Quick answer
A pro forma invoice—also written “proforma invoice”—is a detailed quotation in invoice form. It identifies the seller and buyer, describes the proposed goods, shows quantities and prices, states payment and delivery terms, and gives the offer's validity.
It is not automatically a final commercial invoice, tax invoice or proof of shipment. Requirements differ by market and transaction. Ask the buyer/importer, bank, freight forwarder or customs broker what they need before using it for an import licence, documentary credit, inspection or currency process.
What a pro forma invoice is used for
The document gives both parties a shared commercial proposal before the final sale. It can help the buyer:
- approve the purchase internally;
- compare the proposed products and prices;
- arrange funding, currency or bank processes;
- check delivery and payment terms;
- prepare for destination-specific permits or inspections.
For the seller, it creates a numbered reference for the proposed transaction and the terms that may later inform the commercial invoice.
Pro forma invoice vs commercial invoice
| Pro forma invoice | Commercial invoice |
|---|---|
| Proposal or quotation before the final sale/shipment | Record of the actual sale and shipment |
| Expected quantities, prices and terms | Final quantities, values and terms |
| Has an offer-validity period | Has an invoice date and payment obligation |
| May change before acceptance | Corrections follow the seller's final-invoice process |
| Clearly labelled Pro Forma Invoice | Clearly labelled Commercial Invoice |
A pro forma invoice is not a VAT invoice in the UK context. Tax treatment differs elsewhere, so confirm the rule that applies to the seller and transaction.
Common fields to consider
The following is a practical baseline, not a universal legal checklist.
Document identity
- “Pro Forma Invoice” label
- unique document number
- issue date
- validity date
- seller reference and buyer reference, where relevant
Parties
- seller's legal name, address and contact details
- buyer's legal name and address
- consignee or notify party if different and required
- tax/registration numbers when applicable
Goods and values
- clear product description
- SKU or buyer item reference
- HS code if known and appropriate
- quantity and unit of measure
- unit price and line total
- currency
- discounts and additional charges
- total proposed amount
Commercial and delivery terms
- payment method and timing
- Incoterm and named place
- estimated dispatch/delivery timing
- transport method if agreed
- country of origin when requested
- package, weight or dimension estimates if needed
- bank details only through an approved secure process
Fields supported in WorkWiseInt
WorkWiseInt supports selected customer context, product lines, descriptions, quantities, units, prices, currency, payment terms, delivery term/place, shipping information, validity and notes, plus a print-ready preview.
Not every general field above is guaranteed as a dedicated structured field. If a required item is not represented, use an approved note or document process and verify the final output before sending. WorkWiseInt does not decide which fields a bank, buyer or authority requires.
Step-by-step preparation
1. Confirm the parties
Use the legal names and addresses that the parties expect to use for the transaction. Do not assume the trading name is the legal buyer name.
2. Describe the products clearly
Use descriptions that the buyer can recognise. Keep each quantity tied to its own unit—sheets, pieces, kilograms or sets—rather than combining unlike units.
3. Calculate lines and totals
Multiply quantity by unit price for each line, apply any agreed discounts or charges, then check the subtotal and total. Use one stated currency.
4. State payment and delivery terms
Write the payment schedule plainly. Pair the Incoterm version with a named place, for example “FCA Seller's Warehouse, Ankara, Incoterms 2020.”
If the seller arranges a service beyond the FCA handover point on the buyer's behalf, label it separately and explain that it does not change the FCA risk point.
5. Set timing and validity
Add the expected dispatch timing and the date until which the proposal remains valid. Avoid vague phrases that different teams may interpret differently.
6. Review before sending
Check party names, units, arithmetic, currency, dates, terms and destination-specific requirements. Keep the approved version under its document number.
Fictional worked example
All names, references and figures below are fictional.
Document: PI-2026-0142, issued 2 November 2026, valid until 30 November 2026 Seller: Northstar Composite Systems Ltd., Ankara, Türkiye Buyer: Atlas Build Distribution GmbH, Hamburg, Germany Delivery term: FCA Seller's Warehouse, Ankara, Incoterms 2020 Payment: 40% advance, 60% before dispatch
| Description | Quantity | Unit | Unit price | Line total |
|---|---|---|---|---|
| Exterior composite panel, model NC-42 | 100 | sheets | €42.00 | €4,200.00 |
| Aluminium mounting profile, model AP-80 | 80 | pieces | €8.50 | €680.00 |
Goods subtotal: €4,880.00 Buyer-requested onward freight after FCA handover: €620.00 Proposed total: €5,500.00
The seller would arrange that onward freight on the buyer's behalf and recharge it at cost. The separate service does not change the FCA delivery and risk-transfer point. Real transactions should have this wording reviewed by the relevant logistics and legal advisers.
The buyer later confirms an initial dispatch of 96 panels and all 80 profiles. The final CI example therefore uses 96 panels; the four remaining panels are outside that illustrated shipment. In WorkWiseInt, the user reviews and changes the imported CI quantity. This example does not assume an automatic partial-shipment status.
Common mistakes
- Using the wrong legal buyer or seller name
- Omitting the currency or unit of measure
- Mixing pieces, sheets and other units into one total
- Showing an Incoterm without a named place
- Adding freight without explaining the service and responsibility
- Leaving no validity date
- Treating the pro forma as a tax or commercial invoice
- Sending a revised proposal under the same uncontrolled file name
- Assuming the form meets every destination or bank requirement
Final checklist
- Labelled Pro Forma Invoice
- Unique number, issue date and validity date
- Seller and buyer verified
- Products, quantities and units clear
- Unit prices and line totals recalculated
- Currency stated
- Payment terms stated
- Incoterm, version and named place stated
- Additional services explained
- Destination, bank and buyer requirements confirmed
- Approved output saved under the correct reference
Frequently asked questions
Is “pro forma” different from “proforma”?
They refer to the same document. “Pro forma” is the traditional spelling; “proforma” is a common search and business variant.
Is a pro forma invoice legally binding?
Its legal effect depends on wording, acceptance and jurisdiction. Treat it as a commercial proposal and obtain professional advice for the real transaction.
Can a pro forma invoice be used for customs?
Some processes may accept or request one in limited circumstances, but it is not a universal substitute for the commercial invoice. Confirm with the relevant parties and authority.
Can WorkWiseInt reuse the PI in the commercial invoice?
Selected PI lines can be imported into the CI workflow and reviewed. The final CI remains a separate record.