What is a proforma invoice?
You turn off proforma invoices if it is a receipt that comes without a payment request. This is the case, for example, when the Payment in advance has been done. Even in the case of a Sample shipment or a range Customers do not receive a payment request. They therefore do not result in a booking with either the recipient or the sender.
This type of invoice is also used as Proof of gift shipments, donations and replacements. It then does not represent a commercial invoice, but a document for delivery, i.e. fulfils tax purposes. The difference to a commercial invoice This is due to the fact that this also has a trade value.
Die Proforma invoice Still contains all Mandatory information Like a normal reckoning as well. In addition, however, the Note It is not missing that it is a Proforma invoice acts. When it comes to international trade in goods, it makes perfect sense to use the English name Pro forma invoice to specify.
Your role in international trade
They are also typical of Exports to countries outside the EUbecause they identify goods and deliveries as samples or replacements, for example. In this case, the proforma invoice is not only given by recipient or organization information about the scope of delivery, but also the customs authority. In doing so, it has the task of declaring the commercial value of the goods delivered when declaring the customs declaration. The declaration is important because No customs duties are charged on pro forma invoices become.
Your role in accounting
It is therefore primarily used as Accounting document And is therefore similar to the Own document. However, this also allows the input tax deduction be claimed. If an invoice is not available as a document, but for the Financial statements If required, a pro forma invoice can replace it. If the original document is available, it is posted and the previous booking is therefore cancels. However, it must not simply be converted because that is contrary to Accuracy and completeness of bookings and receipts would violate. They are therefore beneficial so that you do not accidentally reminders Dispatch.
