Pro forma invoice in general: explanation, difference to commercial invoice and use cases
What is a pro forma invoice?
The pro forma invoice is a special type of invoice. It is a document that differs primarily from the conventional invoice in that it does not request payment from the buyer. As its name suggests, it is only issued “pro forma”, i.e. for the sake of form. The pro forma invoice is therefore not recorded in the accounts.
Free templates and samples for pro forma invoicing:
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In which area is a pro forma invoice used?
Typical areas of application include
- Prepayment / advance payment: used provisionally until the commercial invoice is issued (this is then used for accounting purposes)
- Order / order confirmation: records order or purchase order by customer
- Preliminary calculation: as price information for customers
- Banking transactions, including letters of credit: as a document for international financing or payment guarantees
- Customs clearance: as a customs document for special imports/exports from/to other EU countries (e.g. samples, gifts, donations)
What is the difference between a pro forma invoice and an ordinary commercial invoice?
An overview of the most important differences between a pro forma invoice (informative, provisional invoice without a request for payment) and a commercial invoice (i.e. a “normal” invoice with a request for payment):
| Commercial invoice | Pro forma invoice | |
| Purpose | Receipt for purchase / sale | Information for future purchase / sale or as proof of the value of the goods |
| Payment | Including payment request for recipients | No payment request for recipients |
| Accounting | Used as a sales document in accounting | Generally not relevant for accounting |
| Use | Regular invoice in business transactions | Special cases, e.g. as advance information to potential customers or for customs clearance of sample shipments abroad |
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Pro forma invoice in customs: background, purposes, example of a use case
Why can a pro forma invoice be required by customs?
If goods are sent to or from a third country, an invoice must generally be enclosed with the delivery – even if no payment is required. This is because goods sent to or from countries outside the EU are generally subject to declaration in accordance with customs regulations. Exports therefore require a customs declaration including an invoice, which states the value of the goods, among other things. If there is no regular commercial invoice, a substitute must be enclosed with the goods: the pro forma invoice. In this case, this invoice is only issued “pro forma” (Latin for “for the sake of form”).
When exactly is a pro forma invoice required for customs clearance?
A pro forma invoice is required for customs clearance in various contexts. They are often associated with a special form of delivery. Frequent cases in which a pro forma invoice must be issued are
- when sending sample shipments, gifts and donations
- if the goods have already been paid for in advance (subsequent commercial invoice then as a regular supporting document)
- for the temporary use of goods abroad
- for warranty processing, replacement deliveries and exchange of goods
- as an offer – especially if goods are also sent
Example: Sample shipment with pro forma invoice
A sample consignment is sent from an EU country to a country outside the EU. Although no payment is required for this type of shipment, the value of the goods must still be declared to the relevant customs authorities. A pro forma invoice must therefore be issued for the goods.
What should a pro forma invoice for customs look like?
In principle, the same information must be provided on a pro forma invoice as on a conventional commercial invoice. However, a pro forma invoice must be clearly marked “pro forma invoice”.
The standard form of a pro forma invoice usually includes the following additional information:
- Sender: Name and address
- Recipient: name and address (telephone, fax, contact person)
- Delivery address, if different
- Terms of delivery
- Invoice number, place, date
- Value added tax identification number, EORI number
- Customs tariff numbers
- Gross and net weight, country of origin, parcel number
- Signature, stamp
Free samples & templates for the pro forma invoice
Do you need a pro forma invoice to process a foreign trade delivery with customs? Simply use our practical templates and samples – they provide an example of the form and content of a pro forma invoice.
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Download Proforma Invoice Template for Word (2010 .docx or later) Only available in German! |
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Download Pro Forma Invoice Template for Word (97-2003 .doc) Only available in German! |
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Download proforma invoice sample in PDF format Only available in German! |
General rules on the information on pro forma invoices
Even if an invoice is only issued pro forma and is not recorded in the accounts as a sales document, the data contained therein must be complete and correct. The actual value of the goods is one of the key details.
What value must be stated on the pro forma invoice?
When issuing or receiving a pro forma invoice for the customs clearance of a delivery, it is important that the amount stated corresponds to the actual value of the goods.
Important: This also applies to sample shipments, even if they are subject to a goods value limit for customs exemption for EU imports (usually 50 euros, note: new rules for small shipments from 01.07.2026).
What happens if the value of the goods on the pro forma invoice is incorrect?
Customs clearance based on an incorrect value of goods on the pro forma invoice can be punished as tax evasion if the value of the goods is not subsequently corrected in an adjustment. Depending on the case, the declarant, the principal or the representative of the company, e.g. the managing director, may be liable.
This is important to note, as in practice a lower value of goods is often stated on the pro forma invoice in order to reduce or avoid customs duties and import VAT.
What else needs to be considered when creating a pro forma invoice for foreign trade?
When it comes to goods intended for foreign trade, the following aspects are important:
- Deliveries abroad can be exempt from VAT if all requirements are met. Corresponding invoices must therefore be in net form.
- Deliveries to companies in other EU countries are subject to purchase tax.
If goods are supplied to persons liable to purchase tax (usually entrepreneurs) in other EU member states, the VAT identification number (VAT ID no.) of the recipient and the supplier as well as a reference to a tax-free intra-Community supply should appear on all invoices. This also applies to German VAT-liable persons / companies that receive deliveries from other EU member states.
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We have a free template (sample) for you to create your pro forma invoice:
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For more information on the subject, please contact your customs office or visit Zoll.de