Proforma Invoice Template
A proforma invoice is a preliminary bill of sale that a seller sends before goods ship, showing the items, quantities, prices, shipping terms and estimated total the final invoice will carry. It is not a demand for payment. Buyers use it to arrange prepayment, open a letter of credit or apply for an import license. Fill in the template below and download it as a PDF or Word file.
Seller and buyer
Logo (optional)
Stays in your browser. PNG, JPG, SVG or WebP under 1 MB.
Name on the first line, then address, email, phone.
Details
Line items
$1,940.00
$1,365.00
$320.00
Discount, tax and payments
Applied to taxable lines after the discount.
Added after tax.
Notes and terms
Estimated total
$4,010.00
Subtotal $3,625.00
Seller
Great Lakes Canvas Works LLC
1450 Michigan Avenue
Detroit, MI 48216
USA
export@greatlakescanvas.example
Proforma Invoice
Proforma # PF-2026-031
Buyer PO / reference #: Buyer PO NB-5521
Buyer
Northbay Trail Supply Ltd.
220 Red River Road
Thunder Bay, ON P7B 1A5
Canada
Ship to / consignee
Northbay Trail Supply Ltd. (warehouse)
85 Cumberland Street North
Thunder Bay, ON P7A 4L2
Canada
| Shipping method | Delivery terms | Payment terms |
|---|---|---|
| LTL truck freight | CPT Thunder Bay, ON (Incoterms 2020) | 50% prepayment, balance Net 30 |
| Description | Qty | Unit price | Amount |
|---|---|---|---|
| Canvas duffel bag, 60 L, HS 4202.92, origin USA | 40 | $48.50 | $1,940.00 |
| Waxed canvas tote bag, HS 4202.22, origin USA | 60 | $22.75 | $1,365.00 |
| Leather luggage tag, HS 4205.00, origin USA | 100 | $3.20 | $320.00 |
| Subtotal | $3,625.00 |
| Shipping | $385.00 |
| Estimated total | $4,010.00 |
Notes
Estimated gross weight 96 kg, 6 cartons. Ready to ship 10 business days after prepayment is received.
Terms of sale
50% prepayment by wire before shipment; balance due 30 days after the commercial invoice date. Prices in US dollars. Freight is estimated and will be invoiced at actual cost.
This proforma invoice is not a demand for payment. A final commercial invoice will be issued on shipment.
PDF opens your browser's print dialog: choose "Save as PDF". The Word file opens in Word, Pages and Google Docs.
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When sellers issue a proforma invoice
A proforma invoice is a commitment in invoice format: it tells the buyer what the commercial invoice will say if the order goes ahead on these terms. Exporters send one so the buyer can pay a deposit or the full amount in advance, so the buyer's bank can issue a letter of credit, or so the buyer can apply for an import permit or foreign exchange approval at home. Domestic sellers use one for custom or made-to-order goods, when they want prepayment before ordering materials, or when a buyer's purchasing team needs a priced document to approve the spend.
Because nothing has shipped and the buyer owes nothing yet, a proforma is not recorded as revenue or as an account receivable. When the goods ship, you issue a commercial invoice with its own invoice number, the actual quantities and the actual freight, and record the sale then. If the buyer prepaid against the proforma, the commercial invoice shows that payment as received.
What to put on a proforma invoice
Give the buyer, its bank and its customs broker everything they will need from the final invoice:
- Seller and buyer names and addresses, plus the consignee if the goods ship to a different party.
- A proforma number, the date, and a valid-until date after which prices may change.
- Each item with a plain description, quantity, unit price and currency; for international shipments, add the Harmonized System (HS) code and country of origin in the description.
- Estimated freight and insurance, if they are part of the price.
- The Incoterms rule and named place, such as FCA Detroit or CPT Thunder Bay (Incoterms 2020), which sets who pays for transport and where risk passes.
- Payment terms: full prepayment, deposit and balance, or a letter of credit.
- Estimated weight and packaging, if the buyer needs them for a permit or a freight quote.
- A line stating the document is a proforma invoice and not a demand for payment.
Proforma invoice vs commercial invoice
The commercial invoice is the real bill and the main customs document. US Customs and Border Protection lists what a commercial invoice must show in 19 CFR 141.86, including a detailed description of the merchandise, quantities, the purchase price of each item, the currency, the charges on the goods and the country of origin. When an importer does not have the commercial invoice at the time of entry, the regulations allow a pro forma invoice in the form set out in 19 CFR 141.85, with the commercial invoice produced later. That is why an export proforma should carry the same detail the final invoice will.
In practice the proforma comes first and describes the sale; the commercial invoice comes at shipment, matches what is in the boxes, and starts the payment clock on any balance. Quote the proforma number on the commercial invoice so the buyer's bank and broker can match the two. Pick the currency the buyer will pay in; the template supports US, Canadian and Australian dollars, euros and pounds.
Worked Example
The example is a Michigan maker of canvas bags quoting a Canadian retailer before shipping. Forty duffel bags at $48.50 ($1,940.00), sixty tote bags at $22.75 ($1,365.00) and one hundred leather luggage tags at $3.20 ($320.00) come to $3,625.00, each line with its HS code and US origin. Goods shipped to a buyer outside the United States are generally not subject to US sales tax, so the tax rate is 0%.
| Line | Calculation | Amount |
|---|---|---|
| Canvas duffel bag, 60 L, HS 4202.92, origin USA | 40 × $48.50 | $1,940.00 |
| Waxed canvas tote bag, HS 4202.22, origin USA | 60 × $22.75 | $1,365.00 |
| Leather luggage tag, HS 4205.00, origin USA | 100 × $3.20 | $320.00 |
| Subtotal | Sum of rounded lines | $3,625.00 |
| Shipping | Added after tax | $385.00 |
| Estimated total | $4,010.00 |
Estimated freight to Thunder Bay adds $385.00 under CPT (Incoterms 2020), for an estimated total of $4,010.00. The buyer prepays half before shipment; that payment will appear on the commercial invoice issued at shipment, so on this proforma the full $4,010.00 is still shown as the balance.
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Each template opens the same generator with line items and terms typical for the trade.
Frequently Asked Questions
Official References
- 19 CFR 141.85, Pro forma invoice (eCFR)
The form of pro forma invoice US Customs accepts when a commercial invoice is not available at entry.
- 19 CFR 141.86, Contents of invoices and general requirements (eCFR)
What a commercial invoice for imported goods must show, including description, quantities, prices, currency and country of origin.
- IRS Publication 583, Starting a Business and Keeping Records
Lists invoices among the supporting documents for business income and explains how long to keep records.
This template does the arithmetic and the layout. Sales tax, licensing and invoicing rules vary by state and trade; confirm what applies to your business with your state's department of revenue, your licensing board or a tax professional. Federal figures verified October 2026.