Proforma Invoice vs Fiscal Invoice: Differences and When to Use Each

The proforma invoice and the fiscal invoice look almost identical, but they have completely different roles. Confusing them is common — and can lead to reporting errors. This guide clarifies what each is, how they differ, and when to use each.

What a proforma invoice is

The proforma is an informational document: an offer or a payment request sent to the client before the fiscal invoice is issued. It usually contains the same information as an invoice (parties, products/services, prices, estimated VAT, total), but it has no accounting or fiscal effect.

In practice, the proforma says: “here is what you will pay, and for what” — but it is not the document that generates fiscal obligations.

How it differs from the fiscal invoice

The key point: only the fiscal invoice enters the accounting records and RO e-Factura. The proforma stays between you and the client.

When you use the proforma

• Before payment — you send the proforma, the client pays, then you issue the fiscal invoice.
• For offers — the client wants to see the exact amount and structure before committing.
• For advances — a proforma for an advance payment, followed by the fiscal invoice at delivery (with the VAT rules applicable to the advance).

How it works in facturifirma

In facturifirma, the proforma is a separate document type, with its own series, which is not sent to SPV. When the client accepts/pays, you can convert the proforma into a fiscal invoice with one click — the data is carried over automatically, and the fiscal invoice can then be sent through e-Factura. You can even enable automatic invoice generation when you record the payment on the proforma.

This way you avoid double work and make sure only the correct document (the fiscal invoice) reaches accounting and SPV.