Commercial invoice or pro forma invoice: which one to use and when?
Understanding the difference between a pro forma invoice and a commercial invoice helps determine which document suits your activity, how to use it properly, and the right time to issue it.
Pro forma invoices and commercial invoices are most commonly used in international trade. The main difference is that one serves as a quotation, while the other is a final request for payment. A pro forma invoice is issued before shipment of the goods and does not require payment. A commercial invoice is sent after delivery, when payment is due.
“Pro forma” means “for form’s sake” and refers to an estimated invoice indicating the expected price of goods or services prior to shipment or delivery. A pro forma invoice can be issued when it is not possible to provide an exact price, but a reasonable cost estimate can be given.
If you import goods as part of your business, a pro forma invoice can be used to estimate their value for customs clearance. A commercial invoice must then be provided within 180 days.
A commercial invoice is issued after shipment or delivery, once the sale is completed, and serves as official proof of the transaction.
It contains more detailed information than a pro forma invoice, including details about the buyer and seller, the place of the transaction, and a full description of the goods. In addition, for international shipments, the use of a commercial invoice is mandatory.
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January 25, 2026 - BY Admin