Proforma invoice vs commercial invoice: what each is for

A proforma invoice is a quote that looks like an invoice. A commercial invoice is the document customs uses. Mixing them up delays payment and shipments.

William Sunjo M.Operations and compliance editor

Published: 7 September 2026
Reading time: 2 min read

"Proforma invoice vs invoice" and "proforma invoice vs commercial invoice" are searched by importers and exporters handling their first international order. Three documents with similar names do three different jobs.

The three documents

	Proforma invoice	Invoice (tax invoice)	Commercial invoice
When	Before the sale or shipment	After goods or services are supplied	When goods cross a border
Purpose	Quote, deposit request, import paperwork	Legal record of the sale, VAT	Customs valuation and clearance
Recorded as revenue?	No	Yes	Usually alongside the tax invoice
Who uses it	Buyer, buyer's bank	Both parties, tax authorities	Customs, freight forwarders

Proforma invoice

A proforma invoice sets out what will be supplied, at what price, on what terms, before the sale is final. It is used to:

request a deposit from the buyer
support the buyer's import licence or foreign exchange application, where required
give the buyer's bank a document to pay against

It should carry the word "Proforma" clearly, so no one books it as a sale.

Tax invoice

Once goods are shipped or services delivered, the seller issues the regular invoice. This is what the accountant records, and what VAT or GST rules apply to. The invoicing international clients guide covers what it must include for services.

Commercial invoice

When goods cross a border, a commercial invoice goes with the shipment. Customs uses it to identify the goods, their value and their origin. In the US, regulations set out what it must contain, including:

seller and buyer names and addresses
a detailed description of the goods
quantities, unit prices and total value, with currency
country of origin
the Incoterm and place, such as "FCA Shenzhen"

The Incoterms guide explains why the Incoterm matters for the value customs uses.

Keep them consistent

Use the same descriptions, quantities and prices across all three, with the proforma number referenced on the final invoice. Customs, banks and auditors compare them, and inconsistencies delay shipments and payments.

On Rivet

Rivet pays suppliers abroad from your USD, EUR or GBP balance. Attach the proforma or invoice to each payment so your records keep the document and the transfer together. See Payouts.

Questions people ask

What is a proforma invoice?

A document that looks like an invoice but is issued before the sale is complete, setting out the goods or services, prices and terms. It works like a binding quote and is often used to request a deposit or to support an import licence or payment.

What is the difference between a proforma invoice and an invoice?

A proforma invoice comes before the sale and is not recorded as revenue or for VAT. A regular invoice is issued once the goods or services are supplied and is the legal record of the sale.

What is a commercial invoice?

The invoice that travels with goods in international shipping. Customs authorities use it to identify the goods, their value and origin, and to calculate duties and taxes.

Can I pay a supplier against a proforma invoice?

Yes, deposits are usually paid against one. Make sure it names the supplier's registered company, the bank account in that name, the goods, the price and the terms. Keep it with your payment record.

Sources

Written by

William Sunjo M.

Operations and compliance editor

William covers what happens once a company starts moving money: getting the business verified, paying contractors and suppliers abroad, and keeping card spend under control. William writes for the founder or finance lead who has to make it work this week, and links every rule cited to the text it comes from.