Concept guide, Platform
What is a proforma invoice, and is it a real invoice?
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- PureField
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A proforma invoice is a pre-sale document that tells the buyer the items, quantities, prices, tax and payment terms before the sale happens. The document your books rely on is the e-invoice or e-archive invoice issued separately when the goods are delivered or the service is performed.
What is a proforma invoice used for?
A proforma invoice lets the buyer see the full amount and terms on a formal-looking document before they commit. It looks like an invoice but creates no debt; it is the written version of "these are the terms we will sell on".
Common situations:
- Asking for an advance payment. The seller wants a deposit before preparing the order. The buyer's accounts team needs a document showing the amount and bank details before paying; the proforma is that document.
- Imports and foreign trade. Buyers often ask for a proforma to prepare import formalities and payment. Check with your customs broker or bank which document they accept for which step.
- Working with a bank. For a letter of credit or a financing application, the bank may ask for a proforma showing the amount and terms of the goods.
- Internal approval at the buyer. The buyer's purchasing team collects proformas from suppliers to get a budget signed off.
How do a quote, a proforma invoice and an invoice differ?
A quote comes early in the negotiation, a proforma comes close to agreement, and an invoice comes after the sale. All three list similar lines, but their legal and accounting effect is different.
| Quote | Proforma invoice | Invoice (e-invoice) | |
|---|---|---|---|
| When | During the sales conversation | Just before the sale, once terms are settled | When goods are delivered or the service is done |
| Purpose | Present options and prices | State the final amount and payment terms | Record the sale and make the buyer liable |
| Creates a debt | No | No | Yes |
| Basis for accounting entries | No | No | Yes |
| A tax invoice | No | No | Yes |
| Can it change | Often, through negotiation | Reissued if terms change | Cancellation and correction follow set rules |
Is a proforma invoice a legal document?
A proforma invoice is a commercial pre-sale document, but it is not an invoice in the tax sense. Turkey's Tax Procedure Law defines an invoice as the document showing the amount the customer owes for goods sold or work done. When a proforma is issued there is no sale yet, so there is no debt either.
In practice:
- You do not declare VAT or book income or expenses from a proforma.
- The buyer cannot deduct input VAT based on a proforma.
- When the sale happens, the seller issues an e-invoice or e-archive invoice, depending on its tax status.
- If the proforma amount and the later invoice differ, the invoice is what counts.
Tax and accounting effects depend on each business; ask your accountant about your own transaction.
What goes on a proforma invoice?
A proforma invoice carries everything the buyer needs to pay and approve. A complete one usually includes:
- A title that clearly says "proforma invoice"
- Proforma number, issue date and valid-until date
- Seller's legal name, address, tax office and tax number
- Buyer's legal name, address and tax details
- Line items: description, quantity, unit, unit price, discount
- VAT rate and amount, subtotal and grand total
- Currency
- Payment terms: advance percentage, due date, bank name, account holder and IBAN
- Delivery terms and lead time
- Signature and company stamp
The valid-until date matters. On jobs where exchange rates or costs move, leaving it out invites the buyer to pay the old amount later.
How do you make a proforma invoice?
You can make a proforma invoice from a template in a few minutes; what matters is getting the lines and the tax right.
The free quote and proforma invoice generator is built for this. You pick proforma as the document type and enter your company and customer details, the line items, VAT rate and discount; subtotal, VAT and grand total add up as you type. It supports three currencies and has four templates, a signature and a stamp. You download the PDF or email it. No account is needed. When the sale happens you issue the invoice from your own e-invoice or accounting software.
How do you go from proforma to invoice in PureField?
In PureField the quote is prepared in CRM, an accepted quote opens an order depending on the quote type, and the invoice is issued in the Finance module. In Finance, a sales invoice is created for the customer and sent as an e-invoice through the Aposkal connection; customer and product records are matched with those in Aposkal. When payment arrives it is recorded against the invoice and the customer's balance shows on their record. General ledger and trial balance stay in your accounting software.
Evidence
- Turkish Tax Procedure Law No. 213, Article 229
- Defines an invoice as the commercial document the seller gives the customer to show the amount the customer owes for goods sold or work done. Source: mevzuat.gov.tr
- Turkish Tax Procedure Law No. 213, Article 231
- Requires the invoice to be issued within seven days of delivery of the goods or performance of the service. A proforma does not meet the invoicing obligation. Source: mevzuat.gov.tr
Make your proforma in the free generator now, and see the step to invoicing in a PureField demo. Book a demo
Frequently asked questions
How is a proforma invoice different from an invoice?
A proforma is a pre-sale document stating the price and terms. The invoice is issued once the sale happens and is the basis for accounting entries; in Turkey that is an e-invoice or e-archive invoice.
Should VAT be shown on a proforma invoice?
Yes. The VAT rate and amount are shown so the buyer sees the total they will pay. That VAT is not declared and the buyer cannot deduct it; the invoice issued later is the taxable document.
How long is a proforma invoice valid?
The law sets no period; the seller writes it on the document. For products whose exchange rate or cost moves, a short validity period reduces the gap with the later invoice.
How do you send a proforma invoice to the customer?
As a PDF by email. When the sale happens you issue the e-invoice or e-archive invoice separately; in PureField Finance, e-invoices go out through the Aposkal connection.
Does the free proforma generator store my data?
The form is saved only in your browser as you type. The PDF is generated on our server and a copy of each PDF is kept on record. If you email it, your address is recorded too.