What is a proforma invoice?

A proforma invoice is a commercial document issued before finalizing a definitive transaction. Unlike a tax invoice, a proforma invoice has no legal or accounting value and does not create an immediate payment obligation.

The proforma invoice is used as an informational and quotation tool, providing details about the products or services offered, including their description, prices, quantities, and commercial terms. Its main purpose is to allow the customer to evaluate and make informed decisions, such as obtaining internal approvals or comparing offers with other suppliers.

It is important to keep in mind that once payment is made, it will be understood that the customer has accepted the terms and conditions of the products or services. At that point, the corresponding tax invoice will be issued to formalize the commercial transaction.