Entrepreneurs running their own business can often meet the issue of Proforma invoice. Although it has the word “invoice” in the definition, it is in fact not a binding accounting document that should be included in the VAT or KPiR records.
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As the Biznes.gov.pl website reminds, the Proform invoice is not an accounting document, but only has an information function. It is issued to present the details of the transaction. May be:
- a form of commercial offer
- document specifying the amount to be paid for the future delivery of the goods or the service of the service
- a form of request for payment
- a document issued for the contractor before paying the advance payment for the future delivery of the goods or the performance of the service, informing in particular about the amount of the required advance.
In practice, for the seller, the Proforma invoice protects the transaction, while for the buyer it is a clear summary of the offer. This document allows you to verify the costs before making a commercial commitment.
Not every document is an invoice. We explain what the Proforma invoice is
A seemingly Proform invoice can resemble a “normal” VAT invoice because it contains many typical elements. So the document has, among others Data of the exhibitor and recipient, document number, date of its issue, subject of the transaction, net unit price, as well as the total amount to be paid.
The most important element distinguishing the Proforma invoice from the VAT invoice is a clear header or an addition: “Proforma invoice” or “pro forma invoice”.
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As the Biznes.gov.pl website reminds, the term “invoice Proforma” itself is customary and does not appear in accounting or tax regulations. This document is not an invoice, so it does not need to be included in the accounting records. Importantly, it also does not reflect the sale or any other economic operation.
It is also worth remembering that the Proform invoice cannot be issued after receiving the payment. In turn, receiving payment – e.g. in the form of an advance – should be documented with a VAT invoice. At the same time, issuing a Proform invoice does not release the entrepreneur from the obligation to issue an invoice documenting the delivery of the goods or performing the service or receiving an advance payment.
The VAT invoice is usually issued after the transaction is made, while pro forma before it and often plays the role of a call to pay an advance. Pro form is a temporary document, which after making a payment or service should be replaced by a final VAT invoice.
