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Proforma Invoice: When to Use One (vs a Final Invoice)

· · Reviewed by NestInvoice editorial team

A proforma looks like an invoice but usually is not the final tax invoice. People use it for deposits, customs paperwork, or a “this is what we expect to bill” preview. Label it clearly so accounts payable does not book it as the real bill — and keep its number out of your final invoice sequence if the client already filed the draft.

What a proforma is (and is not)

A proforma is a preview of charges in invoice layout: seller, buyer, lines, totals. It is typically not the document that creates the tax invoice obligation or the AR invoice in the client’s books.

If you need a price for the client to accept before work starts, a quote or estimate may be the better label. Use proforma when the other party asked for invoice-shaped totals (bank, customs, deposit).

Typical uses

Customs and cross-border shipments, deposit requests before production, or giving finance a draft total before the final invoice number is issued.

When work is done and payment is due, send a real invoice — how to create one.

  • Title the document Proforma Invoice (or local equivalent) so it is not mistaken for the tax invoice
  • Show currency and expected totals the same way you will on the final bill
  • Do not imply the amount is already due unless you truly want a deposit now

Keep numbers separate

Do not recycle a proforma number as the final invoice number if the client already filed the proforma. Use a clear title and your normal numbering discipline.

A simple pattern: PF-0042 for the preview, INV-0042 or INV-0108 for the final — whatever stays unique in your books.

Build one in the free editor

Open the proforma invoice generator, fill From/To and line items, and confirm the heading says Proforma. Download PDF — free, logo optional, no signup. Convert later by starting a final invoice — do not silently overwrite the old file’s number.

Freelancers collecting a kickoff deposit can use the same proforma flow, then bill the remainder on a freelance invoice. Habits that get you paid: how to invoice as a freelancer.

Disclaimer

Customs and tax treatment of proformas vary by country and shipment. Confirm with your shipper, broker, or adviser. This guide is for clear PDF labeling, not compliance or tax advice.

Related guides

Keep reading — these pages link the next steps in a normal billing workflow.

Try it free

Open the generator for this topic, edit in your browser, and download PDF — no account required. Drafts stay on your device.

Frequently asked questions

Is a proforma the same as a quote?

Not exactly. Quotes propose a price for acceptance; proformas often preview invoice-style totals for shipping or payment setup. See [invoice vs estimate vs quote](/guides/invoice-vs-estimate).

Can I use your generators for a proforma?

Yes — open a [proforma generator](/templates/proforma-invoice-template) or change the document title on a standard layout, and keep numbering distinct from final invoices.

Does a proforma collect VAT or GST?

Usually it is not the tax invoice. Some markets still want tax shown as an estimate. Confirm with your adviser or broker before you treat a proforma as a taxable document.

When should I send the real invoice?

When the work or goods are delivered (or as your contract says payment is due). Then use a final invoice with a new unique number — [how to create an invoice](/guides/how-to-create-an-invoice).

Can customs treat a proforma as the commercial invoice?

Sometimes they ask for one or the other. Follow the shipper or broker’s instruction. Do not assume a labelled proforma PDF is enough for every border.