Proforma invoice
A proforma invoice is a request for payment issued before the goods or work are supplied. It looks like an invoice and states what will be charged, but it is not a VAT invoice, and a customer cannot reclaim VAT from it.
In practice for trades
A proforma is what you send when you want paying up front. New customer with no account, a deposit on materials you would rather not fund, or a job where the cash goes out before any comes in. It puts a figure in the customer's hands without creating a tax point.
That last part is the bit trades get wrong. Issuing a proforma does not put the VAT on your return, because no supply has happened yet. Once the customer pays, or you make the supply, a proper VAT invoice has to follow. Send only the proforma and the customer's bookkeeper will chase you for a real one, rightly, because they cannot reclaim the VAT without it.
Mark it plainly. HMRC's guidance is that a proforma should be clearly marked so it cannot be mistaken for a VAT invoice, and the usual wording is "This is not a VAT invoice" (VATREC9010, correct as at August 2026). Give it a validity date too.
This is an aid, not tax advice. Check with your accountant or HMRC.
Worked example
You ask for a £600 deposit on a bathroom before ordering the suite. A proforma goes out marked "not a VAT invoice", valid 14 days. The customer pays. You then issue a VAT invoice for £600 covering the deposit, and that is the document their accountant uses.
Related terms
- Purchase order (PO): the buyer's side of the same transaction
- Delivery note: proof of supply once the goods arrive
- Quote vs estimate: whether the price behind it is fixed or indicative
Do it in FieldHive
Produce a clearly marked proforma with a valid-until date and an optional deposit using the Proforma Invoice Generator.
Proforma Invoice Generator→
