Proforma invoice: what it is for and how to fill it in
A proforma is not an invoice: it creates no tax liability and does not belong in your invoice sequence. It is a request for payment issued before the tax document — the normal tool for getting paid up front by new customers, export customers or public bodies.
What it must contain
- The words "Proforma invoice" prominently, so it cannot be mistaken for the real thing.
- A numbering series of its own, separate from your invoices (e.g. PF/2026/007).
- Your details and the customer's, as complete as on an invoice.
- Line items with net amounts, tax rate and calculated tax.
- The amount due and your bank details (IBAN, account holder, payment reference).
- A payment due date.
- A note stating the invoice will be issued once payment is received.
Mistakes we see most often
- Reusing your invoice numbering, which leaves gaps in the sequence you have to explain.
- Leaving the word "proforma" off, so the customer books it as an invoice.
- Skipping it when the customer explicitly needs one to open a payment request internally.
- Forgetting the bank details — the entire reason the document exists.
Typical structure
| Title | PROFORMA INVOICE — not a tax document |
| References | PF/2026/007 — 11 Sep 2026 |
| Parties | Issuer and customer, full details |
| Lines | Description · Qty · Price · Tax |
| Totals | Net · Tax · Amount due |
| Payment | IBAN, account holder, reference, due date |
| Note | The invoice will be issued once payment is received |
Frequently asked questions
Does a proforma have to be paid?
That is its purpose: to request payment before the invoice is issued. It is not a tax document, though, so it does not entitle the customer to reclaim tax until the real invoice arrives.
Is a proforma the same as a quote?
No. A quote is an offer to be accepted; a proforma assumes the deal is agreed and asks for the money. In practice many jobs run quote → proforma → invoice.
Do I need to keep proformas?
There is usually no filing obligation, but keeping them in order lets you reconcile advance payments against the invoices you issue afterwards.
Does Workio issue electronic invoices?
No. Workio produces non-fiscal PDFs: quotes, proformas, receipts, reminders. Statutory e-invoicing stays with your accounting software or your accountant.