Pro forma invoice: what is it and when do you use it?
Written by Ilias Aarrass4 min read · Published on · Last reviewed on 
In short
A pro forma invoice is a provisional document that looks like an invoice but is not one: it creates no VAT, does not count as turnover and the client cannot deduct VAT with it. You use it for advance payments, customs and quotes, with its own numbering outside your invoice series.
- A pro forma invoice is not an invoice for VAT purposes.
- Give it its own number, never from your consecutive invoice series.
- With an advance payment you must still issue a real invoice.
- VAT can only be deducted with the real invoice.
A client asks for a pro forma invoice before paying, or your supplier abroad includes one with the shipment. The term pro forma means 'for the sake of form'. It is a document that looks like an invoice but legally and for tax purposes is not one. It does not create VAT and the client may not deduct VAT with it. This article explains when to use one, what it should contain and how to keep your records straight.
When do you use a pro forma invoice?
There are three common situations.
- Advance payment: the client only pays once they have a document with the exact amount, for example because their finance department requires it.
- Customs: for a shipment outside the EU, the pro forma invoice states the value for the customs declaration, even for free samples.
- Binding offer: the client wants a price quote in invoice form, to get internal approval.
What do you put on it?
A pro forma invoice contains mostly the same details as a normal invoice: your business details, those of the client, a description, quantities, prices, VAT and the total. The key difference: put 'pro forma invoice' clearly at the top, and do not give it a number from your consecutive invoice series. Use a separate numbering, for example PF-2026-001.
If the pro forma is for customs, also include the commodity code, country of origin, weight and reason for shipment. See importing from outside the EU for the other side of that shipment.
No VAT, no turnover: so what then?
You do not book a pro forma invoice as turnover and do not include it in your VAT return. Only when you issue the real invoice does the turnover count and the VAT arise. Issue that real invoice as soon as the client pays or you deliver, with a number from your regular series.
Watch out with advance payments: if you receive money before delivery, you already owe VAT on that advance. You must then issue a real invoice no later than the fifteenth day of the month after receipt. How to book it is explained in booking advances and deposits.
Do you receive a pro forma yourself?
If you pay a supplier on the basis of a pro forma, you cannot deduct the VAT on it. After payment or delivery, ask for the real invoice and only then book the costs and VAT. See requirements for a purchase invoice. If something is later wrong with a real invoice, you correct it with a credit note, not with a new pro forma.
Frequently asked questions
Is a pro forma invoice a real invoice?
No. It is a provisional document. It does not create VAT and does not count as turnover.
Can I deduct VAT on a pro forma invoice?
No. You need the real invoice for that. Request it after payment or delivery.
What number do I give a pro forma invoice?
A separate number outside your regular invoice series, for example prefixed with PF, so that your consecutive invoice numbering stays intact.
Sources
- Invoice requirementsBelastingdienst · belastingdienst.nl
Sources checked on
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
