Side-by-side comparison
| Question | Pro Forma Invoice | Commercial Invoice |
|---|---|---|
| Status | Preliminary / expected | Final transaction/shipment |
| Common use | Quote, approval, planning, advance arrangements | Actual sale/shipment and related customs documentation |
| Quantities | Estimated or proposed | Actual final quantities |
| Values | Quoted or expected | Final declared transaction values |
| Validity date | Common | Not usually a quote-validity document |
| Shipment references | May be incomplete | Should reflect final shipment references |
Example workflow
A seller sends a pro forma invoice for 200 units at an expected price. The buyer approves 175 units. When the goods are actually shipped, the commercial invoice should show the final 175 units, final value, shipment references and any other required transaction details—not simply reuse the unchanged preliminary document.
What should be reviewed before converting the data?
- Final quantity and unit price
- Currency and terms
- Buyer/consignee and seller/exporter details
- Product descriptions and origin information
- Shipment and invoice references
- Any destination-, carrier- or broker-required fields
Important: The terminology and required documents can vary by transaction and destination. Confirm the exact document required by the buyer, carrier, broker and customs authority.
Frequently asked questions
Is a pro forma invoice legally the same as a commercial invoice?
No. A pro forma invoice is generally preliminary and should not be treated as the final transaction document when a final commercial invoice is required.
Can the same software create both?
Yes. Reusing the same customer, product and shipment data can reduce retyping, but the final commercial invoice still needs to be reviewed for the actual shipment.