UK proforma
UK Proforma Invoice, advance payment requests and customs
A proforma is a preview of the final invoice. Use it to request advance payment, quote in export deals, or send with goods for customs clearance. Not a tax invoice.
- Document title clearly marked Proforma Invoice
- Proforma number and date
- Your business, VAT number and logo
- Customer name and address
- Description of goods or services
- Estimated VAT breakdown (for information only)
- Total amount payable in £
- Note: This is not a VAT invoice
Can I claim VAT back from a proforma?
No. HMRC does not accept a proforma as valid evidence for input VAT reclaim. You need a full VAT invoice.
When should I use a proforma?
For advance payment requests, export customs paperwork, and situations where the customer wants a document showing what they will owe before you commit to supply.
Is a proforma legally binding?
It is an offer to supply. Once the customer accepts and pays, a contract forms and you must raise a full VAT invoice.