A proforma invoice is a promise, not a bill. It shows your customer what they will pay and on what terms before anything is delivered or shipped — handy for customs, for unlocking a deposit, or for confirming a quote in writing. For a freelancer it is a low-pressure way to set expectations without triggering any tax yet. Used well, it also shortens the gap between "yes, let's do it" and the moment the real money arrives.
What to include
Because it is not a tax document, a proforma still needs the basics: a clear "proforma" label, buyer and seller details, a description and value of the goods or services, an expected ship date, and a reference number. Add your bank or payment note if you want the deposit to land smoothly. Mark it clearly so nobody mistakes it for a real invoice and tries to book it in their accounts.
How the tax works
Here is the key point: a proforma invoice is NOT a tax document. It confirms price and terms before delivery, often for customs clearance or an advance payment. No VAT is charged and nothing is reported to the tax office. The rate applied here is 0%. If the eventual sale crosses borders, the real tax invoice later will decide whether reverse charge or zero-rating applies — not this document, so never print a VAT amount on a proforma.
Example line items
Invoice
proforma invoice
- Invoice no.
- INV-2026-014
- Date
- 2026-07-15
From
Your Company
123 Business Rd, Your City
To
Client Name
Client Company, Client City
| Description | Qty | Rate | Amount |
|---|---|---|---|
| Custom software build (estimate) | 1 | $4,800.00 | $4,800.00 |
- Subtotal
- $4,800.00
- Total
- $4,800.00
Notes
This is a proforma for customs/advance purposes only. A tax invoice will follow on delivery.
Example preview — not a real invoice
A proforma lists what is expected, at estimate values:
- Custom software build (estimate) — 1 × $4,800 = $4,800
Show quantities and unit prices so the customer sees exactly what they are agreeing to. Label the figures as estimates so no one treats the proforma total as a final charge.
Practical tips
Stamp it "proforma – not a tax invoice" so accounting teams do not try to book it. Use it to request a deposit before you start work, which protects your cash flow and filters out tyre-kickers. Then follow up with a proper tax invoice once the job is delivered — that is the document that actually records the sale. Keep the reference number consistent between the two so they are easy to match later. If you would rather not manage two documents, the invoice generator lets you draft the proforma and the final invoice from the same details.
A proforma is a confidence-builder: it shows the client the deal is real and the numbers are settled before anyone commits.