Invoice guide
Proforma invoice vs commercial invoice
These documents look similar, but they do different jobs. A proforma invoice is issued before the sale or shipment is final. A commercial invoice is the document that travels with goods once the sale is real and customs needs to classify and value what is moving.
What a proforma is for
Use a proforma when the buyer, their procurement team, or a bank needs the transaction details before the real invoice exists. It is effectively the deal written up in invoice form so the buyer can open a purchase order, approve payment, or prepare for import paperwork.
Because it comes first, it should say so plainly. A proforma that looks identical to a tax invoice can be booked as one by mistake.
What a commercial invoice is for
Use a commercial invoice when goods are actually shipping across a border. Customs and couriers use it to classify the goods, determine value, and decide what duty or documentary review applies.
That is why it carries fields a proforma often does not: HS codes, country of origin, Incoterms, weights, and package counts. Those are customs fields, not just sales fields.
Which template should you start from?
Start from the proforma template when the buyer needs a pre-sale document or a quote in invoice form. Start from the commercial export template when goods are crossing a border and the document will be used for clearance or courier handling.
If the buyer pays on the proforma, issue the real invoice that belongs in your books afterward. The proforma helped the transaction happen; it is not usually the filing endpoint.
Questions people ask
Can a client pay a proforma invoice?
Yes. That is common. But once they do, issue the real invoice that should sit in both sides' records.
Do I need a commercial invoice for low-value samples?
Usually yes when goods cross a border. Customs still needs a realistic description and value, even if the shipment is a sample.
What is the simplest rule?
If the document is helping the buyer approve or prepare the transaction, start with a proforma. If the goods are actually moving and customs or the courier need the document, use a commercial invoice.