Proforma Invoice: What It Is, and a Free Template Generator

What is a proforma invoice?

A proforma invoice is a preliminary invoice a seller sends to a buyer before the goods are supplied or before payment is made. The term "pro forma" means "as a matter of form": it sets out, in the form of an invoice, exactly what the seller proposes to supply, in what quantity, at what price, and on what terms.

Critically, a proforma invoice is not a demand for payment and is not the final accounting record of a sale. It is a good-faith statement of intent that the buyer can rely on to plan, to arrange financing, or to obtain an import permit. Once the sale is completed, a definitive commercial invoice replaces it.

For UK ecommerce sellers shipping goods internationally, the proforma invoice is a routine document, especially for samples, replacements, or quotes to overseas business customers.

Proforma invoice vs commercial invoice

This is the distinction that matters most, and the one customs cares about.

In short: a proforma invoice tells the buyer "this is what I will sell you, and what it will cost"; a commercial invoice says "this is what I sold you; please pay." On a completed sale, the commercial invoice is what customs uses to work out the customs value, duty and import VAT, not the proforma.

When UK ecommerce sellers use a proforma invoice

Common situations where a proforma is the right document:

• Giving a firm quotation to an overseas business buyer who needs a formal document to approve the purchase or release funds.
• Supporting a buyer's import permit or letter of credit. Many import licences and trade-finance arrangements require a proforma invoice up front.
• Shipping samples with no commercial value, where there is no sale and so no commercial invoice, but customs still needs a document describing the goods and a nominal value.
• Sending replacements or warranty items at no charge, where you must still declare the goods and a value for customs.
• Confirming an order before taking payment, so the buyer can see the full landed terms (with the landed cost in mind).

If the transaction is a normal completed sale, issue a commercial invoice instead (or as well, once the sale is finalised).

What to include on a proforma invoice

A proforma invoice should carry enough detail to function as a quote and to clear customs where needed. Include:

• Exporter details: your business name, address, and contact.
• Your EORI number (and VAT number where relevant). See the EORI guide.
• Buyer / consignee details: name and full address.
• A unique invoice number and the date.
• A clear description of each item, with its commodity (HS) code and country of origin.
• Quantities and unit prices, and the line and total values.
• The currency.
• The Incoterms rule and named place (for example DAP London), which sets who is responsible for freight, insurance and import charges.
• The reason for export (sale, sample, gift, repair, replacement, return).
• A signed declaration that the details are true and correct.

The generator below builds a document with all of these fields. Get the commodity codes and values right, because even on a proforma they feed customs decisions on the way out and in.

Proforma invoices and customs

Two points that trip people up:

1. For a completed sale, customs values the goods from the commercial invoice, not the proforma. The proforma can support pre-clearance and quotes, but the final customs value on a sale rests on the commercial invoice and HMRC's valuation rules (see HMRC guidance on customs value).
2. Even no-charge shipments need a value. Samples, gifts and replacements still need a realistic value declared for customs, even though no money changes hands. Declaring "no commercial value" without a figure is a common cause of customs hold-ups; state a fair market value and the reason for export.

The proforma sits alongside the other export documents: the Shipper's Letter of Instruction, the packing list, and (for sea freight) the bill of lading.

Free proforma invoice generator

Fill in the fields and the preview updates live. When it looks right, use Print / Save as PDF to produce a clean document (your browser's print dialog lets you save it as a PDF). Everything runs in your browser, nothing is uploaded.

Selling on Shopify? Enter your store domain in the "Import from Shopify" box and we will pull in your live products (name, price, weight and photo) plus your business name and currency, so you can build an invoice in a couple of clicks. We read your public catalogue only. Note that HS codes and country of origin are not in Shopify's public data, so add those yourself: see the HS code guide.