Proforma Invoice vs Commercial Invoice: What is the Difference?
By Farasat Abbas Naqvi · Published May 16, 2026
If you ship internationally or quote large B2B orders, you will hit both documents. They look almost identical but mean very different things.
Proforma invoice
A non-binding quotation styled as an invoice. It tells the buyer what the order will look like — line items, prices, tax, total, currency, delivery terms — so they can secure budget, open an LC, or apply for an import permit. It does not record a sale and is not posted to your books.
Commercial invoice
The legal document that records a completed sale. It triggers payable/receivable entries, is the basis for tax filings, and is what customs uses to assess duties on cross-border shipments.
Field-by-field differences
- Title: "Proforma Invoice" vs "Invoice" / "Commercial Invoice" — must be explicit.
- Numbering: Proforma sequence (PRO-) separate from commercial (INV-).
- Tax: Proforma estimates tax; commercial invoice records the final tax line.
- Status: Proforma is "for information"; commercial invoice is "payable".
When to send each
Send a proforma before the order is confirmed (for LCs, advance payments, customs pre-clearance, large B2B approvals). Send the commercial invoice when goods ship or services are delivered.
How to handle both in ProeInvoice
Use the quotation builder for proformas — they share the same structure — and the invoice builder for the commercial invoice. Convert an accepted quotation/proforma to an invoice in one click; numbering stays clean.