Key takeaways
- A proforma invoice is a preview sent before shipment to agree terms or arrange payment. It is not a demand for payment.
- A commercial invoice is issued with the shipment and is used by customs for value and goods description.
- Values and descriptions should match between the two, unless the order changed.
- Never use a proforma as the customs document where a commercial invoice is required.
Free PDF and Excel: Proforma to commercial invoice consistency check. Get it below
Side by side
| Feature | Proforma | Commercial |
|---|---|---|
| When issued | Before shipment | At shipment |
| Purpose | Quote, licence, advance payment, credit | Customs, payment, accounting |
| Request for payment | No, unless advance payment is agreed | Yes |
| Binding | Usually not | Yes |
| Customs use | No, in most cases | Yes |
| Accounting entry | None | Sale and receivable |
| Detail | Proforma invoice | Commercial invoice |
A buyer needs to open a letter of credit and asks for a proforma showing goods, price and terms. The seller sends it. After production, the seller issues a commercial invoice for the shipped quantity, which turns out to be 98 units rather than 100. The commercial invoice reflects 98.
The bank and customs see the shipped quantity and value. The proforma is left as the earlier estimate.
Keep them consistent
- Same legal names and addresses.
- Same Incoterm and place. See trade terms.
- Same currency.
- Same goods description and HS code.
- Changes explained, such as a quantity change.
The full document set is on shipping documents.
- It reflects what was shipped, not what was quoted.
- Value is what the buyer actually pays.
- Origin and HS codes are on it.
- Reference to the proforma or PO is shown.
Last checked: 19 October 2026. General trade practice. Customs requirements differ by country.
Free PDF and Excel
Proforma to commercial invoice consistency check
A sheet comparing the proforma and the commercial invoice field by field before the shipment leaves.
- Field comparison
- Change explanation notes
- Customs check list
- Excel comparison
Frequently asked questions
What is the difference between a proforma and a commercial invoice?
A proforma is a preview before shipment. A commercial invoice is the final document for customs and payment.
Can I use a proforma for customs?
Usually not. Most customs offices require a commercial invoice.
Is a proforma legally binding?
Generally not, unless you agree it is.
Do I issue both for every export?
Not always. A proforma is issued when the buyer needs one for payment or licences.
Do the values need to match?
They should, unless the order changed. Explain differences.