Proforma Invoice: What to Include and When to Send One
What a proforma invoice is for — international quotes, advance payments, customs paperwork — which details it needs, and what customs asks for when goods cross a border.
Invoicing once the goods ship?
BuildWithRiz's free generator makes final invoices: every PDF is headed "Invoice", so it is not a proforma — a proforma has to be clearly marked as one. Use the checklist below for the proforma, then raise the final invoice in the generator once the order is confirmed — no signup, nothing stored on our servers.
Open the invoice generatorWhat is a proforma invoice?
A proforma invoice is a preliminary bill of sale issued before goods or services are delivered. Think of it as a firm quote with all the line-item detail of an invoice — but without the legal obligation to pay. Customs authorities, purchasing departments, and international clients all use proforma invoices to understand exactly what they're about to receive and what it will cost.
When should you send a proforma invoice?
- International shipments — customs often require a proforma for clearance
- Advance-payment arrangements — when the client is paying before work starts
- Large B2B orders where procurement needs a formal document to raise a PO
- Enterprise quotes where a plain estimate isn't formal enough
- When the client asks for "a quote we can submit to accounting"
What every proforma invoice must include
- "Proforma Invoice" clearly labeled at the top (not "Invoice")
- Your business details and the client's billing details
- A unique document number (e.g. PROF-2026-001)
- Issue date and an expiry/validity date
- Detailed line items with quantities and unit prices
- Subtotal, tax, shipping/handling, and final total
- Payment terms and accepted payment methods
- Estimated delivery date or lead time
- A statement that it is not a demand for payment
Shipping goods abroad: what customs will also ask for
For a services job the checklist above is enough. When physical goods cross a border, the buyer often needs the proforma to arrange an import licence, a letter of credit or customs clearance, so customs brokers commonly ask for more:
- The HS (tariff) code for each product, which the buyer's customs authority uses to set the duty rate.
- Country of origin of the goods — where they were made, not where they ship from.
- Net and gross weight and the number of packages, so the figures can be checked against the shipping documents.
- The delivery terms as an Incoterm, such as EXW, FOB or DAP, which fixes who pays freight, insurance and import duty.
- The currency and declared value of each line, which should match what the final commercial invoice will say.
Requirements differ by country and product, so ask the buyer or their customs broker what they need before you send it. Once the order is confirmed and ships, issue the final commercial invoice with your normal invoice number; its figures should match the proforma, and any change should be explained.
Proforma invoice vs commercial invoice
| Feature | Proforma | Commercial |
|---|---|---|
| When issued | Before delivery | After delivery |
| Legally binding? | No | Yes |
| Demands payment? | No | Yes |
| Used for accounting? | No | Yes |
For a deeper look, see our guide on proforma invoice vs commercial invoice.
FAQ
Can a client legally refuse to pay a proforma invoice?
Yes. A proforma invoice isn't a demand for payment — it's a preview of what the commercial invoice will look like once the work is done. Once you deliver and issue a commercial invoice, payment becomes legally required under your agreed terms.
Should the proforma total match the final invoice?
In most cases, yes — the whole point of a proforma is to lock in the price before work starts. If scope changes, issue a revised proforma before shipping the final invoice.