As a U.S.-based international trade attorney and template designer with over 12 years drafting customs and export documentation for American exporters, I’ve created and reviewed thousands of proforma invoices. Today I’m giving you my battle-tested, completely free proforma invoice template that complies with U.S. Customs Service, IRS reporting requirements, and common bank letter-of-credit rules.
Download it instantly in Word, PDF, or Excel – no email required.
→ Download Proforma Invoice Template – Word (.docx)
→ Download Proforma Invoice Template – PDF
→ Download Proforma Invoice Template – Excel (.xlsx)
Disclaimer: This article and the free pro forma invoice template are for informational purposes only and do not constitute legal or tax advice. Always consult a licensed attorney or CPA for your specific situation.
A proforma invoice is a preliminary bill of sale issued by the exporter (seller) to the importer (buyer) before the actual shipment takes place. Unlike a commercial invoice, a proforma invoice is not a demand for payment and does not trigger accounting entries, but it serves multiple critical functions in international trade.
According to U.S. Customs and Border Protection (CBP), a properly completed proforma invoice is acceptable for customs clearance when a commercial invoice is not available at the time of entry (19 CFR § 141.83). The International Chamber of Commerce (ICC) also recognizes the proforma invoice as a key document in letters of credit under UCP 600.
| Feature | Proforma Invoice | Commercial Invoice |
|---|---|---|
| Purpose | Preliminary quote / binding offer | Final demand for payment & customs declaration |
| Accounting effect | None – not recorded as revenue | Triggers A/R and revenue recognition |
| IRS reporting | Not reported | Required for export information (AES if >$2,500) |
| Legal status | Offer, not a tax document | True invoice & customs document |
The IRS and Census Bureau require specific data elements on export documentation when the value exceeds $2,500 per Schedule B number (15 CFR § 30). While a proforma invoice itself is not filed with Automated Export System (AES), most exporters copy the same fields to stay compliant later.
Must-include elements (source: Foreign Trade Regulations & IRS.gov):
My free proforma invoice template includes all these fields pre-formatted.
Place your company logo, name, address, phone, email, and EIN. Mark the document clearly as “PROFORMA INVOICE” in bold.
Use a unique sequential number (e.g., PI-2025-0123) and the issue date. Add a validity period (common: 30-90 days).
Full legal name, address, phone, and contact person. Include “Sold To” and “Ship To” if different.
The most important section. Include columns for:
Subtotal, freight, insurance, discounts, and grand total. State payment terms (e.g., “30% deposit, balance against B/L via irrevocable LC”).
Authorized signature, printed name, title, and date. Electronic signatures are acceptable under ESIGN Act.
See the filled example of proforma invoice included in the downloadable Word file.
Include LC number, expiry date, and latest shipment date.
Mark value “For Customs Purposes Only – $100” and add ATA Carnet reference.
Add statement: “Goods are of U.S. origin and will be returned within 12 months.
Is a proforma invoice a tax document?
No. It is not reported to the IRS and does not create taxable income.
Can I use a proforma invoice for AES filing?
No. You must file the commercial invoice data via AES after shipment.
Do I need to sign a proforma invoice?
Recommended but not legally required. Banks often demand it for LCs.
Is a proforma invoice legally binding?
It is generally considered a binding offer once accepted, but consult counsel.
Whether you’re a first-time exporter or ship dozens of containers monthly, having a professional, compliant pro forma invoice template saves hours and prevents costly delays.
Click below to download instantly – no signup needed:
Free Proforma Invoice Template – Word | PDF Version | Excel (Auto-Calc)
Need a customized version with your logo pre-inserted or multi-language support? Drop me a message – happy to help fellow U.S. exporters succeed globally.
This template is updated for 2025 Incoterms and current U.S. export regulations. Bookmark this page – I update the files whenever regulations change.