pro forma. If a customer only needs an advance price statement, the quote generator is usually the better fit. If you do use the invoice generator, write “PRO FORMA, not a tax invoice” clearly in the notes and check that this is acceptable to your customer and in your country. A pro forma does not replace a tax invoice where your country requires one.

Related: invoice vs receipt vs quote vs estimate, what to include on an invoice.

General information, not legal or tax advice. Rules differ by country.

Frequently asked questions

Is a pro forma invoice a tax invoice?

Usually not. It is a preliminary document, so it normally does not create a tax liability or serve as the final tax record. Rules differ by country, so check your tax authority.

Can a customer pay against a pro forma invoice?

Yes, advance payment against a pro forma is common, for example before shipping goods or for customs paperwork. Issue the final invoice when the sale is completed.

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