{"id":24386,"date":"2026-02-06T10:00:00","date_gmt":"2026-02-06T09:00:00","guid":{"rendered":"https:\/\/www.educapharos.com\/?p=24386"},"modified":"2026-05-29T11:53:31","modified_gmt":"2026-05-29T09:53:31","slug":"what-is-a-pro-forma-invoice-and-what-is-it-used-for","status":"publish","type":"post","link":"https:\/\/educapharos.com\/en\/blog\/recursos-laborales\/factura-proforma-que-es-y-para-que-sirve\/","title":{"rendered":"Pro forma invoice: what it is and what it's used for"},"content":{"rendered":"<p class=\"wp-block-paragraph\">The <strong>pro forma invoice<\/strong> It is a document used in business to outline the details of a transaction before the final invoice is issued. Unlike a traditional invoice, a pro forma invoice has no tax or accounting value, but it serves an important purpose: to inform the customer about prices, terms of sale, and delivery dates. In many cases, the pro forma invoice is also known as <strong>pro forma estimate or provisional invoice,<\/strong> and can serve as the basis for drafting a pro forma contract.<br>This document is particularly useful in international transactions, where customers need to know the exact costs before making payments or processing imports. Although it does not replace the final invoice, the pro forma invoice and the final invoice are usually linked, since the information on the pro forma invoice is used to generate the final invoice with tax value.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_87_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Contents\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/educapharos.com\/en\/blog\/recursos-laborales\/factura-proforma-que-es-y-para-que-sirve\/#Requisitos_y_datos_de_una_factura_proforma\" >Requirements and Information for a Pro Forma Invoice<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/educapharos.com\/en\/blog\/recursos-laborales\/factura-proforma-que-es-y-para-que-sirve\/#%C2%BFCuales_son_los_datos_obligatorios_en_una_factura_proforma\" >What information must be included on a pro forma invoice?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/educapharos.com\/en\/blog\/recursos-laborales\/factura-proforma-que-es-y-para-que-sirve\/#%C2%BFComo_hacer_una_factura_proforma\" >How do I create a pro forma invoice?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/educapharos.com\/en\/blog\/recursos-laborales\/factura-proforma-que-es-y-para-que-sirve\/#Modelo_de_factura_proforma\" >Pro forma Invoice Template<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/educapharos.com\/en\/blog\/recursos-laborales\/factura-proforma-que-es-y-para-que-sirve\/#Aspectos_contables_y_legales\" >Accounting and Legal Issues<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/educapharos.com\/en\/blog\/recursos-laborales\/factura-proforma-que-es-y-para-que-sirve\/#%C2%BFSe_puede_pagar_una_factura_proforma\" >Can I pay a pro forma invoice?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/educapharos.com\/en\/blog\/recursos-laborales\/factura-proforma-que-es-y-para-que-sirve\/#%C2%BFComo_contabilizar_una_factura_proforma\" >How do you record a pro forma invoice?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/educapharos.com\/en\/blog\/recursos-laborales\/factura-proforma-que-es-y-para-que-sirve\/#Diferencias_con_otros_documentos\" >Differences from Other Documents<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/educapharos.com\/en\/blog\/recursos-laborales\/factura-proforma-que-es-y-para-que-sirve\/#Diferencia_entre_factura_proforma_y_factura\" >Difference Between a Pro Forma Invoice and an Invoice<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/educapharos.com\/en\/blog\/recursos-laborales\/factura-proforma-que-es-y-para-que-sirve\/#Diferencia_entre_presupuesto_y_factura_proforma\" >Difference Between a Quote and a Pro Forma Invoice<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/educapharos.com\/en\/blog\/recursos-laborales\/factura-proforma-que-es-y-para-que-sirve\/#Diferencia_entre_albaran_y_factura_proforma\" >Difference Between a Delivery Note and a Pro Forma Invoice<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/educapharos.com\/en\/blog\/recursos-laborales\/factura-proforma-que-es-y-para-que-sirve\/#Utilidad_y_finalidad_de_la_factura_proforma\" >Purpose and Use of a Pro Forma Invoice<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Requisitos_y_datos_de_una_factura_proforma\"><\/span>Requirements and Information for a Pro Forma Invoice<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For a <strong>the pro forma invoice serves its purpose,<\/strong> It is important to include clear and detailed information. The absence of certain information can lead to confusion or delays in negotiations with the client.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%C2%BFCuales_son_los_datos_obligatorios_en_una_factura_proforma\"><\/span>What information must be included on a pro forma invoice?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Some of the essential elements of a pro forma model include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Issuer and recipient information: name, address, NIF or CIF.<\/li>\n\n\n\n<li>Date of issuance and pro forma number.<\/li>\n\n\n\n<li>Description of products or services, quantities, and unit prices.<\/li>\n\n\n\n<li>Delivery Terms and Payment Terms.<\/li>\n\n\n\n<li>Currency and payment method.<\/li>\n\n\n\n<li>Total amount due and any applicable taxes (although this pro forma statement has no tax implications).<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"438\" height=\"618\" src=\"https:\/\/www.educapharos.com\/wp-content\/uploads\/2026\/02\/Factura_proforma.png\" alt=\"Sample Pro Forma Invoice\u200b\" class=\"wp-image-24387\" srcset=\"https:\/\/educapharos.com\/wp-content\/uploads\/2026\/02\/Factura_proforma.png 438w, https:\/\/educapharos.com\/wp-content\/uploads\/2026\/02\/Factura_proforma-213x300.png 213w\" sizes=\"(max-width: 438px) 100vw, 438px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">This information provides both the customer and the supplier with clarity regarding the transaction, preventing confusion and facilitating the <strong>Legal Validity of a Pro Forma Invoice <\/strong>in the context of prior agreements.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%C2%BFComo_hacer_una_factura_proforma\"><\/span>How do I create a pro forma invoice?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The process of preparing a pro forma invoice is relatively simple, but it requires attention to detail to ensure that it fulfills its informational and commercial purposes.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Modelo_de_factura_proforma\"><\/span>Pro forma Invoice Template<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Header: <\/strong>Include the company name, logo, and the title \u201cPro Forma Invoice.\u201d.<\/li>\n\n\n\n<li><strong>Contact information: <\/strong>Information about the sender and recipient.<\/li>\n\n\n\n<li><strong>Product or Service Details:<\/strong> List showing quantities, unit prices, and totals.<\/li>\n\n\n\n<li><strong>Terms and Conditions of Sale: <\/strong>Delivery times, shipping, insurance, and warranties.<\/li>\n\n\n\n<li><strong>Total:<\/strong> Final amount, applicable taxes, and currency.<\/li>\n\n\n\n<li><strong>Additional notes:<\/strong> Any comments regarding validity, payment terms, or references to pro forma contracts.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">A <strong>Sample Service Proposal Template<\/strong> It can be easily adapted to various sectors, ranging from international trade to local service provision.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Aspectos_contables_y_legales\"><\/span>Accounting and Legal Issues<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Although a pro forma invoice is not a tax document, it is important to understand its accounting and legal implications.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%C2%BFSe_puede_pagar_una_factura_proforma\"><\/span>Can I pay a pro forma invoice?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Generally speaking, a pro forma invoice should not be used as a payment document. However, in some cases, advance payments based on the pro forma invoice are accepted, especially in international transactions. These payments are subsequently recorded on the final invoice.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%C2%BFComo_contabilizar_una_factura_proforma\"><\/span>How do you record a pro forma invoice?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">From an accounting perspective, the<strong> provisional invoice<\/strong> It is not recorded as income or an expense, since it has no tax value. It serves solely as a reference for preparing the <strong>Pro forma and final invoices.<\/strong> Using it helps you plan collections, purchases, and cash flow more accurately.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Diferencias_con_otros_documentos\"><\/span>Differences from Other Documents<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A pro forma invoice is often <strong>causes confusion with other business documents. <\/strong>It is <strong>It is important to distinguish it<\/strong> clearly.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Diferencia_entre_factura_proforma_y_factura\"><\/span>Difference Between a Pro Forma Invoice and an Invoice<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The final invoice has tax and accounting value, while the pro forma invoice is for informational purposes only and has no tax implications.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Diferencia_entre_presupuesto_y_factura_proforma\"><\/span>Difference Between a Quote and a Pro Forma Invoice<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The <strong>The budget can be more flexible<\/strong> and does not always specify the exact transaction. A pro forma invoice, on the other hand, usually reflects the goods or services to be delivered and their terms more accurately.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Diferencia_entre_albaran_y_factura_proforma\"><\/span>Difference Between a Delivery Note and a Pro Forma Invoice<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The <strong>A delivery slip accompanies the delivery of products,<\/strong> acknowledging receipt. The <strong>A pro forma invoice is issued before delivery, <\/strong>This is just to provide information on prices and terms.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Utilidad_y_finalidad_de_la_factura_proforma\"><\/span>Purpose and Use of a Pro Forma Invoice<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">In conclusion, the <strong>A pro forma invoice is an essential tool<\/strong> for planning and transparency in business transactions. Although it does not replace a tax invoice, its proper preparation and use ensure clarity between the supplier and the customer, facilitate negotiations, and can serve as a reference for contracts and advance payments. With a well-structured pro forma invoice template, companies can <strong>optimize their business processes and maintain organized records<\/strong> of its operations prior to final billing.<\/p>","protected":false},"excerpt":{"rendered":"<p>La factura proforma es un documento utilizado en el \u00e1mbito comercial para anticipar los detalles de una transacci\u00f3n antes de que se emita la factura definitiva. A diferencia de una factura tradicional, la proforma no tiene valor fiscal ni contable, pero cumple una funci\u00f3n importante: informar al cliente sobre precios, condiciones de venta y plazos [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":24389,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[12],"tags":[],"class_list":["post-24386","post","type-post","status-publish","format-standard","has-post-thumbnail","category-recursos-laborales"],"acf":[],"_links":{"self":[{"href":"https:\/\/educapharos.com\/en\/wp-json\/wp\/v2\/posts\/24386","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/educapharos.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/educapharos.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/educapharos.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/educapharos.com\/en\/wp-json\/wp\/v2\/comments?post=24386"}],"version-history":[{"count":2,"href":"https:\/\/educapharos.com\/en\/wp-json\/wp\/v2\/posts\/24386\/revisions"}],"predecessor-version":[{"id":24390,"href":"https:\/\/educapharos.com\/en\/wp-json\/wp\/v2\/posts\/24386\/revisions\/24390"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/educapharos.com\/en\/wp-json\/wp\/v2\/media\/24389"}],"wp:attachment":[{"href":"https:\/\/educapharos.com\/en\/wp-json\/wp\/v2\/media?parent=24386"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/educapharos.com\/en\/wp-json\/wp\/v2\/categories?post=24386"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/educapharos.com\/en\/wp-json\/wp\/v2\/tags?post=24386"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}