LedgerlineInvoices

Free proforma invoice generator

Issue a proforma invoice before the sale is final.

A proforma sets out what you will charge before the sale is complete — for customs, for prepayment, or for a purchase order.

A proforma invoice looks like an invoice but is not one: it is a declaration of intent to sell on stated terms, issued before the goods or services are supplied. Critically, it does not create a debt and is not a tax point — you cannot account for VAT on a proforma, and your customer cannot reclaim any. The real invoice follows once the supply happens.

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Add your business name, a client name and at least one item.

When to use a proforma invoice

It is not a VAT invoice

Do not treat a proforma as a tax point. In the UK, VAT is accounted for on the tax invoice issued after the supply, not on the proforma — and marking a proforma as a VAT invoice is a genuine compliance problem. Raise the real invoice once payment or supply occurs.

Number it outside your invoice sequence

PRO-0001 keeps it out of the numbered run of real invoices. A gap in the invoice sequence caused by a proforma that never converted is a question you do not want to answer at audit.

State its validity period

Prices, shipping costs and exchange rates move. Saying the proforma is valid for a set number of days prevents a buyer accepting terms that have since stopped being viable.

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