Receipt Caker
Language: English (EN)

Guides & terms

Proforma vs Commercial Invoice

How a proforma differs from a commercial invoice, and why the distinction matters for trade and customs.

What is the difference between a proforma and a commercial invoice?
In Receipt Caker terms, a proforma is a preliminary document sent before a sale is final, while a commercial invoice is the definitive document used for the actual transaction and customs.
Which one is used for customs?
The commercial invoice is the document customs authorities rely on, as it reflects the final sale. A proforma is preliminary and is generally not the basis for customs clearance.

What to include on a proforma vs commercial

A clear label: Proforma Invoice or Commercial Invoice
Seller and buyer details
An itemised description of the goods
Quantities, unit prices and total value
Currency and, for trade, country of origin
Payment and delivery terms
A unique document number and date

What you can do

  • Label a document as proforma or commercial
  • Itemise goods with quantities and unit prices
  • Show totals, currency and terms clearly
  • Add trade details like country of origin in notes
  • Export either document as a PNG or PDF

What a proforma invoice is

A proforma invoice is a preliminary document sent before a sale is finalised. It sets out the expected goods, quantities and prices so the buyer can review the deal, arrange finance or begin import formalities.

Because it is provisional, a proforma is not a demand for payment in the same way a final invoice is, and its figures may still change before the sale completes.

What a commercial invoice is

A commercial invoice is the definitive document for a completed sale, especially in international trade. It records the actual goods, values and terms of the transaction.

Customs authorities use the commercial invoice to assess duties and taxes and to clear goods, so its details carry real legal and financial weight.

Why the distinction matters

The key difference is finality. A proforma is an indication of what a sale will look like, while a commercial invoice confirms what the sale actually is.

In cross-border trade this matters because customs relies on the final commercial invoice, not the preliminary proforma. Using the wrong document at the wrong stage can cause delays.

Building each one in the generator

Receipt Caker lets you label a document as a proforma or a commercial invoice and itemise the goods, values and terms on either. For trade, you can add details like currency and country of origin in the notes.

The tool produces the document and its totals; it does not clear customs, calculate duties or transmit anything to any authority. You use the exported file within your own trade and shipping process.

Frequently asked questions

Is a proforma invoice a real invoice?
A proforma is a genuine document, but it is preliminary rather than a final demand for payment. It shows the expected terms of a sale before it is confirmed, helping the buyer plan or arrange import steps. The commercial invoice that follows is the definitive record of the completed transaction.
Can I use a proforma for customs clearance?
Generally no. Customs authorities rely on the commercial invoice because it reflects the final, agreed transaction and its actual values. A proforma is preliminary and may not match the completed sale. Always check the specific requirements of the destination country, as rules vary between jurisdictions.
When do I send a proforma invoice?
You send a proforma before the sale is finalised, for example so the buyer can confirm the order, secure financing, apply for an import licence or budget for the purchase. Once the deal is agreed and the goods ship, you issue the commercial invoice as the definitive document.
Do the two documents look different?
They share much of the same structure, such as seller and buyer details, itemised goods, values and terms. The main difference is the label and the finality of the figures. A proforma is marked as preliminary, while a commercial invoice represents the confirmed transaction. The generator lets you label each clearly.
What extra details does a commercial invoice need for trade?
For international shipments a commercial invoice often needs the currency, country of origin, a description that supports tariff classification, and delivery terms. Requirements vary by destination, so check the rules for the country you are shipping to. You can add these details in the fields and notes when building the document.
Does Receipt Caker handle customs or duties?
No. Receipt Caker only generates the proforma or commercial invoice document and its totals. It does not calculate customs duties, clear shipments or transmit data to any authority. You use the exported document within your own shipping and customs process, following the rules of the relevant country.

Related invoice templates

Proforma InvoiceCommercial InvoiceInvoice BasicsInvoice How-ToDelivery Note