DocMakDocMak

Guide

How to prepare a proforma invoice for GCC and export trade

Skip the reading — build this document now in your browser, free and without signup.

Launch Interactive Proforma Invoice Builder

A proforma invoice is how a deal becomes real: it is what the buyer takes to their finance team, what a bank uses to open a letter of credit, and what customs and freight forwarders quote against. Get it wrong and shipments stall. This guide explains what a proforma must contain, how it differs from a tax invoice, and what buyers in the UAE, Saudi Arabia, Qatar, Kuwait, Oman, Bahrain and Iraq specifically look for.

Open the Proforma Invoice Maker
Template Example FAQ

What is a proforma invoice?

A proforma invoice is part of the sales documents stack every GCC founder, freelancer and SME relies on. It captures the key commercial, HR or legal information for a transaction in a clean, professional format that your client, employee, supplier, bank or regulator can act on. DocMak's Proforma Invoice Maker produces a print-ready PDF you can email or WhatsApp in under a minute.

When to send a proforma invoice

Use a proforma invoice whenever you send a transaction that needs to be documented for your records, your counterparty's records or for compliance. Typical GCC use cases include serving SMEs in Dubai, Abu Dhabi, Sharjah, Riyadh, Doha and Muscat, supporting bank reconciliations, tender submissions, and meeting FTA, ZATCA, immigration and MoFA documentation requirements where applicable.

Required fields for a GCC proforma invoice

A compliant proforma invoice should include the issuing company name and address, recipient details, a unique reference number, the issue date, all line items or clauses with clear descriptions, amounts in the correct currency (AED, SAR, QAR, OMR, KWD, BHD, IQD), and a signature block. If VAT applies, include the 15-digit TRN (UAE), 15-digit VAT number (KSA), or the equivalent tax number, and show the VAT line separately.

Business use cases across the GCC

From freelancers in Dubai Media City and Riyadh to trading companies in Sharjah, JAFZA and Dammam, proforma invoices underpin day-to-day operations. Startups use them during due diligence, established SMEs use them for tenders and bank KYC, and cross-border operators use them to keep customs, banking and tax authorities aligned across borders.

Industry and country variations

Trading, construction, consulting, technology, retail, F&B and real-estate proforma invoices each have their own conventions — HS codes and INCOTERMS in trading, milestones and retention in construction, phases and rate cards in consulting. On top of industry, country-specific rules apply: UAE 5% VAT, KSA 15% VAT with ZATCA e-invoicing, Bahrain 10% VAT, no VAT in Kuwait and Qatar, and Arabic-language priority in most GCC courts.

Common mistakes to avoid

Most proforma invoice disputes come from a handful of avoidable errors: non-sequential numbering, missing or incorrect TRN / VAT number, vague descriptions, no Arabic version for government-facing documents, and a weak signature block. DocMak's Proforma Invoice Maker nudges you past all of these by default.

How to send a proforma invoice with DocMak

Open the Proforma Invoice Maker, fill in the form fields on the left and watch a live preview render on the right. Add your logo, TRN, CR number and bank details once — DocMak remembers them for the next document. Download the finished document as a branded PDF, print it, or share it directly via WhatsApp and email. The first 100 documents every month are free.

Proforma Invoice best practices

Keep numbering sequential per year, use clear plain-English descriptions with an Arabic mirror where the proforma invoice will reach a court or ministry, reference related documents (LPO, quotation, contract, employment offer), and store every document in a searchable, backed-up folder. Pro users get the full history saved to their DocMak dashboard.

Frequently asked questions

What must a proforma invoice include to be valid?
Issuer identification: Full legal name of the issuing company, trade licence or CR number, registered address in the emirate or region, contact email and phone. If VAT-registered, include the 15-digit TRN (UAE) or the equivalent tax number (KSA VAT number, Bahrain VAT account number, Oman VAT number). Recipient details: Legal name and address of the customer, employee, counterparty or authority receiving the proforma invoice. For cross-border documents, include the country and, where applicable, the recipient's tax registration number. Miss any of these and the document usually comes back for correction.
UAE Federal Tax Authority (FTA) — what does that mean for my proforma invoice?
Tax invoices must show supplier name and TRN, customer name and TRN (for taxable supplies over AED 10,000), sequential invoice number, issue date, description, net amount in AED, 5% VAT and gross total. Simplified tax invoices are allowed under AED 10,000.
Common mistake: Non-sequential or duplicate numbering — how do I avoid it?
Skipping or reusing reference numbers on a proforma invoice triggers FTA and ZATCA audit flags and makes accounting reconciliation painful. Always number sequentially per business per year.
Common mistake: Missing or wrong TRN / tax number — how do I avoid it?
A UAE tax invoice without a valid 15-digit TRN is not deductible input VAT for the buyer. In KSA, a missing VAT number invalidates the invoice under ZATCA rules. Double-check the field before you send.
Read all Proforma Invoice Maker FAQs

Who needs this document?

  • Exporters and importers quoting cross-border shipments
  • Suppliers requesting an advance payment or deposit before production
  • Companies whose buyer needs an LC or bank transfer approval document
  • Trading firms confirming price, quantity and delivery before a PO is raised

What is a proforma invoice and what problem does it solve?

A proforma invoice is a committed offer presented in invoice form. It is not a demand for payment of a completed supply and creates no VAT liability, so it is never recorded as revenue. Its job is to let the buyer's finance, bank or customs authority act on the numbers before goods move.

Proforma invoice vs quotation

A quotation is commercial and often negotiable; a proforma is the finalised commercial terms formatted so a bank or customs officer can process it.

Proforma invoice vs commercial invoice

The commercial invoice is issued after shipment and is the document of record for customs clearance and VAT. The proforma comes first and must match the commercial invoice line for line.

What information is required in a proforma invoice?

Title 'Proforma Invoice'; proforma number and date; validity period; full seller and buyer legal names and addresses; description of goods with HS codes; quantity, unit price and total; currency; Incoterm and named place (for example CIF Jebel Ali); country of origin; port of loading and discharge; packing details, gross and net weight; lead time; payment terms (advance, LC at sight, 30 days); bank details with IBAN and SWIFT; and an authorised signature and stamp.

Why HS codes matter

Customs in Saudi Arabia, Iraq and the UAE classify duty on HS codes. A missing or wrong code is the single most common cause of a proforma being sent back.

Validity period

State a validity of 15–30 days. Without it, buyers return months later expecting the same price on a shipment you can no longer honour.

Proforma invoices for letters of credit

When the buyer opens an LC, the bank copies your proforma into the credit terms. Any mismatch between the proforma and the shipping documents later causes a discrepancy and delayed payment. Keep descriptions short and identical across proforma, commercial invoice, packing list and bill of lading.

Common mistakes to avoid

  • • Omitting HS codes and country of origin
  • • No validity period, leaving stale prices open indefinitely
  • • Descriptions that do not match the later commercial invoice, causing LC discrepancies
  • • Showing VAT as payable on the proforma itself
  • • Bank beneficiary name that differs from the licensed company name

Requirements by country — GCC & Iraq

One authoritative guide, with the local detail that actually differs between markets.

United Arab Emirates

Dubai · Abu Dhabi · Sharjah · free zones

Dubai re-export trade runs on proformas. Jebel Ali and Dubai Customs expect HS codes, country of origin and the Incoterm named place. If VAT will apply on the final supply, state 'VAT will be charged at 5% on the tax invoice' rather than showing VAT on the proforma itself.

Saudi Arabia

Riyadh · Jeddah · Dammam

Saudi importers need the proforma for SABER/SASO conformity registration and for bank transfer approval. Show the CR and VAT numbers, and note that 15% VAT will apply on the final ZATCA-compliant tax invoice.

Qatar

Doha · Lusail

Doha buyers frequently attach the proforma to internal purchase approval workflows; include the CR number, validity and delivery lead time to Hamad Port.

Kuwait

Kuwait City

Kuwait importers use the proforma for import licence applications; amounts should be shown in KWD to three decimals or in USD with the conversion basis stated.

Oman

Muscat · Sohar

Omani buyers clearing through Sohar or Salalah expect HS codes and country of origin; note that 5% VAT applies on the subsequent tax invoice for domestic supplies.

Bahrain

Manama

Bahraini buyers commonly route proformas through their bank for transfer approval; state IBAN, SWIFT and beneficiary name exactly as registered to avoid rejected transfers.

Iraq

Baghdad · Erbil · Basra

Iraq is proforma-heavy: Baghdad, Erbil and Basra importers need the proforma for import licences, letters of guarantee and pre-shipment inspection. Provide an Arabic version, state whether pricing is CIF Umm Qasr or CIP Erbil, and include the beneficiary bank's correspondent details.

نموذج فاتورة مبدئية (بروفورما) للتجارة الخليجية

الفاتورة المبدئية هي عرض نهائي بصيغة فاتورة يستخدمه المشتري لاعتماد الشراء أو فتح اعتماد مستندي أو إتمام إجراءات الاستيراد، ولا تُسجَّل كإيراد ولا تترتب عليها ضريبة.

ما الذي يجب أن تتضمنه؟

عنوان «فاتورة مبدئية»، رقم وتاريخ، مدة صلاحية العرض، بيانات البائع والمشتري، وصف البضاعة مع الرموز الجمركية، الكميات والأسعار والعملة، شرط التسليم (إنكوترمز) وميناء الشحن والوصول، مدة التجهيز، شروط الدفع، وبيانات الحساب البنكي والتوقيع والختم.

الفرق بينها وبين الفاتورة الضريبية

الفاتورة المبدئية تسبق الشحن ولا تُنشئ التزامًا ضريبيًا، أما الفاتورة الضريبية أو التجارية فتصدر بعد التوريد وتُعتمد للتخليص الجمركي والإقرار الضريبي.

What people search for

  • • what information is required in a proforma invoice
  • • proforma invoice sample for export to Iraq
  • • proforma invoice for letter of credit format
  • • difference between proforma invoice and tax invoice UAE
  • • proforma invoice template with Incoterms
  • • نموذج فاتورة مبدئية
  • • فاتورة بروفورما
  • • فاتورة أولية للاستيراد
  • • نموذج فاتورة مبدئية للتصدير

Proforma and trade cluster

Questions GCC businesses ask

What information is required in a proforma invoice?
Seller and buyer details, a proforma number and date, validity, goods description with HS codes, quantity and price, currency, Incoterm and named place, lead time, payment terms, bank details and an authorised signature.
Is a proforma invoice legally binding?
It is not a demand for payment, but once the buyer accepts it or opens an LC against it, the commercial terms it states are effectively binding.
Should VAT be shown on a proforma invoice?
Show the expected VAT as an indicative line and state that VAT will be formally charged on the tax invoice. Do not report proforma VAT in your return.
Can a proforma invoice be used for customs clearance?
Generally no — customs require the commercial invoice — but many authorities accept a proforma for import licences, pre-shipment inspection and LC opening.
How long is a proforma invoice valid?
Whatever you state on it; 15 to 30 days is standard in GCC trade.

Business use cases for a proforma invoice

How founders, freelancers and SMEs across the UAE, KSA, Qatar, Oman, Kuwait, Bahrain and Iraq use a proforma invoice day to day.

SMEs and trading companies

Small and mid-sized companies across the GCC send a proforma invoice every week to keep clients, suppliers and regulators on the same page. Whether you operate on the UAE mainland, out of a free zone, or across borders into KSA and Qatar, a clean, branded document makes your business look established from day one.

Freelancers and consultants

Independent consultants, designers, developers and coaches in Dubai, Riyadh, Doha, Muscat and Manama use a proforma invoice to project a professional image, get paid faster and avoid awkward back-and-forth with clients over missing information.

Startups raising capital

Founders pitching investors, applying for a trade licence or opening a corporate bank account are asked for proforma invoices as part of due diligence. A well-structured document signals operational maturity and shortens the review cycle at ADGM, DIFC, DMCC, QFC and similar hubs.

Cross-border operations

Companies invoicing or contracting between the UAE, Saudi Arabia, Iraq, Oman, Kuwait, Qatar and Bahrain need proforma invoices that respect local rules — Arabic language requirements, ZATCA e-invoicing in KSA, TRN in the UAE, CR numbers in Qatar and Oman — while staying commercially readable in English.

Required sections in a professional proforma invoice

Every proforma invoice should contain these building blocks so it holds up in front of clients, banks, courts and regulators across the GCC.

Issuer identification

Full legal name of the issuing company, trade licence or CR number, registered address in the emirate or region, contact email and phone. If VAT-registered, include the 15-digit TRN (UAE) or the equivalent tax number (KSA VAT number, Bahrain VAT account number, Oman VAT number).

Recipient details

Legal name and address of the customer, employee, counterparty or authority receiving the proforma invoice. For cross-border documents, include the country and, where applicable, the recipient's tax registration number.

Unique reference and dates

A sequential reference number (unique to your business) plus the issue date, and — where relevant — an effective date, expiry date or due date. Sequential numbering is required by tax authorities across the GCC for accounting audit trails.

Line items or subject matter

A clear description of each line, quantity, unit price in AED (or local currency), any applicable discount and the resulting subtotal. Avoid vague descriptions — regulators and clients both benefit from specificity.

Tax, totals and currency

Currency shown clearly (AED, SAR, QAR, OMR, KWD, BHD, IQD as applicable). VAT breakdown at the correct rate — 5% UAE / Bahrain, 15% KSA, no VAT in Kuwait / Qatar / Oman GCC members without VAT — plus a grand total. Show whether prices are VAT-inclusive or exclusive.

Signatures and authorisation

Named signatory, position, signature block and date. For legal documents add company stamp / seal, witness lines where required, and notarisation or attestation blocks for documents that will be presented to UAE courts, ministries, embassies or MoFA.

GCC compliance considerations

Tax, language, data-protection and attestation rules that shape how a proforma invoice is drafted, retained and shared across the GCC.

UAE Federal Tax Authority (FTA)

Tax invoices must show supplier name and TRN, customer name and TRN (for taxable supplies over AED 10,000), sequential invoice number, issue date, description, net amount in AED, 5% VAT and gross total. Simplified tax invoices are allowed under AED 10,000.

KSA ZATCA e-invoicing (Fatoora)

Since 2021, Saudi VAT-registered businesses must issue e-invoices with ZATCA-compliant fields, QR codes and (in Phase 2) cryptographic stamps integrated with ZATCA's platform. A proforma invoice issued to a KSA customer should mirror those fields even if generated abroad.

Bilingual and Arabic-language rules

Arabic is the official language of contracts, court filings and government-facing documents across the GCC. English is widely accepted commercially, but where a proforma invoice will be submitted to a court, ministry, immigration or a bank, provide a bilingual version — Arabic on the right, English on the left — to avoid rejection.

Data protection and confidentiality

The UAE PDPL (Federal Decree-Law 45 of 2021), KSA PDPL (2023), Bahrain PDPL and Qatar's data protection framework treat personal and commercial data in proforma invoices as protected. Restrict circulation, use secure delivery (email, verified WhatsApp), and store PDFs in an access-controlled folder.

Retention and audit

Keep signed proforma invoices in a searchable, backed-up archive. Regulators, banks and courts across the GCC increasingly accept digitally signed PDFs, but paper originals are still expected in real-estate, immigration and inheritance matters.

Industry-specific variations of a proforma invoice

How the proforma invoice adapts to trading, construction, professional services, technology, retail and real estate.

Trading & wholesale

A trading company's proforma invoice typically references HS codes, INCOTERMS (FOB, CIF, EXW), country of origin, and packing details. Add per-line unit and quantity precision so customs brokers can process the shipment without follow-up.

Construction & contracting

Construction-sector proforma invoices reference the project name, LPO number, milestone or BOQ item, retention percentage and defects-liability period. Payment terms typically run to 30–60 days from certification.

Professional services & consulting

Service firms describe deliverables by phase or sprint, reference the underlying engagement letter, and split fees from reimbursable expenses. Add a scope statement to avoid disputes over what is included.

Technology, SaaS & digital

Tech companies bill in monthly or annual subscription cycles, reference the subscription plan, quote seats or usage tiers, and cite the master services agreement. Cross-border digital services from the UAE to KSA carry KSA VAT reverse-charge implications.

Retail, F&B and hospitality

Retail proforma invoices emphasise SKU, discount and loyalty programme references. F&B and hospitality operators add service charge (10%), municipality fee (7%) and tourism dirham where applicable, keeping them separate from 5% VAT.

Real estate & facilities

Real-estate operators reference the Ejari or Tawtheeq contract number, unit number, chiller and utility split, and any commission or brokerage RERA rules. Facilities-management proforma invoices reference the SLA schedule.

Country-specific guidance (7 GCC markets)

Currency, VAT rate, tax authority and language priority for a proforma invoice issued from — or into — each GCC market.

United Arab Emirates

Currency: AED. VAT 5% since 2018. TRN is a 15-digit FTA number. E-invoicing framework (EmaraTax) is rolling out from 2026. Federal Law No. 32 of 2021 (Commercial Companies Law) and Federal Decree-Law 33 of 2021 (Labour Law) govern most commercial and HR documents.

Saudi Arabia (KSA)

Currency: SAR. VAT 15% (raised from 5% in 2020). ZATCA Fatoora e-invoicing is mandatory for VAT-registered businesses. Follow the Companies Law issued by Royal Decree M/132 for corporate documents.

Qatar

Currency: QAR. No VAT yet, though a GCC-wide framework is in place. Corporate documents reference the QFC or mainland CR number. Arabic is the official language for government-facing proforma invoices.

Oman

Currency: OMR. VAT 5% since 2021. Sultanate of Oman Tax Authority (OTA) rules apply for tax invoices; keep records for at least 10 years. CR (Commercial Registration) number replaces the UAE trade licence reference.

Kuwait

Currency: KWD. No VAT (as of writing). proforma invoices for Kuwaiti counterparties should reference the Civil ID or the company's Commercial Licence number. Arabic-language contracts have priority in court.

Bahrain

Currency: BHD. VAT 10% since 2022 (raised from 5%). National Bureau for Revenue (NBR) governs tax invoicing. Sequential numbering and archiving requirements are similar to the UAE FTA rules.

Iraq

Currency: IQD. No federal VAT but customs duties and specific sector taxes apply. Arabic is mandatory for government-facing proforma invoices; commercial contracts routinely reference both English and Arabic versions with Arabic prevailing.

Common proforma invoice mistakes to avoid

These are the pitfalls that turn a routine proforma invoice into an audit finding or a dispute.

Non-sequential or duplicate numbering

Skipping or reusing reference numbers on a proforma invoice triggers FTA and ZATCA audit flags and makes accounting reconciliation painful. Always number sequentially per business per year.

Missing or wrong TRN / tax number

A UAE tax invoice without a valid 15-digit TRN is not deductible input VAT for the buyer. In KSA, a missing VAT number invalidates the invoice under ZATCA rules. Double-check the field before you send.

Vague descriptions

"Services rendered" or "as agreed" is not enough. Describe each line with quantity, unit, period or deliverable. Regulators and clients both push back on vague documents.

Ignoring the Arabic version

Even a well-drafted English proforma invoice can be rejected by a UAE court, KSA ministry or Qatari bank if there's no Arabic version. Provide a bilingual layout for anything that might reach a public authority.

Weak signature and stamp block

A proforma invoice signed without a printed name, title, date and company stamp lacks the evidentiary weight commercial partners across the GCC expect. Add all four every time.

Continue exploring the proforma invoice cluster

Related documents, format vs sample references, GCC country variants and glossary terms — everything you need to master the proforma invoice in one place.

Related documents

Documents used alongside a proforma invoice

Template vs example

Two ways to reference a proforma invoice

Across the GCC

Proforma Invoice rules and regional hubs

Glossary terms

Key terms around a proforma invoice

TRN (Tax Registration Number)
The 15-digit number issued by the UAE Federal Tax Authority to every VAT-registered business. Required on tax invoices and other financial documents.
ZATCA / Fatoora
The Saudi Zakat, Tax and Customs Authority and its e-invoicing platform, Fatoora. Governs VAT invoicing across KSA and mandates QR codes and cryptographic stamps.
MoFA attestation
Legalisation by the UAE Ministry of Foreign Affairs — required for many commercial documents before they can be used abroad or in front of embassies.
Reverse charge
A VAT mechanism where the buyer (not the seller) accounts for VAT — common on cross-border services into the UAE and KSA.
LPO / PO
Local Purchase Order (LPO) or Purchase Order (PO) — the buyer's formal commitment to purchase goods or services from a supplier, referenced on the matching invoice.
Free zone entity
A company licensed by a UAE free zone (DMCC, IFZA, JAFZA, DIFC, ADGM, RAKEZ, etc.), enjoying 100% foreign ownership and — under specific conditions — 0% corporate tax on qualifying income.
Browse the full DocMak glossary

Related on DocMak

Related proforma invoice guides and documents

Related documents

More ways to use the proforma invoice

Browse the library

WhatsApp