A proforma invoice is a preliminary bill you send before the work or delivery is final, showing what the client can expect to pay, and it trips people up because it looks like an invoice but is not a demand for payment. Used well, it confirms the price and terms in a formal document so a client can approve a budget or arrange payment, without creating an accounting record you then have to cancel. Here is what a proforma invoice is, what to put on one, and a sample you can copy.
What a proforma invoice is
A proforma invoice is a good-faith estimate presented in the format of an invoice, sent before goods or services are delivered. It states the items, quantities, prices, and terms the client can expect, but it does not request payment and is not recorded as a sale or an account receivable. Think of it as a formal quote that looks like the invoice to come.
It differs from a commercial invoice, the real one, in a few ways. A commercial invoice is a demand for payment, carries a formal invoice number, and is booked in your accounts. A proforma is provisional: the amounts can still change, it is clearly labeled "proforma," and it converts into a proper invoice once the work is agreed or delivered. Sending a proforma first, then the commercial invoice after, keeps your books clean.
What to include on a proforma invoice
A proforma invoice needs most of the fields of a normal invoice, clearly marked as provisional.
The label "Proforma invoice":: stated clearly, so it is not mistaken for a demand for payment.
Your details and the client's:: names, business names, and contact info.
Issue date and validity:: the date and how long the quoted prices hold.
A reference number:: a proforma or quote reference, kept separate from your invoice numbering.
Itemized goods or services:: each item with quantity and estimated price.
Estimated subtotal, tax, and total:: the expected amounts, noted as estimates.
Terms:: the payment terms and delivery that will apply once it becomes a real invoice.
A note that it is not a demand for payment:: so the client understands the next step.
Labeling it clearly and keeping its reference separate from your real invoice numbers is what stops a proforma from being mistaken for the commercial invoice or double-counted in your books.
Sample proforma invoice
Here is what a realistic proforma invoice looks like, for a project quoted before work begins.
| Description | Qty | Rate | Amount |
|---|---|---|---|
| Website redesign (estimated) | 1 | $4,500 | $4,500 |
| Copywriting (estimated, 5 pages) | 5 | $200 | $1,000 |
| Estimated tax | 1 | $0 | $0 |
Estimated total: $5,500 · Proforma only, not a demand for payment · Prices valid 30 days
Presenting the expected costs in a formal layout, clearly marked as a proforma and with a validity date, lets the client approve the price and budget for it, while leaving you free to send the real invoice once the work is agreed.
Build your proforma invoice for free
You do not need to build this from scratch. Our free invoice generator lays out every field above, does the math, and downloads a professional PDF in minutes, with no signup. Add your estimated items, label it a proforma, and send.
The free tool is ideal for a one-off proforma. What it does not do is convert it into the commercial invoice later and track which are paid. FileCurrent saves your client details so both the proforma and the final invoice auto-fill, and it tells you which real invoices are paid and which are not.
When to use a proforma invoice
A proforma fits a few specific moments in a project.
Send one when a client needs a formal price to approve a budget or release funds internally, when you want to confirm the scope and cost before starting, or when a buyer needs an estimated total in advance, as with international orders. Once the work is agreed or delivered, send the commercial invoice, with a proper invoice number, which the how to write an invoice for freelance work guide covers, and which is the document that actually requests payment. Keep proforma references separate from your invoice numbers, as the what is an invoice number guide explains.
Frequently asked questions
What is a proforma invoice?
It is a preliminary bill sent before goods or services are delivered, showing the items, prices, and terms the client can expect. It is presented in the format of an invoice but does not request payment and is not recorded as a sale. It works like a formal quote that converts into a real invoice once the work is agreed or delivered.
What is the difference between a proforma and a commercial invoice?
A commercial invoice is a demand for payment, carries a formal invoice number, and is booked in your accounts. A proforma is provisional, clearly labeled "proforma," its amounts can still change, and it is not a demand for payment or an accounting record. You send the proforma first to confirm the price, then the commercial invoice to request payment.
Does a proforma invoice need an invoice number?
It should carry a reference, such as a proforma or quote number, so both sides can track it, but that reference should be kept separate from your real invoice numbering. The formal invoice number belongs to the commercial invoice you send afterward, which is the document that is recorded in your accounts and requests payment.
Can you get paid from a proforma invoice?
A proforma is not itself a demand for payment, so it is not the document you collect against. A client may use it to approve a budget or arrange funds, but you issue a commercial invoice, with a proper invoice number, to actually request and record payment. Some clients do pay against a proforma, after which you issue the matching invoice for your books.
How do I make a proforma invoice?
List your details and the client's, mark it clearly as a proforma, add an issue date and validity, a quote reference, and the estimated items with prices, then show the estimated total and a note that it is not a demand for payment. A free invoice generator handles the layout, and a dedicated tool converts it into the final invoice later.
A clear proforma invoice confirms the price up front and keeps your books clean until the real invoice goes out. FileCurrent saves your clients, turns a proforma into the commercial invoice in a click, and tracks which are paid, so quoting and billing stay connected. $15/month or $129/year. 7-day free trial, no card required.