"I sent the proforma invoice, waiting for payment." — one of the most dangerous phrases I hear. Not because proforma is bad. But because many confuse it with a fiscal invoice, and that confusion costs them dearly.
What a proforma invoice actually is
A proforma invoice is not an invoice in the fiscal sense. It's a commercial document — a formalized offer showing: what you deliver, in what quantity, at what price, under what conditions. It's your commitment to the client: "if you accept, I'll deliver on these terms."
But it generates no tax obligation. It's not reported for VAT. It's not proof of a claim in court — at least not like a fiscal invoice.
Proforma is useful when: the client needs a document for internal payment approval, to obtain a payment authorization from the bank, or to reserve budget before delivery.
What a fiscal invoice is
The fiscal invoice is the document that creates the payment obligation and generates tax obligations. Once issued: VAT becomes exigible (if you're a payer), the amount becomes an accounting and legal claim, and the due date starts running.
The fiscal invoice is your primary evidence in court. Without it, recovery becomes much harder — you must prove the claim through other means (contract, delivery receipt, correspondence).
The confusion that costs you money
Here's the classic scenario that leads to problems: you send the proforma. The client doesn't pay. You consider that you've "issued the invoice" and wait. 60 days pass. You want to recover — but discover that you never issued a fiscal invoice, so you have no clear accounting claim.
The problem isn't just procedural. Without a fiscal invoice:
- The accountant can't record the claim correctly
- The limitation period may be harder to calculate (from what date?)
- In court, you must prove the obligation through contract + delivery, not through an invoice
- If you're a VAT payer, you delay reporting
The correct workflow
Here's how it should work:
- Proforma — sent before delivery. The client approves it internally, makes the advance, or confirms terms.
- Delivery — with a signed and stamped delivery receipt.
- Fiscal invoice — issued at delivery (or per contract), with a clear due date.
- Tracking — if the deadline passes without payment, you have all documents in order.
If you skip step 3 — you're exposed. Simple.
When proforma is sufficient
There are situations where proforma is all you need:
- Pre-delivery, when the client pays in advance and the fiscal invoice is issued after receiving payment
- International offers, where proforma serves as a customs or banking document
- When the contract explicitly specifies when the fiscal invoice is issued
But in all these cases, you must clearly know when and how the proforma transforms into a fiscal invoice. If you're not sure — ask your accountant, don't guess.
The practical rule
Proforma = intention. Fiscal invoice = obligation. If you want your money legally protected — make sure the fiscal invoice is issued at the right moment, with all details complete, and that you have proof of delivery.
Most recovery cases we receive with document problems start here: a proforma treated as an invoice, a delivery without a receipt, a contract without a clear deadline. Fix these from the start and half your recovery problems disappear.
If you have a case with document issues — send it. We'll help you assess what you have, what's missing, and whether recovery is possible with existing documents.