French Pro Forma Invoice — International Export (Customs)
Pro forma invoice template for international export from France, required by customs and banks for formalities and letters of credit, though not an accounting document.
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.
Source: Légifrance — Code général des impôts, art. 262 I (VAT exemption on non-EU exports) · updated 2026
About this form
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.
Worked example
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 out the form
- 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.
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.
- 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.
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.
Official sources
Updated on 2026-06-27
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