What Is a Proforma Invoice, and Does It Replace an Official Invoice?

The short answer to what a proforma invoice is: a proforma invoice is a quote-type document that tells the buyer the price, quantity and terms of sale for goods or services before the sale takes place. It is not an invoice as defined in the Tax Procedure Law (VUK), it does not count as a tax document and it does not trigger VAT (KDV); that is why it does not replace an official invoice. Once the sale takes place, a separate e-invoice (e-Fatura) or e-archive invoice (e-Arşiv) is issued.

What is a proforma invoice, and what is it used for?

A proforma is a preliminary document that says, "if the sale goes through, this is what the invoice will look like." In a marketplace seller's day-to-day work, you will come across it in these situations:

• Corporate bulk orders: When a company wants to make a bulk purchase outside the marketplace, it asks you for a document showing prices and delivery terms so it can get purchase approval.
• Advance payment requests: For custom-made or large-quantity orders, you state the amount and terms in writing before asking the buyer for payment.
• Finalizing a price quote: Terms such as discounts, shipping, delivery time and payment due date are gathered in a single document; both parties see the same figure before the sale.
• Exports: A buyer abroad sees the price and delivery method on the proforma; we cover this separately below.

A proforma usually includes the details of the issuer and the buyer, a statement indicating that the document is a "proforma," the date and the quote's validity period, the products, quantities and unit prices, the VAT amount for information purposes, and the delivery and payment terms. There is no legal template; the issuer also sets the validity period.

Does a proforma invoice replace an official invoice?

No. We've summarized the differences in the table:

There is no "proforma" type among the e-invoice invoice types (SATIS, IADE, ISTISNA, etc.); as a result, you cannot send a proforma through the e-invoice system. You send the proforma as a PDF or by email.

Even if payment is collected on the basis of a proforma, a sales invoice is still issued separately. When you deliver the goods, you must issue the invoice within 7 days at the latest; see how many days you have to issue an invoice. Where an advance payment has been received but delivery takes place later, confirm the timing of the invoice with your certified public accountant (mali müşavir). Which type of invoice you issue depends on whether you are an e-invoice taxpayer and whether the buyer is a registered user: the difference between e-invoice and e-archive.

Proforma invoices in exports

In sales abroad, the proforma is the first document that lets the buyer and the seller agree on price, currency, delivery method and payment method. Depending on the payment method, banks and the import procedures in the buyer's own country may require the proforma. The actual document issued when the goods are shipped, however, is the export invoice; the e-invoice system has a separate scenario (IHRACAT) for this, and the relevant exemption code (301) is used on the goods export line. The list of codes is in our article on e-invoice exemption codes.

Keeping the figures on the proforma consistent with those on the export invoice is important to avoid problems at the bank and at customs. If the price or quantity has changed, issue a new proforma and send it to the buyer.