What is a Pro Forma Invoice? A Legal Perspective

Definition & Meaning

A pro forma invoice is a preliminary document provided by a seller to a buyer, outlining the details of a transaction before the actual sale occurs. It specifies the goods to be delivered, their prices, and other terms agreed upon by both parties. Unlike a standard invoice, a pro forma invoice is not recorded as an accounts receivable by the seller or as an accounts payable by the buyer. This document is often used to facilitate advance payments or to declare the value of goods for customs purposes.

Table of content

Real-world examples

Here are a couple of examples of abatement:

Example 1: A manufacturer issues a pro forma invoice to a retailer for a bulk order of electronics. The invoice outlines the quantity, price, and delivery date agreed upon, allowing the retailer to arrange for advance payment.

Example 2: An exporter provides a pro forma invoice to a foreign buyer to declare the value of goods for customs clearance. This document helps the buyer understand the costs involved before finalizing the purchase. (hypothetical example)

What to do if this term applies to you

If you need to issue or respond to a pro forma invoice:

  • Ensure all details, such as product descriptions and prices, are accurate and agreed upon by both parties.
  • Consider using a template from US Legal Forms to create a professional document.
  • If you have questions or the situation is complex, consult a legal professional for tailored advice.

Quick facts

Attribute Details
Purpose Outline transaction details before sale
Legal Status Not a binding invoice
Common Use Advance payments, customs declarations

Key takeaways

Frequently asked questions

A pro forma invoice is a preliminary document that outlines the terms of a sale before it occurs, while a regular invoice is issued after the sale and requests payment.