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Proforma Invoice vs Commercial Invoice: What's the Difference?
June 27, 2026
Clear breakdown of proforma vs commercial invoices — when to use each, what to include, and free examples.
Proforma vs Commercial Invoice
These two documents look almost identical — but using the wrong one can delay shipments or trigger tax problems.
Proforma invoice
A preliminary quote sent before delivery. Not legally binding. Not recorded in accounts. Does not trigger tax.
Commercial invoice
The real bill, sent after delivery. Legally binding. Recorded as a receivable. Triggers VAT / GST / sales tax.
Side-by-side
| Field | Proforma | Commercial |
|---|---|---|
| When sent | Before delivery | After delivery |
| Invoice number | Optional | Required, sequential |
| Payment terms | Often "TBD" | Specific (Net 30) |
| Triggers VAT? | No | Yes |
When to use each
- Quote to a new client → proforma
- International shipping pre-clearance → proforma
- After work is done → commercial
- Recurring monthly billing → commercial
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