A short guide
What is a proforma invoice?
A proforma invoice asks a customer to pay before you supply anything. HMRC describes it as an offer of goods or services that will not be supplied unless payment is received. It sets out the work and the price exactly as an invoice would, and asks for the money, or a deposit, up front.
Source: HMRC, VAT Notice 700, section 17.3, Pro-forma invoices, checked on gov.uk on 5 October 2026.
Is a proforma invoice a VAT invoice?
No. A proforma cannot be used as evidence to reclaim VAT, even when it shows every detail a VAT invoice would, and HMRC asks for it to be clearly marked “this is not a VAT invoice”. When you say you are VAT registered, the tool prints that line at the top of the page.
Source: HMRC, VAT Notice 700, section 17.3, checked on gov.uk on 5 October 2026.
What happens when the proforma is paid?
Once you receive payment, or supply the goods or services, you must issue a proper VAT invoice if you are VAT registered. A payment received before the work is done fixes when the VAT is due for the amount paid, and most deposits do the same. A VAT invoice is then normally issued within 30 days.
Source: HMRC, VAT Notice 700, sections 14.2.2, 14.2.3, 16.2.3 and 17.3, checked on gov.uk on 5 October 2026.
Every proforma you download here is offered as the starting point in the free invoice generator, with the customer and every line carried across, so the invoice takes one tap.
Quote, proforma or invoice: which do I send?
- A quote offers a price and waits for your customer to say yes.
- A proforma invoice asks to be paid, in full or in part, before you supply anything.
- An invoice asks to be paid for what you have supplied, or confirms the sale when payment came first.
What should a proforma invoice show?
No rule lists what a proforma must carry, because it is not a tax document. What a customer needs to pay it is what the tool asks for: who it is from and who it is for, a number of its own, what you will supply with the price of each line and its VAT, the total, how much is due now, how long the offer stands, and the bank details to pay into.
Asking for a deposit
Choose A deposit and tap 25% or 50%, or type the figure. The page still shows the whole job and its total, so the customer can see what the deposit secures, and sets the deposit due now as the figure to pay.