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Proforma Invoice Template

A proforma invoice sets out what you will supply, at what price and on what terms, before the sale happens. It looks like an invoice but does a different job. HM Revenue and Customs describes it as the document against which payment is invited for goods or services that will be supplied if payment is made, and says it is not an accounting document for either side: it goes in neither party's books, and VAT cannot be reclaimed on it. Exporters use proformas so a buyer can arrange an advance payment, a letter of credit or an import licence; importers in the United States can file one with customs when the commercial invoice is not yet available. Because it is not a tax invoice, it should be clearly titled 'Proforma invoice', carry its own reference rather than the next number in your invoice sequence, and show a validity date. This template adds the trade details buyers and banks ask for: Incoterms, origin, HS codes, weights, separately stated charges and the advance requested. The download is an editable HTML file you fill in your browser and print or save as PDF.

Preview this editable document

Download the HTML file to edit its fields, then print or save as PDF. Totals are entered manually.

What This Template Includes

  • 'Proforma invoice' title and 'This is not a VAT invoice' (or tax invoice) statement
  • Proforma reference, kept separate from your invoice numbers
  • Valid until date
  • Buyer's enquiry, order or purchase order reference
  • Incoterms rule and named place
  • Country of origin and HS code for each item
  • Number of packages, net and gross weight
  • Estimated shipment or delivery date
  • Freight, insurance and other charges, each stated separately
  • Advance payment requested: amount and date
  • Bank details for the advance payment
  • Note that a final invoice follows on supply

How to fill in this Proforma Invoice

  1. Download the template. It opens as an editable HTML file in your browser.
  2. Replace each bracketed field with your details. Totals are not calculated for you, so check the arithmetic.
  3. Print it or save it as a PDF from your browser. InvoiceQuickly does not create or store this document type.

Recommended Payment Terms

A proforma states the terms the buyer is being asked to accept, so be explicit: the amount of any advance ('50% of the total, £2,592.50, before production starts'), the date it is needed, how the rest will be paid (balance against a copy of the bill of lading, or net 30 from the commercial invoice), the currency and the bank details. Add a validity date, because prices, exchange rates and freight quotes move: 30 days is common for goods. If the buyer pays an advance, the proforma has done its job. In the UK, HMRC's guidance is that once a VAT-registered supplier who issued a proforma receives payment or makes the supply, a full VAT invoice must be issued within 30 days, with the tax point following the normal rules. So plan the documents in sequence: proforma, then an invoice for the advance when it arrives, then the final commercial invoice that shows the advance already received.

Tax Information

United Kingdom: HMRC says a proforma invoice, in normal circumstances, is not an accounting document and should always be clearly described as a proforma, preferably endorsed 'This is not a VAT invoice'. Proformas are not acceptable evidence for reclaiming input tax, and when the supplier receives payment or makes the supply a full VAT invoice must be issued within 30 days. Exports of goods are usually zero-rated only when HMRC's export conditions and evidence rules are met. United States: when an importer cannot produce the commercial invoice at entry, 19 CFR 141.91 lets CBP accept the entry with a written declaration, a pro forma invoice in the form set out in 19 CFR 141.85 and a bond for one and a half times the invoice value; the commercial invoice must then be produced within 120 days of the entry summary (50 days if it is needed for statistical purposes). Other countries set their own rules for advance invoices and customs documents. InvoiceQuickly has no proforma document type, copies saved tax IDs to new document PDFs and has no customs fields. General information, not tax or customs advice. Last reviewed: 28 October 2026.

Industry context (2026)

Two official sources define how a proforma is used. HMRC's VAT Traders' Records Manual (VATREC9010 and VATREC9020, updated 16 January 2025) says proformas are frequently used to offer goods or services to customers who are not known to the supplier or are of doubtful creditworthiness; the goods are supplied only if payment is made; a proforma has no place in either party's books; it should be clearly described as a proforma and preferably endorsed 'This is not a VAT invoice'; it is not acceptable evidence for input tax; and a full VAT invoice must follow within 30 days of payment or supply. In the United States, U.S. Customs and Border Protection regulations set out the pro forma invoice form an importer files when no commercial invoice is in hand (19 CFR 141.85): names and addresses of shipper, seller, consignee and purchaser, the basis of the stated values, quantities and full descriptions, purchase price and foreign value, which charges are included and the country of origin. Under 19 CFR 141.91 the entry is accepted with a bond for one and a half times the invoice value, and the commercial invoice must follow within 120 days. Sources accessed 28 October 2026; general information, not tax or customs advice.

Worked example

Worked example (illustrative prices): a UK textile maker agrees an order with a Canadian retailer that wants goods made to order, with 50% paid before production. On 3 November 2026 the maker issues proforma PF-2026-031, valid until 3 December 2026, titled 'Proforma invoice: this is not a VAT invoice'. Line 1: lambswool throws, 120 × £38.00 = £4,560.00. Line 2: wool cushion covers, 40 × £14.50 = £580.00. Line 3: export packing, 1 × £45.00. Total £5,185.00. Terms: FCA Manchester (Incoterms 2020), so the buyer arranges and pays the main carriage and no freight line appears; country of origin United Kingdom; 6 cartons, estimated 148 kg gross; estimated dispatch 8 January 2027. Advance requested: 50%, £2,592.50, by 17 November 2026; balance £2,592.50 due before dispatch. No VAT is shown because the goods are for export and the maker expects to meet HMRC's zero-rating conditions; the proforma is not a VAT invoice either way. The retailer pays £2,592.50 on 12 November. Because a VAT-registered supplier must issue a full VAT invoice within 30 days of receiving payment against a proforma, the maker issues INV-0231 for the advance (zero-rated) on 12 November. At dispatch the commercial invoice INV-0247 shows the full £5,185.00, the £2,592.50 already received against INV-0231, and the balance, and quotes PF-2026-031 so the buyer's bank and broker can match the documents. The maker's broker confirms HS codes before shipment.

Common mistakes to avoid

Using the next invoice number

Numbering a proforma INV-0231 and then issuing the real invoice as INV-0232 leaves your sequence with a document that is not an invoice. Use a separate PF reference.

Booking a proforma as a sale

A proforma records no supply. Enter the advance when it arrives against a real invoice, and the sale when the final invoice is issued.

No 'not a VAT invoice' statement

Without a clear label, a buyer may try to reclaim VAT on it, which HMRC does not accept, or pay it twice when the final invoice arrives.

No validity date

A proforma with no expiry can be presented months later when costs and exchange rates have moved. Print a valid-until date.

Final documents that do not match

If descriptions, codes or prices on the commercial invoice differ from the proforma the buyer's bank or customs broker relied on, payment or clearance can stall. Keep them consistent or explain the change.

Invoicing Tips

  • 1Title the document 'Proforma invoice' at the top and add 'This is not a VAT invoice' or 'This is not a tax invoice'. A buyer's accounts team should not be able to mistake it for a bill.
  • 2Give proformas their own reference series (PF-2026-031). Using the next invoice number leaves a gap or a duplicate in your invoice sequence when the final invoice is issued.
  • 3Print a validity date and the basis of the price (price list, quote or exchange rate used). Banks and import licensing offices often want the proforma to match the final documents.
  • 4State the Incoterms rule and named place (for example 'FCA Manchester, Incoterms 2020'), and show freight and insurance as separate lines only when your price includes them.
  • 5When the advance arrives, issue an invoice for it. A proforma does not record the payment, so your books need a real invoice.
  • 6Keep the final commercial invoice consistent with the proforma: same descriptions, codes and prices, or a note explaining what changed.

Related Resources

Frequently Asked Questions

What is a proforma invoice?

A document sent before a sale that sets out the goods or services, prices and terms on which you will supply if the buyer goes ahead or pays in advance. It looks like an invoice but is not one: it does not record a completed sale and, in the UK, HMRC says it is not a VAT invoice.

Is a proforma invoice a legal invoice?

No. It is not a tax invoice and does not go in either party's books. In the UK it cannot be used to reclaim VAT, and a supplier who receives payment against it must issue a full VAT invoice within 30 days. Whether it binds either side to the price depends on your contract terms.

What is the difference between a proforma invoice and a quote or estimate?

All three come before the sale. A quote or estimate offers a price for the client to accept. A proforma is usually issued once the deal is close and is laid out like the final invoice, often with trade details, so the buyer can pay an advance, open a letter of credit or apply for an import licence.

What is the difference between a proforma invoice and a commercial invoice?

A proforma comes before shipment and states what will be supplied. The commercial invoice is the real sales invoice for goods actually shipped; customs uses it to value and classify them. In the US, a pro forma can stand in at entry only if the commercial invoice is produced later, generally within 120 days.

Can I take payment against a proforma invoice?

Yes, that is one of its main uses: HMRC describes it as the document against which payment is invited. Once paid, issue a proper invoice for the payment so both sides have an accounting record, and show the advance on the final invoice.

Should a proforma invoice have an invoice number?

Give it a reference, but keep it outside your invoice number sequence, for example PF-2026-031. The final invoice gets the next number in your normal series and can quote the proforma reference.

Can InvoiceQuickly create a proforma invoice?

Not as a separate document type. The closest is an estimate on Pro ($9 a month): it prints as 'Estimate' with an EST- number, the client can accept it in their portal, and you convert it to an invoice in one step, then record any advance as a partial payment. If a buyer, bank or customs broker needs a document titled 'Proforma invoice' with trade fields, use this download instead.