förhandsfaktura

A förhandsfaktura, or proforma invoice, is a preliminary bill of sale that is sent to a buyer to provide details of an upcoming shipment of goods or services. It is not a demand for payment but rather an estimation of the value of the goods or services to be provided. A proforma invoice details the nature of the goods or services, their quantity, price, and estimated delivery date. It is often used by customs authorities to determine the value of goods for import duties and taxes.

The purpose of a proforma invoice is to inform the buyer about the total cost of the transaction before the actual sale is finalized. This allows the buyer to make an informed decision and to arrange for necessary financing or import licenses. It can also be used by the buyer to secure foreign exchange or to apply for letters of credit. Unlike a commercial invoice, a proforma invoice is not a legally binding document for payment. It does not require the buyer to pay the amount stated.

When goods are exported, a proforma invoice may be used to declare the value of the goods to the customs authorities of the exporting country. It serves as a declaration of intent by the seller to export the goods at the stated price. The final commercial invoice will then be issued once the goods are shipped, reflecting the actual transaction. While a proforma invoice is an estimate, it is usually an accurate one.