A pro forma invoice is not generally considered to be a VAT invoice and may be used to delay a tax point which might otherwise be crystalised as a consequence of issuing a full VAT invoice for a supply (amongst other reasons).
HMRC's views with regard to pro forma invoices are as follows1:
'Pro-forma
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 15:20