Pro forma invoice · Guide
Free pro forma invoice template for the UK
Opens the United Kingdom invoice maker with Pro forma invoice selected.
A pro forma invoice is a quote laid out like an invoice, sent before the work or the goods. HMRC's VAT Trader Records manual says: "Pro-forma invoices should always be clearly described as such and should preferably be endorsed 'This is not a VAT invoice'." That is HMRC guidance (the manual was updated on 16 January 2025), not legislation, and "preferably" means it is recommended.
What Papertern prints
When you choose Pro forma invoice, the heading reads "Pro forma invoice" and the line "This is not a VAT invoice" is added, following HMRC's wording. You can also add a valid-until date and a deposit request, as a percentage or a fixed amount, worked out to the penny. Everything else, your details, the customer, the items and the VAT, uses the same engine as the ordinary invoice.
A pro forma is not an accounting document
HMRC says that "in normal circumstances" a pro forma "cannot be considered to be an accounting document". It has no place in your books or your customer's. It also cannot be used to reclaim VAT: HMRC says pro forma or similar invoices "are not, therefore, acceptable evidence" for an input tax claim, and a valid VAT invoice is needed.
The real VAT invoice comes afterwards
If you are VAT-registered and later receive payment or make the supply, HMRC says a full VAT invoice must be issued within 30 days (VAT Regulations 1995, regulation 13(5)). On the tax point, HMRC says only that it "will follow the normal rules". We say no more than that, and we do not work out tax points for you.
From pro forma to invoice in one click
When your customer agrees, press "Turn this into an invoice". The same parties, lines and total carry across to the ordinary invoice for your VAT status. The pro forma heading, the not-a-VAT-invoice line, the valid-until date and the deposit request drop away, and the invoice date becomes today. Nothing is retyped.
Where this comes from
The wording above comes from HMRC's VAT Trader Records manual (VATREC9010 and VATREC9020) and the VAT Regulations 1995 on legislation.gov.uk, checked on 29 September 2026. If you are unsure how a particular sale should be treated, ask HMRC or an accountant.