What is a proformafaktura (pro forma invoice)?

In short

A proformafaktura is an invoice for information only — no payment obligation. It is used for customs papers on exports, product samples, or as the basis for prepayment.

In practice

A pro forma invoice is not an accounting document and triggers neither VAT nor a receivable. Once the sale goes through, a real invoice with a sequential number must always be issued — that is the one that gets booked.

Related terms

• Faktura (invoice)
• Kreditnota (credit note)
• E-faktura (e-invoice)
• See every term in the dictionary

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