taxInvoice.appCommercial invoice vs proforma invoice
Short answer: A proforma invoice is a preliminary quote sent before a sale is confirmed or shipped: it is not a demand for payment or a tax document. A commercial invoice is the final document for a completed sale, used by customs to value goods and assess duty. Exporters often send a proforma first, then a commercial invoice with the shipment.
| Proforma invoice | Commercial invoice | |
|---|---|---|
| Purpose | Quote or estimate before the sale | Final bill for a completed sale |
| Legal or tax document | No | Yes, for customs and accounting |
| Demand for payment | No (may request an advance) | Yes |
| Typical use | Advance payment, letters of credit, import licences | Customs clearance, duty assessment |
| Can change later | Yes | Only by credit note or a new invoice |
| Key extras | Validity date | HS codes, country of origin, Incoterms, declaration |
Typical export flow
- Buyer asks for a quote: send a proforma invoice with a validity date.
- Buyer pays the advance or opens a letter of credit.
- Goods ship with a commercial invoice plus the packing list and transport document.
Read how to fill in a commercial invoice for each field.
Free tools for this
Frequently asked questions
Can a proforma invoice be used for customs?
Some customs authorities accept a proforma when there is no sale (for example samples or gifts), but most shipments need a commercial invoice. Check with your carrier.
Does a proforma invoice need a tax number?
It is not a tax document, but including your tax or VAT number helps buyers and banks.