{"id":256344,"date":"2026-07-14T14:25:59","date_gmt":"2026-07-14T12:25:59","guid":{"rendered":"https:\/\/www.easyap.com\/?p=252177"},"modified":"2026-08-17T15:03:10","modified_gmt":"2026-08-17T13:03:10","slug":"que-es-una-proforma-y-para-que-sirve","status":"publish","type":"post","link":"https:\/\/www.easyap.com\/en\/blog\/que-es-una-proforma-y-para-que-sirve\/","title":{"rendered":"What is a Proforma Invoice and What is it Used For?"},"content":{"rendered":"<p><span style=\"font-weight: 400\">A proforma invoice is a basic financial concept, especially for any company that conducts international sales or simply provides a formal quotation to its clients before issuing an official invoice. Therefore, its role is key in the sales cycle and remains so even after the arrival of the<\/span><a href=\"http:\/\/www.easyap.com\/workflow-de-aprobacion-de-facturas\/factura-electronica\/\"><b>electronic invoice<\/b><\/a><span style=\"font-weight: 400\">. Therefore, thoroughly understanding<\/span><b>what a proforma is and what it is used for<\/b><span style=\"font-weight: 400\">will help you improve operational efficiency and transparency in your business management. This is precisely what we explain in this article: its nature, differences from traditional invoices, and the benefits it brings in the corporate sphere.<\/span><\/p>\n<h2><span style=\"font-weight: 400\">What is a proforma invoice in Spain?<\/span><\/h2>\n<p><span style=\"font-weight: 400\">A proforma invoice is one that contains a<\/span><b>detailed and specific offer for a product or service to be provided to a client.<\/b><span style=\"font-weight: 400\">The key nuance is that it has no tax or accounting implications. In other words,<\/span><b>it is a preliminary commitment<\/b><span style=\"font-weight: 400\">through which the parties understand the details of the operation before formalizing it.<\/span><\/p>\n<p><span style=\"font-weight: 400\">The document resembles a conventional invoice in terms of structure and content, as it includes data on goods or services, quantities, prices, and terms of sale. The difference is that it<\/span><b>does not entail immediate payment obligations and is not recorded in the official accounting<\/b><span style=\"font-weight: 400\">of the company.<\/span><\/p>\n<h3><span style=\"font-weight: 400\">But, are there differences between a proforma invoice in Spain and other countries?<\/span><\/h3>\n<p><span style=\"font-weight: 400\">In Spain, its function is the same as in other countries: to summarize in detail the cost of a sale before its official confirmation. The fact is that it<\/span><b>is very useful for importing and exporting goods, as well as for complying with customs requirements,<\/b><span style=\"font-weight: 400\">where an estimation of the product value is required before the official invoice is issued.<\/span><\/p>\n<h2><span style=\"font-weight: 400\">What is a proforma invoice used for?<\/span><\/h2>\n<p><span style=\"font-weight: 400\">Primarily, the main utility of the proforma invoice is that it<\/span><b>serves as a preliminary agreement that defines the terms<\/b><span style=\"font-weight: 400\">of a transaction. Below, we detail its most common use cases:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Facilitating negotiation. <\/b><span style=\"font-weight: 400\">By issuing a proforma invoice, you make a concrete proposal that the client can accept, reject, or modify in a clear and transparent negotiation.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Customs documentation.<\/b><span style=\"font-weight: 400\"> In international trade, it is often requested so that customs authorities have an exact reference of what is to be imported or exported.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Advance payment.<\/b><span style=\"font-weight: 400\"> It is also used as a base document to request advance payment for a good or service before the delivery of an official invoice. This way, companies secure the resources they need in advance.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Formal quote. <\/b><span style=\"font-weight: 400\">Occasionally, you can use it as a formal quote, especially if you want to offer a detailed and committed proposal. In other words, they provide more formality than a simple estimate.&nbsp;<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400\">Proforma invoice or quote: what&#8217;s the difference?<\/span><\/h3>\n<p><span style=\"font-weight: 400\">Precisely at this point, you might wonder how these two typical documents in the financial world differ. Well, the proforma invoice and the quote have similar functions, as neither is binding and both reflect the price of a product or service before its sale.&nbsp;<\/span><\/p>\n<p><span style=\"font-weight: 400\">However, <\/span><b>the main difference lies in the purpose and degree of formality.<\/b><span style=\"font-weight: 400\"> We show it to you in this table:<\/span><\/p>\n<table>\n<p><b>Concept<\/b><br \/>\n<b>Proforma invoice<\/b><br \/>\n<b>Quote<\/b><\/p>\n<p><b>Formality<\/b><br \/>\n<span style=\"font-weight: 400\">Formal document, very similar to a real invoice<\/span><br \/>\n<span style=\"font-weight: 400\">Informal document<\/span><\/p>\n<p><b>Detail<\/b><br \/>\n<span style=\"font-weight: 400\">Specifies terms and conditions of sale<\/span><br \/>\n<span style=\"font-weight: 400\">Can be more general<\/span><\/p>\n<p><b>Commitment<\/b><br \/>\n<span style=\"font-weight: 400\">Serves as a preliminary commitment<\/span><br \/>\n<span style=\"font-weight: 400\">Does not carry a commitment<\/span><\/p>\n<\/table>\n<p><span style=\"font-weight: 400\">As you can see, the<\/span><b> proforma invoice offers a higher level of commitment and detail,<\/b><span style=\"font-weight: 400\"> which is very important in large-scale negotiations or international sales.<\/span><\/p>\n<h2><span style=\"font-weight: 400\">Differences between proforma invoice and traditional invoice<\/span><\/h2>\n<p><span style=\"font-weight: 400\">Continuing with similarities and differences with <\/span><a href=\"https:\/\/www.easyap.com\/en\/blog\/estos-son-los-diferentes-tipos-de-facturas-en-espana\/\"><b>other<\/b> <b>types of invoices<\/b><\/a><span style=\"font-weight: 400\">, although proforma and traditional invoices are similar in structure, they have <\/span><b>three important differences<\/b><span style=\"font-weight: 400\">:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Legal validity. <\/b><span style=\"font-weight: 400\">A <\/span><b>proforma invoice has no legal validity<\/b><span style=\"font-weight: 400\">. This means it has no tax implications, nor can it be used to justify expenses or claim taxes. You only issue it as a reference for the client. In contrast, a traditional invoice or any other invoice, such as <\/span><a href=\"https:\/\/www.easyap.com\/en\/blog\/que-es-una-factura-rectificativa-y-para-que-sirve\/\"><b>a corrective invoice<\/b><\/a><span style=\"font-weight: 400\">, does have tax validity and must be recorded in the company&#8217;s accounting.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Payment obligation.<\/b><span style=\"font-weight: 400\"> A traditional invoice generates an immediate payment obligation. A proforma invoice, on the other hand, only establishes the terms of the agreement, without entailing a mandatory disbursement.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Accounting record. <\/b><span style=\"font-weight: 400\">Issued invoices are recorded in the company&#8217;s ledger. A proforma invoice, however, does not need to be recorded in accounting, as it does not represent actual income until the final invoice is issued.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-weight: 400\">How to create a proforma invoice?<\/span><\/h2>\n<p><span style=\"font-weight: 400\">Beyond what it implies technically and legally, below <\/span><b>we explain how to create a proforma invoice.<\/b><span style=\"font-weight: 400\"> A simple process that follows a similar scheme to a traditional one. <\/span><\/p>\n<p><span style=\"font-weight: 400\">Therefore, the elements or <\/span><a href=\"https:\/\/www.easyap.com\/blog\/que-datos-de-facturacion-necesitan-proporcionar-las-empresas\/\"><b>data it must contain as an invoice<\/b><\/a><span style=\"font-weight: 400\"> are:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Header<\/b><span style=\"font-weight: 400\">. Clearly identify it as a proforma invoice.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Supplier details<\/b><span style=\"font-weight: 400\">: company name, address, tax ID, and contact information.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Client details<\/b><span style=\"font-weight: 400\">.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Invoice number<\/b><span style=\"font-weight: 400\">. Although it doesn&#8217;t have to follow the same numbering as official invoices, we advise assigning a number for tracking purposes.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Date of issue<\/b><span style=\"font-weight: 400\">.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Description of products or services<\/b><span style=\"font-weight: 400\">. Detail the goods or services with quantities, unit prices, and total prices.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Terms of sale<\/b><span style=\"font-weight: 400\">. Include payment terms, discounts, delivery dates, etc.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Taxes<\/b><span style=\"font-weight: 400\">. Even though they don&#8217;t have tax implications, it&#8217;s advisable to reflect taxes so the client understands the final cost.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400\">Furthermore, we insist: check that the proforma invoice clearly indicates in the header that it is a preliminary document and not a final invoice. This way, you avoid confusion with the other party.<\/span><\/p>\n<h3><span style=\"font-weight: 400\">Proforma Invoice Template<\/span><\/h3>\n<p><span style=\"font-weight: 400\">To make it clearer, here we present a <\/span><b>simplified proforma invoice template:<\/b><span style=\"font-weight: 400\">simplified:<\/span><\/p>\n<table style=\"width: 653px\">\n<p><b>Item<\/b><br \/>\n<b>Details<\/b><\/p>\n<p><b>Header<\/b><br \/>\n<span style=\"font-weight: 400\">Proforma Invoice<\/span><\/p>\n<p><b>Supplier<\/b><br \/>\n<span style=\"font-weight: 400\">Yourbusiness S.L. &#8211; Tax ID: 12345678A<\/span><\/p>\n<p><b>Client<\/b><br \/>\n<span style=\"font-weight: 400\">Theclient S.A. &#8211; Tax ID: 87654321B<\/span><\/p>\n<p><b>Invoice number<\/b><br \/>\n<span style=\"font-weight: 400\">PRO-0001<\/span><\/p>\n<p><b>Issue Date<\/b><br \/>\n<span style=\"font-weight: 400\">08\/10\/2024<\/span><\/p>\n<p><b>Description<\/b><br \/>\n<span style=\"font-weight: 400\">Consultancy service<\/span><\/p>\n<p><b>Quantity<\/b><br \/>\n<span style=\"font-weight: 400\">10 hours<\/span><\/p>\n<p><b>Unit price<\/b><br \/>\n<span style=\"font-weight: 400\">\u20ac100<\/span><\/p>\n<p><b>Total<\/b><br \/>\n<span style=\"font-weight: 400\">\u20ac1,000 + VAT<\/span><\/p>\n<\/table>\n<h2><span style=\"font-weight: 400\">Advance payment on the proforma invoice<\/span><\/h2>\n<p><span style=\"font-weight: 400\">On the other hand, and although we have already mentioned them, we delve into an aspect to discuss due to its importance, which is the <\/span><b>advance payment of<\/b> <b>proforma invoices<\/b><span style=\"font-weight: 400\">. <\/span><\/p>\n<p><span style=\"font-weight: 400\">In large-scale projects or when the commercial relationship with a client is new, the seller may request, along with the proforma, full advance payment or a percentage of the total before providing the service or product. Why? Because it is a method with several advantages: <\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">The company <\/span><b>secures the client&#8217;s commitment<\/b><span style=\"font-weight: 400\">.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">The <\/span><b>issuing company obtains financial resources to cover initial costs<\/b><span style=\"font-weight: 400\"> of production or acquisition. <\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><span style=\"font-weight: 400\">For the <\/span><b>client, the proforma is a guarantee that they will receive the products<\/b><span style=\"font-weight: 400\"> under the agreed conditions.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">For all these reasons and what has been stated in the article, it is a very valuable tool in commercial management. Especially in international trade and sales processes with a formal prior quotation. Although it lacks fiscal validity and does not imply immediate payment obligations, its functions are very useful in the negotiation phase and, at the same time, it facilitates advance payment. <\/span><\/p>\n<p><span style=\"font-weight: 400\">In summary, <\/span><b>understanding what a proforma invoice is and what it is for improves your sales processes, minimizes misunderstandings with clients, and optimizes cash flow<\/b><span style=\"font-weight: 400\">, if there is advance payment. EasyAP&#8217;s software <\/span><b>easyap<\/b><span style=\"font-weight: 400\"> is ideal for facilitating the management of these documents, with total traceability and efficiency. What your company needs to face the challenges of the modern business environment. <\/span><a href=\"https:\/\/www.easyap.com\/en\/contacto\/\"><b>Shall we show you?<\/b><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A proforma invoice is a basic financial concept, especially for any company that conducts international sales or simply provides a formal quotation to its clients before issuing an official invoice. Therefore, its role is key in the sales cycle and remains so even after the arrival of theelectronic invoice. Therefore, thoroughly understandingwhat a proforma is [&hellip;]<\/p>\n","protected":false},"author":22,"featured_media":256346,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[269],"tags":[],"class_list":["post-256344","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.4 (Yoast SEO v27.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>What is a Proforma Invoice and What is it Used For? 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