Invoice types
Proforma invoice in Spain: when to issue + downloadable template
TL;DR
A proforma invoice is a pre-invoice document used as a quote or order confirmation. It carries NO tax obligation, is NOT submitted to Verifactu, and gives the recipient NO right to deduct VAT. But it can be legally binding as an offer if the parties agree.
What is a proforma invoice?
A proforma invoice is a commercial document that looks like a regular invoice — issuer, recipient, description of goods or services, VAT breakdown, total — but has NO fiscal validity. It doesn't prove that the operation took place and therefore creates no VAT obligation and no recognized income.
In practice, it serves as a formal promise: «if you accept these terms, this is what I'll invoice you for». It's widely used in international operations (so the buyer can justify the transaction with their customs), in long service contracts (to reserve capacity), and any time a client needs a written commitment before paying.
Once the client accepts the proforma and the operation materializes, you issue a regular invoice (full or simplified) with a sequential serial. THAT one goes to Verifactu, your invoice ledger, and your VAT return.
Proforma invoice vs regular invoice
| Property | Proforma | Regular invoice |
|---|---|---|
| Fiscal value | No | Yes |
| Creates VAT obligation | No | Yes |
| Lets recipient deduct VAT | No | Yes |
| Sequential numbering required | Recommended | Mandatory |
| Sent to Verifactu / AEAT | No | Yes (from 2026) |
| Legal retention | Recommended 6 years | Mandatory 6 years |
| Binding on issuer | Yes, if so agreed | Yes |
When to use a proforma invoice
Formal quote before closing a deal
The client wants an invoice-shaped document to evaluate internally, present to a committee, or apply for financing. The proforma gives them a clear number without committing the issuer to declare it yet.
International operations (export / import)
The foreign buyer needs it to process pre-payment, justify the move with their bank, or present it to origin / destination customs. This is the most common B2B international use of proformas.
Reservation or deposit on long projects
A project that's billed in milestones (50% upfront, 50% at the end) can start with a proforma for the full amount, so both sides agree on scope. Then real invoices are issued per milestone.
Client whose payment system requires an attached invoice
Some corporate payment systems only process invoices as attached documents. If you don't want to trigger VAT yet, a proforma starts the flow without creating a tax obligation.
Required fields on a proforma invoice
- Clear header with the word «PROFORMA» (or «Pro forma»)
- Full issuer info (name, NIF, address)
- Recipient info (NIF when applicable)
- Issue date
- Detailed description of goods or services
- Unit price and line total
- Subtotal before tax
- VAT breakdown (rate and amount) when applicable
- IRPF retention when applicable (autónomo billing a Spanish company)
- Total to pay
- Offer validity (recommended: «this proforma is valid until dd/mm/yyyy»)
- Clear notice: «This document has NO fiscal validity»
Common mistakes when issuing proformas
⚠️ Using the same numbering as real invoices
If you number the proforma PROF-2026-00007 and then issue the real one FACT-2026-00007, you create confusion in your own invoicing ledger. Keep two separate series (PROF- vs FACT-) so Verifactu's sequential serial doesn't mix with pre-quotes.
⚠️ Declaring VAT or recognizing income on a proforma
A proforma is NOT booked income. If your gestor logs it as an issued invoice, you're paying VAT early and recognizing revenue that isn't legally final. Wait for the real invoice.
⚠️ Omitting the word «proforma»
If the document looks identical to a regular invoice but isn't fiscal, the recipient might try to deduct VAT from it. Mark «PROFORMA» clearly in the header and add «no fiscal validity».
⚠️ Not tracking the conversion to a real invoice
When the proforma is accepted and you issue the real one, write the cross-reference: «invoice FACT-2026-00012 derives from proforma PROF-2026-00007». That helps with audits and disputes.
Does the proforma get sent to Verifactu?
No. RD 1007/2023 requires Verifactu submission for invoices that create a tax obligation: full invoice (F1), simplified (F2), rectifying (R1-R5). A proforma is none of these — it's a pre-document with no fiscal value — so it doesn't enter the Verifactu flow.
iq-factura lets you generate proformas that are NOT signed and NOT submitted to AEAT. When the client accepts and you convert the proforma to a real invoice, the system allocates a fresh serial, signs the chain, and submits to Verifactu — all in one click.
Generate your first proforma for free
No card. No install. iq-factura is free during the open beta.
Try iq-facturaFrequently asked questions
Does a proforma legally commit me?+
Depends on its clauses. If the proforma states «binding offer until dd/mm/yyyy», then yes: the issuer must respect the price during that window. If it only says «orientation quote», it's not binding. We recommend always including an explicit validity date.
Can the VAT on a proforma be recovered?+
No. A proforma isn't an invoice — the buyer can't deduct the VAT shown on it. For VAT to be deductible, the actual invoice has to be issued and the operation recorded.
How many proformas can I issue for the same deal?+
As many as you need. If the client asks for changes on the first quote, you issue a second proforma updating the figures. Only the last one the client accepts becomes a real invoice.
Do I need to store proformas like real invoices?+
Not legally required, but strongly recommended. If a dispute or audit comes up, showing the client accepted the proforma before the real invoice protects you. iq-factura stores them next to real invoices with a conversion CSV when applicable.
Can a proforma replace a contract?+
For small operations (a one-off service, a low-value sale) yes, especially if signed by both parties. For large or legally complex deals, complement it with a formal contract covering IP, confidentiality, and dispute resolution.
When does a proforma become a real invoice?+
At the moment of tax accrual — usually when the good is delivered or the service rendered, or when payment is received (if before delivery). On that day you issue the sequential ordinary invoice and register it in Verifactu.