Pro forma invoice
The pro forma invoice (see Latin pro forma , just for the sake of the form) is a receipt that usually does not ask the recipient to pay .
For example, it is issued to show the value of a shipment and is then used for tax purposes. In the case of international business, this enables goods to be delivered to the recipient free of charge, without affecting the collection of customs duties. The tariff sets the price actually paid for the goods is based. It is not possible to issue a different invoice with a changed price afterwards.
It is sometimes also issued as a pre-copy of the final invoice and then contains the supplier's address and account details , the address and, if applicable, the customer's delivery address, the exact description of the goods, the delivery conditions, payment terms and the price. In business transactions, this type of pro forma invoice is usually required to apply for a letter of credit . From a legal point of view, this is an order confirmation and is often used in its place.
application
The pro forma calculation is usually used in the following cases:
- In import / export as proof of the value of the goods for tax and customs determinations
- In the case of deliveries and services in advance as the basis for payment
- For free sample shipments
- In the event of an exchange of goods ( guarantee or goodwill cases)
- With spare parts deliveries
- In the case of donations (booking with the service provider still required, since otherwise the donation would also be taken into account in addition to the costs for purchasing goods, personnel and so on)
The pro forma invoice can also be issued for other purposes. So require z. B. some countries such an invoice as an offer .
If a pro forma invoice is issued for a donation, the organization receiving the donation, if it is recognized by a German tax office as a non-profit organization, can issue a donation receipt ( generally ' donation receipt') for this amount.
Financial accounting
In financial accounting , accruals and deferrals on the accounts payable and debit side are referred to as pro forma invoices . An invoice that has not been sent or billed in the appropriate period and is therefore not available as a receipt must be debited to the corresponding balance sheet and income statement accounts at the end of the year by means of a pro forma posting. In the following period, this posting is canceled and the original document posted, so that the effect on the result is neutralized.
Individual evidence
- ↑ Georg Eder: Sense and purpose of a pro forma invoice . Bundesanzeiger Verlag. Retrieved March 21, 2018.
- ↑ Jörn Altmann: Keyword: pro forma invoice . In: Gabler Wirtschaftslexikon publisher = Springer Gabler Fachmedien . February 19, 2018. Retrieved March 21, 2018.
- ↑ When do I create a pro forma invoice? . In: Founders Lexicon . Torsten Monday. Retrieved March 21, 2018.