Short answer
A pro forma invoice is a preliminary invoice: it shows what you will bill, but it is not an invoice for VAT purposes, so your customer cannot deduct VAT with it. If a customer pays upfront, VAT is due on that payment, and a business customer needs a real invoice. The Netherlands and Belgium set different deadlines for it.
Customers ask for a pro forma invoice to approve a purchase, arrange financing or pay before you start. This guide, for freelancers and small businesses in the Netherlands and Belgium, compares it with quotes, advance invoices and final invoices, explains each country’s VAT rules for advance payments and walks through an example.
What is a pro forma invoice?
A pro forma invoice is a preliminary invoice. It shows the goods or services, prices, VAT and total a customer can expect before the actual invoice exists. In Dutch it is called a pro forma factuur or proformafactuur.
It is not an invoice for VAT purposes. In the Netherlands, the tax authority (Belastingdienst) only allows VAT deduction with a correct invoice. In Belgium, the customer needs a regular invoice, which between Belgian VAT-registered businesses is in principle a structured e-invoice.
Belastingdienst: VAT deduction requires a correct invoice (in Dutch)
When should you send a pro forma?
A pro forma helps when someone needs exact amounts before there is an invoice, as in these situations.
- Approval: your customer’s purchasing department needs a document before it releases an order or a payment.
- Financing or grants: a bank, leasing company or grant provider asks for evidence of a planned purchase.
- Customs and samples: for goods shipped from outside the EU, a pro forma shows their value. The Dutch Chamber of Commerce (KVK) advises that samples come with a pro forma stating their value and a line such as ‘sample shipment with no commercial value’.
- Payment upfront: you want to be paid before you start. The country rules below show when a real invoice is required.
KVK: importing samples with a proforma invoice
Dutch Customs: pro forma invoices and customs value (in Dutch)
Pro forma invoice vs quote, advance invoice and final invoice
These documents often follow each other on one job, but only the advance invoice and the final invoice are VAT invoices. In Dutch, an advance invoice is called a voorschotfactuur or aanbetalingsfactuur.
If a job is cancelled after an advance invoice, correct it with a credit note rather than deleting it.
| Document | Purpose | VAT invoice? |
|---|---|---|
| Quote (offerte) | Price proposal the customer can accept | No |
| Pro forma invoice | Preview of the invoice, often used to request payment | No, no VAT deduction |
| Advance invoice | Invoice for part of the price before delivery | Yes, with VAT |
| Final invoice | Settlement after delivery, minus the advance | Yes, with VAT |
In the Netherlands: advance payments and VAT
A pro forma does not make VAT due by itself. VAT becomes due when you issue the (advance) invoice, or at the latest when you receive the payment. For business customers, the Belastingdienst adds these rules:
- If the customer must pay in advance, issue an invoice before the payment is due: an advance invoice with VAT, not a pro forma.
- If the customer pays in advance voluntarily, you owe VAT as soon as you receive the payment.
- An advance invoice charges and shows VAT. The final invoice charges the remaining amount and the remaining VAT.
- The customer may deduct VAT on an advance invoice once it is certain the supply will take place, for example under a signed contract.
- Invoices for completed work are due by the 15th day of the month after delivery.
- Consumers usually don’t need an invoice, but VAT is due no later than when you receive (part of) the payment. In a consumer sale of goods, you can require at most half of the price upfront.
Belastingdienst: VAT on advance payments and the invoice deadline (in Dutch)
Belastingdienst: advance invoices and the final invoice (in Dutch)
KVK: down payments and the 50% limit for consumers (in Dutch)
In Belgium: advance payments, VAT and Peppol
A pro forma does not make VAT chargeable by itself. When you receive all or part of the price before the supply, VAT on the amount received becomes chargeable (opeisbaar) at that moment.
For an advance from a VAT-registered customer, issue an invoice no later than the 15th day of the month after the month in which VAT became chargeable. The final invoice is due by the 15th day of the month after the supply. Issuing earlier is allowed.
Invoices to consumers are not always required, but they are for some supplies, such as work on immovable property (werk in onroerende staat). In those cases an advance also needs an invoice.
Since January 1, 2026, invoices between Belgian VAT-registered businesses must be structured e-invoices sent via Peppol, with some exceptions. That covers your advance and final invoices, but not invoices to private customers.
Royal Decree No. 1 on VAT, articles 1 and 4 (in Dutch)
Structured e-invoices between companies are compulsory from 2026
What to put on a pro forma, with a worked example
Invoice requirements don’t apply to a pro forma, but include the same details as the invoice that will follow and state clearly that it is not an invoice.
- The title ‘Pro forma invoice’ and the line ‘This is not an invoice’.
- Your own reference, such as PF-2026-003, separate from your invoice numbers.
- Date and validity period.
- Your business details (KVK number or Belgian enterprise number, VAT number) and your customer’s details.
- Description, quantities, prices excluding VAT, VAT rate, VAT amount and total.
- Payment details if you ask for payment upfront, and which invoice will follow.
- For goods crossing a border: the value of each item and, for samples, a statement that they have no commercial value.
Worked example: website job with a 30% advance
Job: website for a business customer, €4,000.00 excluding VAT, 30% advance, 21% VAT. Pro forma PF-2026-003 (March 4): €4,000.00 + VAT €840.00 = €4,840.00. Advance invoice 2026-0042: €1,200.00 + VAT €252.00 = €1,452.00. Netherlands: send it before the advance is due. Belgium: advance received March 10, invoice by April 15. Final invoice 2026-0051 (delivered May 20, invoice by June 15): €4,000.00 minus advance €1,200.00 = €2,800.00 + VAT €588.00 = €3,388.00. Check: €1,452.00 + €3,388.00 = €4,840.00.
Quotes, advance and final invoices in Factuur Simpel
Factuur Simpel has no separate pro forma document. To agree on the work upfront, send a quote: your customer signs it online, and you convert the accepted quote into an invoice in one step. Quotes expire automatically, and you can send reminders.
Create the advance and final invoices as regular invoices, with the quote number as reference, and email them from the app. On the Complete plan, customers can pay online via Mollie (such as iDEAL or Bancontact), paid invoices are marked automatically, and you can send invoices via Peppol.
Frequently asked questions
Can you deduct VAT on a pro forma invoice?
No. In the Netherlands, the Belastingdienst allows VAT deduction only with a correct invoice. In Belgium, you need a regular invoice, which between Belgian VAT-registered businesses is in principle a structured e-invoice. Ask your supplier for the advance invoice or the final invoice.
Do you have to pay a pro forma invoice?
That depends on what you agreed, not on the document’s name. A pro forma shows the amount you can expect or are asked to pay upfront. In the Netherlands, a business customer who must pay in advance should receive an invoice before the due date. In Belgium, the invoice for an advance follows by the 15th of the month after payment.
Does a pro forma invoice need an invoice number?
Give it its own reference, such as PF-2026-003, instead of a number from your invoice series. Invoices need consecutive numbers in both countries, so a pro forma that takes one without a following invoice leaves a gap. The advance and final invoices each take the next number.
Is a pro forma invoice the same as a quote?
No. A quote is a price proposal the customer can accept, after which you have an agreed job. A pro forma usually follows that agreement and previews the invoice, including VAT and payment details. Neither is a VAT invoice, so neither lets your customer deduct VAT.
From quote to paid invoice
Try Factuur Simpel: your customer signs the quote online, you convert it into an invoice in one step, and you can see which invoices are still unpaid.
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