A pro forma invoice is a draft or provisional invoice that you can give to the client where you specify the details of a future commercial activity. A draft invoice has no tax or accounting value, it is simply a document that will specify the details of a future definitive invoice.
How does it work?
The process is simple:
- Send the pro forma invoice to your client
This lets them know the amount due and how to pay. - Receive the payment
Once the payment arrives, you must issue the final invoice. - Issue the final invoice
The final invoice is the legally valid document and is sent to the SDI.
✅ The advantage of issuing a pro forma invoice is that you can review and edit it before turning it into a final invoice. This helps you make sure all the details are correct. Once an invoice is finalized, it cannot be deleted, so it’s a good idea to double-check everything beforehand.
💡 Important:
A draft invoice is not sent to the SDI (Sistema di Interscambio). Remember that you must issue the final invoice within 12 days of receiving the payment, in line with Italian regulations.