Proforma Invoice
Fatura Proforma
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A commercial document that looks like an invoice but has no fiscal or legal meaning, essentially a detailed quote that doesn't create any tax obligation.
A proforma invoice looks like an invoice. It has your name, the client's name, a description of services, amounts, maybe even payment terms. But it isn't one. It has zero fiscal meaning in Portugal (or anywhere else, for that matter). No tax obligation, no reporting to the tax authority, nothing.
Think of it as a detailed quote wearing a suit.
When it's useful
Proformas have legitimate uses. In international trade, customs authorities sometimes need a document showing the declared value of goods being shipped. A proforma serves that purpose. It's also handy for preliminary agreements ("here's what I'll charge you if we go ahead") and for budget approvals where a client needs a formal-looking document to get internal sign-off before committing.
Not a substitute for real invoices
A proforma is for genuine pre-sale scenarios, customs declarations, budget approvals, preliminary quotes. It should never be used as a substitute for issuing a proper fatura through certified invoicing software.
Frequently asked questions
Is a proforma invoice a real invoice in Portugal?
No. A proforma has no fiscal or legal standing. It doesn't create a tax obligation, it's not reported to the tax authority, and it can't be used as proof of a transaction. It's a commercial document, closer to a formal quote than an invoice.
When would I actually use a proforma invoice?
Proformas are useful for customs declarations (showing the value of goods being shipped), preliminary price agreements, or situations where a client needs to see the expected charges before committing. They're common in international trade for goods.
Does a proforma invoice need to be issued through certified software?
No. Since a proforma has no fiscal meaning, it doesn't fall under Portugal's certified software requirements. You can create one in any tool you like. Just make sure it's clearly labeled as 'Proforma' so it can't be confused with a real invoice.
Do I need a proforma to invoice foreign clients?
No. Solo entrepreneurs can issue a standard fatura (FT series) through certified invoicing software to foreign clients, then issue a receipt when payment arrives.
Related terms
A formal invoice issued through certified software or the AT portal. For solo entrepreneurs on the simplified regime, income tax and Social Security remain cash-basis (tied to payment) regardless of when the invoice is issued.
Recibo VerdeGreen ReceiptA combined invoice-receipt (fatura-recibo) issued by solo entrepreneurs in Portugal through the Portal das Finanças when they receive payment for services.