Pro Forma Invoice Template Nigeria: Format, Example and Download
A pro forma invoice gives a customer a clear preview of a proposed sale. It can show the items, price, tax treatment, delivery terms and expected payment arrangement before the final invoice is issued.
It should be labelled Pro Forma Invoice so the customer does not mistake it for the final accounting document.
Completed pro forma invoice example
| Field | Example |
|---|---|
| Pro forma number | PF-2026-0031 |
| Seller | Northgate Technology Limited |
| Customer | Adewale Foods Limited |
| Description | 10 office laptops |
| Unit price | ₦650,000 |
| Subtotal | ₦6,500,000 |
| VAT | Shown where applicable |
| Delivery | 14 days after confirmed order |
| Valid until | 18 May 2026 |
| Payment | 60% deposit, 40% before delivery |
Add a statement such as: This is a pro forma document and not a final tax invoice.
Blank pro forma template
Include:
- Seller name, address and contact details
- Customer details
- Pro forma number and date
- Validity period
- Product or service description
- Quantity and unit price
- Subtotal, tax and proposed total
- Delivery or service timetable
- Proposed payment terms
- Bank or payment instructions where appropriate
- Clear pro forma wording
When should you use one?
Use a pro forma invoice when:
- the customer needs formal pricing before approval
- the buyer needs a document for procurement
- you are requesting a deposit before confirming the order
- final quantity or delivery information may still change
- an international customer needs preliminary transaction details
Pro forma invoice versus quotation
Both can present a price before the final sale. A quotation usually focuses on the offer, while a pro forma invoice often resembles the expected final invoice and contains more transaction detail.
Read our quotation guide for the quotation workflow.
Pro forma invoice versus final invoice
| Pro forma | Final invoice |
|---|---|
| Preliminary document | Formal payment request |
| May change before confirmation | Reflects the agreed transaction |
| Clearly labelled pro forma | Has the seller's normal invoice number |
| Should not be recorded as if it were the completed sale | Used in the business's invoice records |
How to convert it into a final invoice
- Confirm the customer's order.
- Update any changed quantity, price or delivery terms.
- Apply the correct tax treatment.
- Give the final invoice its own invoice number.
- Reference the pro forma number if helpful.
- Send the final invoice with the payment deadline.
Do not simply remove the words “pro forma” while keeping the same document number. Keep a clear trail between the preliminary and final documents.
Create the document
Start with our free invoice template or create an invoice online. Change the heading and wording appropriately for the preliminary document, then issue a separate final invoice after confirmation.
For VAT calculations, use the Nigeria VAT calculator and confirm whether VAT should appear at the pro forma stage for your transaction.
Frequently asked questions
Is a pro forma invoice proof of payment?
No. A receipt or verified payment record confirms payment.
Can a customer pay against a pro forma invoice?
Some sellers use it to request a deposit. Make the status clear and issue the proper final invoice and receipt as the transaction progresses.
Does a pro forma invoice need a number?
Using a separate pro forma sequence makes the document easier to trace without mixing it with final invoices.