A proforma invoice usually describes a proposed transaction before the final invoice. A commercial invoice records the goods and value in a sale and supplies information needed for international shipping. For goods sold across borders, a commercial invoice is normally the relevant shipping invoice. Some non-sale shipments, including samples, may use a proforma invoice instead, subject to the carrier and destination requirements.
Start with the purpose of the shipment: are you quoting an order, shipping goods that were sold, or sending goods without a sale? That distinction is more useful than treating one document title as universally valid and the other as universally invalid.
Proforma Invoice vs Commercial Invoice: Side-by-Side
| Question | Proforma invoice | Commercial invoice |
|---|---|---|
| What does it describe? | Proposed prices and terms, or a non-sale shipment where accepted | Goods, values and terms for a sale |
| When is it prepared? | Often before the order is finalized | With final shipment details, before dispatch when required for clearance |
| Is it a receipt? | No | No; an invoice alone does not confirm payment |
| Can customs use it? | In some non-sale cases; confirm the shipment requirements | Commonly used for goods sold internationally |
| Can details change? | Revise the draft and identify the current version | Keep a traceable correction process and inform affected parties |
| Does its title alone settle a contract dispute? | Do not assume so | Do not assume so; the agreement and applicable law matter |
What Is a Proforma Invoice?
A proforma presents the products or services, quantities, proposed prices, currency and terms for a transaction. A buyer may use it to approve a budget or arrange the next step with the seller. Clearly label it Proforma Invoice and include a reference, date and validity period so the buyer can distinguish it from the final bill.
For a proposed order, state which details remain estimates: delivery costs, final quantities or a price that expires on a particular date. Do not describe an unpaid estimate as proof that payment has been received.
Use the proforma invoice generator to prepare a draft. For a simpler price proposal without shipping details, a quote may fit the job better.
What Is a Commercial Invoice?
For international goods shipments, a commercial invoice describes the transaction and the goods for customs. Check the carrier's required fields before dispatch. Preparing it only after delivery can be too late for the shipping process.
A generic PDF is not a guarantee that a shipment meets all destination requirements. Check the description of each item, parties, currency, quantities, values, country of origin, classification and shipment-specific information with the carrier or customs broker. Other paperwork may also be required.
Can a Proforma Invoice Be Used for Customs?
Sometimes. FedEx's international shipping guide lists proforma invoices among documents used for free goods such as samples and products not intended for sale. It also says the required documents depend on the origin, destination and goods.
DHL's customs documentation guidance describes customs invoices as either commercial or proforma. Confirm the appropriate type and valuation with your carrier for the actual shipment; a free sample should not automatically be declared as having zero customs value.
Before exporting, tell the carrier whether the shipment is a sale, sample, gift, return or another transaction. Ask which invoice and supporting documents it requires for that destination. Keep its instructions with your shipping records.
Worked Example: A Quote Becomes a Shipment
This is a fictional document workflow, not a shipping valuation or tax recommendation.
A supplier proposes an order of 20 replacement parts at $15 each, plus $40 shipping. Its proforma shows:
| Proposed line | Calculation | Amount |
|---|---|---|
| Replacement parts | 20 × $15 | $300 |
| Shipping | Quoted separately | $40 |
| Proposed total | $300 + $40 | $340 |
The buyer then orders 18 parts and shipping stays at $40. The final sale figures are $270 for the parts and $40 shipping, totaling $310. The supplier updates the actual shipping documentation and references the original proposal. It does not copy the $340 estimate into the final invoice unchanged.
If the supplier instead sends two samples without selling them, it asks its carrier which documents and customs value are required. The absence of a selling price does not remove the need to describe the goods accurately.
Keep the Document Trail Clear
- Prepare the proposal with quantities, prices, currency and any validity limit.
- Keep the customer's acceptance and agreed changes with the order.
- Prepare the required shipping invoice using the actual goods and values before dispatch.
- Check the documentation with the carrier or customs broker.
- Record payment separately and issue a receipt when money is received.
For accounting, a draft proforma is not by itself evidence of earned revenue or received payment. Record the underlying transaction under your accounting method and local rules; ask your accountant how deposits and final invoices should be recorded. See the invoice, receipt and quote comparison for the different document roles.
Frequently Asked Questions
Is a proforma invoice legally binding?
A proforma is usually a preliminary document. Do not decide enforceability from its title alone: the agreed terms, acceptance, conduct and applicable law can matter. Keep the accepted agreement and seek jurisdiction-specific advice for a disputed obligation.
Can I use a proforma invoice for customs clearance?
Some non-sale shipments may use one. FedEx identifies samples and goods not intended for sale as examples; DHL recognizes both commercial and proforma customs invoices. Confirm the requirements for the goods, route and shipment purpose with your carrier before dispatch.
Does a commercial invoice prove payment?
No. It describes the sale and relevant billing or shipping details. Keep a receipt or other payment record to show that money was actually received.
Can I download an Invoity proforma invoice for free?
Creating and previewing are free. A final PDF costs $4.99 without a subscription, or is included with Unlimited. No account is required for a single PDF purchase. See current pricing; applicable tax is shown at checkout.
Prepare the Right Document
Use a proforma for the proposed order and confirm shipping requirements before choosing the customs invoice. You can create and preview a proforma before paying for a final PDF. Check that any shipment-specific fields and supporting documents are complete before sending it to a carrier.