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Proforma Invoice vs Commercial Invoice
A proforma invoice is a preliminary document used to describe a proposed international sale before shipment. A commercial invoice records the actual sale and is used for payment and customs clearance. The final commercial invoice must reflect the goods actually shipped and destination-specific requirements.
Reviewed 2026-07-29 · General information, not legal, tax or accounting advice.
| Question | Proforma invoice | Commercial invoice |
|---|---|---|
| Transaction stage | Before sale or shipment | At/after actual sale and shipment |
| Purpose | Offer, approval, financing or import planning | Payment, accounting and customs clearance |
| Final accounting record | Generally no | Generally yes |
| Values and quantities | Proposed | Actual shipment |
What belongs on a proforma invoice
Describe the seller, buyer, proposed goods, quantities, prices, currency, Incoterm where used, validity period, expected shipping details and payment conditions. Mark the document clearly as proforma so it is not mistaken for the final commercial invoice.
A bank, buyer or customs authority may request particular fields. Confirm destination and transaction requirements before relying on a generic template.
Finalize the commercial invoice
Replace projections with the shipment actually made. Include relevant product descriptions, values, origin and shipment references; an HS code may help clearance when correctly determined. The buyer’s country may require a specific form or extra statements.
Do not simply rename the proforma file. Reconcile quantities, value, currency and parties against the order and shipping documents.
Example lifecycle
An exporter sends a proforma for 100 units so the buyer can approve the order and arrange payment. Only 96 units are shipped. The commercial invoice records 96 units, the actual shipment references and the final value used for payment and customs.
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Continue through the invoice lifecycle
Primary sources
- Commercial Invoice — U.S. International Trade Administration