What Is a Proforma Invoice, and Can 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 Türkiye's Tax Procedure Law (VUK), is not considered a fiscal document and does not give rise to VAT (KDV); that is why it does not replace an official invoice. When 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 happens, this is what the invoice will look like." In a marketplace seller's day-to-day work, you will come across it in the following 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 production 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 showing that the document is a "proforma," the date and the validity period of the offer, the products, quantities and unit prices, the VAT amount for information purposes, and the delivery and payment terms. There is no statutory template; the validity period is also set by the issuer.

Does a proforma invoice replace an official invoice?

No. We have summarized the differences in the table:

Among the invoice types in e-Fatura (SATIS, IADE, ISTISNA, etc.) there is no "proforma" type; so it is not possible to send a proforma through the e-Fatura system. You send the proforma as a PDF or by email.

Even if payment is collected against 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 invoice timing with your certified public accountant (mali müşavir). Which type of invoice you issue depends on whether you are an e-Fatura taxpayer and whether the buyer is a registered user: the difference between e-Fatura and e-Arşiv.

Proforma invoices in exports

In sales abroad, the proforma is the first document that lets the buyer and 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; e-Fatura 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-Fatura 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.