A quotation in the form of an invoice prepared by the seller that details items which would appear on a commercial invoice if an order results. Bloomberg Financial Dictionary
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Used to offer goods or services to potential customers. Such offers may not be taken up, and the goods or services may not be supplied. Do not confuse pro forma invoices with tax invoices, and do not use them to claim input tax. HM Customs & Revenue Glossary
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pro forma invoice UK US (also proforma invoice) noun [C] (also pro forma) ACCOUNTING, COMMERCE
► an invoice, usually one sent to a new customer, asking for payment before goods or services are supplied: »
To ensure a swift delivery, please complete the details below and pass this pro forma invoice on to your Accounts Department.
► an invoice sent to a possible customer to give an example of prices charged: »
Large organisations may request a proforma invoice purely for their internal purchasing approval process.
Financial and business terms. 2012.