Format of a proforma invoice: required fields and a sample

The format of a proforma invoice is a one-page layout headed "Proforma Invoice" that shows the seller, the buyer, a reference number, itemized goods or services, prices, tax, delivery and payment terms, and a statement that it is not a request for payment. A proforma invoice is a preliminary bill a seller sends before goods or services are delivered, to confirm the price and terms. This guide gives the full sample proforma invoice format, field by field, and explains what a proforma can and cannot do.

It is written for freelancers and small businesses in the United States, the United Kingdom and Germany. It describes common practice and cites the published rules. It is not tax or legal advice.

What is the standard format of a proforma invoice?

The standard format has seven blocks: a title, two parties, references, line items, totals, terms and a notice. Keep them in this order, because buyers, banks and customs agents all look for the same things in the same places.

1. Title. Write "Proforma Invoice" in large type, so nobody mistakes it for a final bill.
2. Seller and buyer. Full names, addresses, contacts and tax or VAT numbers.
3. References. A proforma number, the issue date, a valid-until date and the buyer's order or PO number.
4. Line items. Description, quantity, unit price and line total. For shipped goods, add a product code, the country of origin and the weight.
5. Totals. Subtotal, shipping, tax if it applies, and the total in a named currency.
6. Terms. Delivery terms, payment terms, bank details and the expected ship date.
7. Notice. A sentence such as "This is a proforma invoice and not a request for payment or a tax invoice."

The notice is the line most often missing, and it is the one that does the most work. It prevents the buyer from booking the document as a purchase invoice.

Sample proforma invoice format: a worked example

The sample below is a proforma invoice from a German workshop to a customer in the United Kingdom, for goods not yet shipped. Every figure is an assumed 2026 illustration, so replace each one with your own.

PROFORMA INVOICE                     Proforma No.: PF-2026-0051
Date: October 8, 2026                Valid until: November 7, 2026
Buyer's order ref: PO-8841

Seller: Kreft Werkzeugbau GmbH, Industriestr. 12, 42103 Wuppertal, Germany
        VAT ID: DE000000000 (sample)
Buyer:  Tyne Fabrication Ltd., 5 Quay Road, Newcastle NE1 3AA, United Kingdom

Item                         Code     Qty    Unit price     Amount
Steel jig, type B            JB-220     4     EUR 310.00    EUR 1,240.00
Clamp set, 12 piece          CS-12     10      EUR 48.50      EUR 485.00
Packaging and crating                   1      EUR 60.00       EUR 60.00

Subtotal                                                  EUR 1,785.00
Freight (DAP, Newcastle)                                    EUR 210.00
TOTAL (no tax shown, see note)                            EUR 1,995.00

Origin: Germany      Gross weight: 96 kg      Ship date: October 22, 2026
Payment: half deposit on acceptance, balance before dispatch.
Bank: IBAN DE00 0000 0000 0000 0000 00 (sample)

This is a proforma invoice and not a request for payment or a tax invoice.

Check the sums. 4 x 310 = 1,240 and 10 x 48.50 = 485. With EUR 60.00 of packaging the goods total EUR 1,785.00. Adding EUR 210.00 of freight gives EUR 1,995.00. A half deposit is EUR 997.50.

The tax treatment of the sale depends on the route and the buyer, and you should confirm it with an adviser or the tax authority before you issue the final invoice. The sample therefore says "no tax shown, see note" instead of guessing.

What is the difference between a proforma invoice and a commercial invoice?

A proforma invoice is a preliminary quote-like document, and a commercial invoice is the final record of a completed sale. The proforma comes first. The commercial invoice follows once the goods ship or the work is done.

The table above shows the two documents at a glance. The key point is the last row. A proforma cannot be used to reclaim tax, which is why buyers still need the final invoice.

Is a proforma invoice a valid VAT invoice?

No. A proforma invoice is not a valid VAT invoice in the United Kingdom. The HMRC manual VATREC9020 says that pro-forma or similar invoices are not acceptable evidence for claiming input tax. The same page says that if the issuer later receives payment or makes the supply, a full VAT invoice must be issued within 30 days.

In practice that means two things. First, a UK buyer who pays against your proforma cannot reclaim VAT until you send the final invoice. Second, you must send that final invoice on time, so put a reminder in your diary when you issue the proforma.

In Germany, the final invoice has to meet § 14 UStG. That section lists the full name and address of both parties, a tax number or VAT ID, the issue date, a sequential invoice number, the quantity and type of goods or services, the date of supply, the net amount by tax rate, the tax rate and the tax amount. A proforma with its own "PF" number does not satisfy the sequential-number rule for invoices, so keep the two series apart.

When should you use a proforma invoice?

Use a proforma invoice when you need the buyer to agree a price before you start, or when a third party needs a document before the goods move. Four situations come up most often.

• Taking a deposit or prepayment. The buyer needs something to pay against, and a proforma states the amount and the bank details.
• Export and customs. Customs agents and freight forwarders often ask for a document that describes the goods and their value before the commercial invoice exists. Confirm what your own broker needs.
• Letters of credit and bank approvals. A bank may ask for a proforma to approve a payment or a trade facility.
• Custom or made-to-order goods. The buyer approves the price and specification before you spend money on materials.

If the job is a small service for a local client, a quote is usually the better document. Our guide Quote template: what to include, with a free example covers that case, and What is a sales invoice? Required fields and a worked example covers the final bill.

Which extra fields do export proforma invoices need?

Export proforma invoices need the same basics plus fields that help customs and carriers identify the goods. There is no single global format, so confirm the list with your freight forwarder or the customs authority of the destination.

These fields are common practice:

• Commodity code. The tariff or Harmonized System code for each product line.
• Country of origin. Where the goods were made.
• Delivery terms. An Incoterms rule such as DAP (delivered at place), with the named place.
• Weights and dimensions. Net and gross weight, and the number of packages.
• Currency. One named currency, with the exchange rate if you convert.
• Reason for export. A phrase such as "sale" or "sample, not for resale" where it applies.

Leave a field out only if you know it does not apply. A missing commodity code is a common cause of delay at the border.

How do you number and file proforma invoices?

Number proforma invoices in their own series, and keep them in a separate folder from your tax invoices. A prefix does the job: PF-2026-0001, PF-2026-0002 and so on. Never take a number from the main invoice sequence, because a proforma is not part of your sales record.

When the goods ship, issue the final invoice with its own number and quote the proforma number on it, for example "Ref: proforma PF-2026-0051, deposit received October 12, 2026". If the buyer paid a deposit, show it as a deduction on the final invoice. Our guide What is an invoice number? How to number invoices explains the main sequence in detail.

Keep both documents for as long as your tax authority can ask for them. In the United States the default retention period is 3 years. It becomes 6 years if you leave out more than 25% of your gross income, and indefinitely if you file no return or a fraudulent one, according to the IRS record retention guidance.

What mistakes make a proforma invoice cause trouble?

Most proforma problems come from treating the document as an invoice. Avoid these five habits.

• Leaving off the notice. Without it, the buyer may book the proforma as a bill.
• Using the main number series. This creates gaps in your invoice sequence.
• Showing a tax amount you cannot support. If you are unsure of the tax treatment, say so on the document.
• No valid-until date. Prices can change, so set a date.
• Never issuing the final invoice. The buyer cannot reclaim tax, and you risk a late-invoice problem.

If you want the layout filled in for you, the Invoqk proforma invoice generator builds the document from a short description, with its own numbering and the notice already in place.

Spot a mistake in this guide? Contact the Invoqk editorial team and we will check it against the sources. You can also read about Invoqk and who writes these guides.