UAE Proforma Invoice Builder

UAE Proforma Invoices — Complete Guide

What is a proforma invoice?

A proforma invoice is a preliminary bill of sale issued by a seller to a buyer before goods or services are delivered. It sets out the quoted prices, quantities, delivery terms and payment conditions so the buyer can approve the transaction, arrange advance payment or open a letter of credit. A proforma invoice is a commercial document — not a tax invoice — and does not by itself create a VAT liability under UAE Federal Decree-Law No. 8 of 2017.

Difference between a proforma invoice and a commercial invoice

A commercial invoice is the final tax invoice issued once the sale is concluded, goods are shipped or services are delivered. It carries the seller's TRN, follows the FTA tax-invoice rules and is used for VAT reporting and customs clearance. A proforma invoice is issued before the transaction and is used for quotations, advance payments, internal PO approval or LC applications.

When do businesses use a proforma invoice?

• Overseas buyers requiring an advance quote to open a Letter of Credit
• UAE buyers seeking internal purchase-order approval before committing
• Advance payment requests and partial deposit invoicing
• Customs pre-clearance and duty-estimation for imports
• Government and enterprise tender submissions
• Export shipments requiring pre-shipment documentation

What information should a proforma invoice include?

• Company header — name, address, phone, email, website, logo
• Trade licence number and TRN (VAT registration number) where applicable
• Proforma invoice number, issue date and validity date
• Seller and buyer details with full contact information
• Line items — description, product code, quantity, unit price, VAT and totals
• Currency, subtotal, discount, VAT, shipping and grand total
• Payment terms, delivery terms and Incoterms
• Bank details, country of origin and additional trade notes
• Authorised signatory, company stamp and terms & conditions

How to create a UAE proforma invoice

Choose a template, pick your language (English, Arabic or bilingual), fill in your company header including TRN, add the buyer details, list the items with quantities and unit prices, choose your currency (AED, SAR, USD, EUR and more), set the payment and delivery terms and download the invoice as Word or PDF. Every field on the DocMak proforma invoice is editable live — including the item table, totals and commercial terms.

Is a proforma invoice legally binding?

A proforma invoice is generally considered a commercial offer or quotation rather than a binding contract on its own. Once the buyer accepts the proforma and pays the advance (or issues a matching purchase order), the terms typically become binding between the parties. For UAE VAT purposes, a proper tax invoice must still be issued when the supply is made or payment is received, whichever is earlier.

This content is educational and not legal or tax advice. For binding advice on your specific situation, consult a UAE-licensed legal or tax advisor.