Pro forma invoice for export
A pro forma invoice (facture pro forma in French) is a preliminary commercial document issued before the actual transaction takes place. It describes the goods, their value and the terms of sale in detail, but carries no accounting or tax significance — it collects no VAT and is never posted to the books. For French companies exporting goods, the pro forma serves three core purposes: satisfying customs formalities, enabling the overseas buyer's bank to open a documentary credit (letter of credit), and formalising a firm quotation. The document must visibly bear the words "Facture pro forma", state the applicable Incoterm 2020 with a named place, identify the goods' country of origin, include the customs Harmonised System (HS) code, and show both unit and total values in the agreed currency.
Up to date for 2026 — verified on September 6, 2026ActioFin templateGuide: about 12 min
This content is part of the path: Invoicing and getting paid· Step 8 of 11· Next step: French credit note (avoir) and corrective invoice
Deadlines
- Before shipment
- The pro forma precedes the transaction: issued once terms are agreed, it supports provisional customs clearance and the opening of a documentary credit.
- At shipment
- The final commercial invoice replaces the pro forma. Only that invoice is booked and evidences the export VAT exemption (CGI art. 262 I).
Documents to prepare
- Visible « Facture pro forma » wording, stating it has no fiscal value
- Full identity of seller and buyer, including the EU exporter's EORI number
- Each item described: HS code, country of origin, quantity, unit value and currency
- Incoterms 2020 rule FOLLOWED BY ITS NAMED PLACE — « FCA Lyon », never « FCA » alone
- Validity period of the offer and payment terms
No form is attached to this procedure: the link leads to the official page that describes it.
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FACTURE PRO FORMA N° … — SANS VALEUR FISCALE NI COMPTABLE
Date : … — offre valable jusqu'au ….
Vendeur : … — … — SIREN … — EORI … — TVA intracommunautaire ….
Acheteur : … — … — ….
Incoterm : EXW … (Incoterms 2020).
Devise : EUR.
Marchandises
… — code SH … — origine : … — quantité : … — valeur unitaire : ……
… — code SH … — origine : … — quantité : … — valeur unitaire : ……
… — code SH … — origine : … — quantité : … — valeur unitaire : ……
Valeur et conditions
Valeur totale de l'offre…
Conditions de paiement : ….
Ce document est une facture pro forma établie à titre indicatif pour les formalités douanières et bancaires. Il ne constitue pas une facture : il ne collecte aucune TVA, ne s'enregistre pas en comptabilité et ne fonde ni créance ni droit à déduction. La facture commerciale sera émise à l'expédition.
Fait à …, le …
Signature
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Who this applies to
- Exporters established in France selling outside the European Union who must supply a priced document before shipment
- Sellers whose buyer opens a documentary credit: the bank requires the pro forma invoice to process the file
- Businesses bidding internationally that must formalise a firm, priced and dated offer
Worked example
Twelve machined parts to Morocco, EUR 10,200
A Lyon-based SASU (simplified single-shareholder company) specialising in precision machining is prospecting a Moroccan buyer for 12 mechanical components at €850 each, totalling €10,200. Before the order is confirmed, it issues a pro forma invoice headed 'Facture pro forma — sans valeur fiscale', listing HS code 8483.40, origin EU (France), Incoterm CPT Casablanca (Incoterms 2020), 30-day validity, currency EUR. The buyer presents this document to its bank to open a documentary credit; customs also use it to pre-assess applicable import duties. The definitive commercial invoice — exempt from VAT under article 262 I of the Code général des impôts (France's General Tax Code) — is issued only at shipment, supported by the IE599 electronic exit proof as justification for the exemption.
How to fill it in, step by step
- Enter the seller's full details (company name, SIRET registration number, EORI number) and the foreign buyer's details, then add the heading 'Facture pro forma — sans valeur fiscale' (pro forma invoice — no tax value) in a prominent position.
- Describe each line item: precise designation, quantity, HS code (6 digits internationally / 8 digits under the EU Combined Nomenclature for exports), country of origin, and unit value in the agreed currency.
- Choose and state the Incoterm 2020 with a specific named place (e.g. FCA Lyon, CPT Casablanca) to allocate transport costs, insurance and customs risk clearly between seller and buyer.
- Calculate the total value, specify the currency, state the payment conditions (e.g. documentary credit / letter of credit) and the offer's validity period (typically 30 days).
- Send the pro forma to the buyer and their bank; issue the definitive commercial invoice only at the point of shipment, justifying the VAT exemption with the IE599 electronic export proof — the exit message generated by the DELTA G customs information system.
The form, line by line
- "Pro forma invoice — no fiscal value" wording
- Clearly visible: the document is not an invoice, collects no VAT and is not booked; only the commercial invoice issued on shipment is evidence.
- Identity and EORI number
- Seller (business name, SIRET, EU exporter's EORI number) and foreign buyer.
- Description, HS code, origin, value in currency
- Each item: precise description, quantity, HS code, country of origin, unit value in the contract currency.
- Incoterms 2020 rule with named place
- Rule and named place together — "FCA Lyon", "CPT Casablanca" — to allocate costs and risks; a rule without a place says nothing.
- Validity and payment terms
- Validity period of the offer and payment method, for example documentary credit: what the buyer's bank reads.
Good to know
- Never post a pro forma to your accounts or VAT return. It creates neither a VAT liability nor a trade receivable — only the final commercial invoice is a legally probative accounting document.
Common mistakes
- Always pair an Incoterm 2020 with a specific named place (e.g. FCA Lyon, not just FCA) to avoid costly disputes over exactly where risk transfers and who bears customs clearance costs.
- An incorrect HS code can trigger customs holds and duty reassessments. For recurring export flows, request a Binding Tariff Information (RTC — Renseignement Tarifaire Contraignant) from French customs to lock in the correct classification.
- Copying the pro forma into the final invoice without the exemption statement. At shipment, the commercial invoice must show, for each line, the applicable VAT rate or, failing that, a statement that the VAT exemption applies: a net amount without that statement reads as VAT that was simply forgotten.
Frequently asked questions
Does a pro forma invoice have any accounting or tax value?
No. A pro forma invoice is not an accounting document: it is never recorded in the company's books, collects no VAT, and constitutes no proof of a trade receivable. Only the definitive commercial invoice — issued at the point of delivery or shipment — triggers fiscal and accounting obligations. Treat the pro forma strictly as a commercial communication tool, not a financial record.
What is the difference between a pro forma invoice and a French devis (quotation)?
Both are pre-contractual documents with no tax value, but they serve different audiences. A devis (French price quotation) is mainly used domestically. A pro forma invoice is formatted like a real invoice and is expected internationally by customs authorities and banks because it includes the HS code, the Incoterm and the goods' origin — all essential for customs clearance and for opening a documentary credit.
What mandatory information must appear on a French export pro forma invoice?
Required particulars include: the heading 'Facture pro forma' prominently displayed; full identity and contact details of seller and buyer, including the exporter's EORI number (EU economic operator registration required for customs); a precise goods description; quantities; unit and total value in currency; HS code (6 digits internationally, 8 digits under the EU Combined Nomenclature for exports); country of origin; Incoterm 2020 with named place; weight; delivery conditions; and the offer's validity period.
Should VAT be shown on a pro forma invoice for non-EU exports?
No. For exports outside the European Union, the supply is exempt from VAT under article 262 I of the Code général des impôts (France's General Tax Code). The pro forma therefore shows amounts exclusive of tax and references the exemption. Proof of exemption ultimately rests on the IE599 electronic exit confirmation generated by the DELTA G customs system — not on the pro forma itself.
What is an HS code and where do I find the correct one?
The HS code (Harmonised System, administered by the World Customs Organisation) is essential for customs clearance: it determines applicable duties and formalities. The first 6 digits are internationally standardised; for EU exports an 8-digit code from the Combined Nomenclature is required. You can look up codes via the TARIC online tariff database, or obtain a legally binding classification by requesting a Binding Tariff Information (RTC — Renseignement Tarifaire Contraignant) from French customs.
Can a bank require a pro forma invoice to open a letter of credit?
Yes. To open a letter of credit (documentary credit), the buyer's bank typically requires a pro forma invoice because it fixes the amount, currency, goods description and Incoterm before any financial commitment is made. The final shipping documents — commercial invoice, bill of lading, certificate of origin — must then strictly match the details in the pro forma, otherwise the bank may refuse to release payment.
Go further
Understand this form: the related course
Official sources
- Légifrance — Code général des impôts, art. 262 I (VAT exemption on non-EU exports) — June 27, 2026
- entreprendre.service-public.gouv.fr — Mandatory invoice particulars (fact sheet F31808): they apply to the final commercial invoice that follows the pro forma — September 6, 2026
- entreprendre.service-public.gouv.fr — Invoicing explained (fact sheet F23208): like a quotation, a pro forma binds only once accepted and is not an accounting record — September 6, 2026
Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.