Proforma invoice
Σύντομη απάντηση
Preliminary commercial document with no fiscal value, used for quoting and advance payment before issuing the fiscal invoice.
Βασικά συμπεράσματα
- Proforma = informational, revocable document with no accounting or fiscal effect
- Fiscal invoice = official document with series and number, booked, generating output VAT and reported (including e-Invoice in the state portal)
What a proforma invoice is
A proforma invoice shows exactly how the final invoice will look (products, quantities, prices, VAT, total) but has no fiscal value and is not booked in accounting. It creates no VAT liability and is not reported in the sales journal.
It is used for: quoting, requesting advance payment, opening a letter of credit, customs formalities on export, internal budget approval at the customer.
Difference from a fiscal invoice
- Proforma = informational, revocable document with no accounting or fiscal effect
- Fiscal invoice = official document with series and number, booked, generating output VAT and reported (including e-Invoice in the state portal)
Once the customer pays against the proforma, you issue the definitive fiscal invoice (advance or final invoice).
When to use it in B2B
- Orders from new customers with no payment history → request advance on a proforma
- Export sales where customs requires a document stating goods value
- Advance-payment contracts (make-to-order, allocated stock)
Common mistakes
1. "I booked the proforma" - Wrong. A proforma is NOT booked. Only the later fiscal invoice enters accounting records.
2. "I sent the proforma to e-Invoice" - The state portal accepts only fiscal invoices, not proformas.
3. "I shipped goods with a proforma" - Delivery requires a delivery note or fiscal invoice, not a proforma.
Πραγματικό παράδειγμα
A distributor receives a 40,000 RON order from a new customer. It issues a proforma and requests a 50% advance. After collecting 20,000 RON, it auto-generates the advance invoice in the state portal, and on delivery the final settlement invoice. The whole flow is handled by the OMS, with no double entry.
Ενημέρωση:
Συχνές ερωτήσεις
Is a proforma invoice paid?+
Yes, the customer can pay against it, but the payment is an advance. The fiscal obligation arises only when the fiscal (advance) invoice is issued, which must be sent through e-Invoice.
Is a proforma sent to e-Invoice?+
No. The state portal accepts only fiscal invoices in XML UBL format. The proforma stays an internal commercial document, sent to the customer by email or B2B portal.
How long is a proforma valid?+
There is no legal term. In practice, an offer validity term is set (e.g. 15-30 days), after which prices can be renegotiated.
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Σχετικοί όροι
e-Factura (RO_CIUS)
Romanian electronic invoice in XML UBL 2.1, mandatory B2B and B2G via the ANAF SPV portal.
ΛειτουργίεςOrder-to-Cash (O2C)
The end-to-end cycle from order receipt to invoice payment. A key cash-flow health indicator.
LogisticsTransport accompanying note (Romanian aviz de însoțire)
Romanian fiscal document accompanying goods between supplier and recipient until the invoice is issued.
ΟικονομικάDSO (Days Sales Outstanding)
Average number of days from invoice issue to cash collection. Key cash-flow indicator.