Pro forma#Invoices

The pro-forma invoice (English pro forma invoice ) is a document which, however, does not request the recipient to pay.

It is exhibited, for example, to demonstrate the value of a consignment of goods, and then used for tax purposes. This allows for foreign business to deliver goods free of charge to the recipient, the duty collection remains untouched. The tariff sets the price actually paid for the goods are based. It is not possible in this case to issue a common statement afterwards.

It is sometimes also issued as an advance copy of the final bill and then as this contains the address and account details of the supplier, the address and possibly the delivery address of the customer, the exact description of the goods, delivery terms, payment terms and price. In business, this type of pro forma invoice is usually required to apply for a credit. Legally, it involves an order confirmation and is also often used in its place.

Application

Proforma invoice is usually in the following cases apply:

• In the Import / Export to demonstrate the value of goods for tax and customs legal findings
• For goods and services to advance as a basis for payment
• For free sample shipments
• In exchange of goods ( warranty or goodwill cases)
• Spare parts need
• For donations ( income statement when booking rescuer still required, as would otherwise etc. in addition, the donation in addition to the cost of purchase of goods, personnel)

The pro forma invoice can be issued for other purposes. So, for example, require some countries such as invoice offer.

If a pro forma invoice is issued with a donation, then the donation receiving organization, it is recognized by a German tax office nonprofit, issue a donation receipt (in general ' donation receipt ') for that amount.

Financial Accounting

In financial accounting, the credit and debit Prepaid is called a pro-forma invoice. A bill that has not been delivered or invoiced on an accrual basis and are therefore not present as evidence, must be charged to the appropriate balance sheet and income statement accounts to the financial statements by a proforma booking. This booking will be canceled in the subsequent period and the original document posted, so that the earnings impact is neutralized.

• Accounting
• Document