商业发票与形式发票

商业发票与形式发票

商业发票（COMMERCIAL INVOICE）是出口方向进口方开列发货价目清单，是买卖双方记账的依据，也是进出口报关交税的总说明。商业发票是一笔业务的全面反映，内容包括商品的名称、规格、价格、数量、金额、包装等，同时也是进口商办理进口报关不可缺少的文件，因此商业发票是全套出口单据的核心，在单据制作过程中，其余单据均需参照商业发票缮制。

As the basis for traders to keep accounts, and general specification for customs clearance and tax payment, Commercial Invoice, is a detailed list of goods and prices provided by the exporter to the importer. Consisting of product name, specification, unit price, quantity, total amount, package, etc, Commercial Invoice can indicate one deal fully. Meanwhile, Commercial Invoice is the indispensable document for importer to carry out customs clearance. Therefore, it is reasonable to say that Commercial Invoice is the center of the whole set of export documents. Other related documents should be made changed on the basis of Commercial Invoice.

形式发票(Proforma Invoice)是一种非正式发票，是卖方对潜在的买方报价的一种形式。买方常常需要形式发票，以作为申请进口和批准外汇之用。

Proforma Invoice is a kind of informal invoice, one way to give potential buyer quotations. Usually, the buyer needs Proforma Invoice to apply for import and foreign exchange.

形式发票是供外商确认货物明细，价格，运费等内容的单子，是正式的P.O(purchasing oder)的前身。而发票是成交后，用来报运和给外商出具的正式单据。

简言之，形式发票（P.I)不是真正的发票，只是用来确认价格和货物明细的

Proforma Invoice is a list for foreign buyer to confirm the details of goods, price, freight and other items, it’s the predecessor of a formal purchasing order. While, Commercial Invoice is the formal document issued by the seller to the foreign buyer after closing a deal.

In a word, Proforma Invoice is not a real invoice, but confirmation of price and goods details.

形式发票是给客户用的。类似一个合同。商业发票是给海关看的。内容上基本上一直。一般我都是直接把formal invoice 改成commercial invoice,其他的原封不动就行了。开立时间，肯定是形式发票在前。因为商业发票是给海关看的。

Proforma Invoice is for the client, functioning like a contract. While, Commercial Invoice is for customs office. The content of both of them is almost the same. Usually, you only need to change “Proforma” into “Commercial”. As for the issued date, of course Proforma Invoice is ahead of Commercial Invoice.

在业务中，你肯定是跟客户做好形式发票之后，才能确定这商业发票是由卖方开立的一种收发货物的凭证，也是一种价目清单，是国际贸易单据中的核心单据

In one business, only after you have issued Proforma Invoice to the client can you make sure that Commercial Invoice is a kind of voucher of sending and receiving goods. Commercial Invoice also is a price list and core document in international trade.

形式发票是在对外贸易中，出口商开给进口商的假定发票、发票上仍然有商品名称，品质规格，数量、单价，总价等，但它不能作正式发票使用，对进出口双方都无约束力，只作为进口商申请外汇进口许可证时使用。

Proforma Invoice is an assumed invoice issued by the exporter to the importer in foreign trade, including the name of goods, quality specifications, quantity, unit price, to tal price and so on. But it can not be used as formal invoice, only for admission of importing foreign currency, and it has no force of constraint.

形式发票是商业发票的一种，形式发票当然是正式的，好多客户凭形式发票就可以付款和开立信用证，大家不要小看形式发票了。国际贸易中的商业发票是出口商签发给进口商的发货价目清单，商业发票由出口商正式签发后即有效，它是进出口双方办理结算、报关和交纳税款的依据。看看下面的内容希望对形式发票有正确的理解！

形式发票（PROFORMA INVOICE），也称预开发票或估价发票，（P/I）。在货物未成交前，在未成交之前，买方要求出口商卖方将拟出售成交的商品名称、单价、规格等条件开立的一份参考性发票。卖方凭此预先让卖方知晓如果双方将来以某数量成交之后，卖方要开给买方的商业发票大致的形式及内容。是一种试算性质的货运清单。

Proforma Invoice is a reference invoice required by the buyer before the conclusion of a deal, including items like name, unit price, and specification of the goods planned to sell and some other things. In this way, the seller can inform the buyer of the form and contents of the later commercial invoice after clinching a deal of certain amount of goods. It is a trial shipment list.

形式发票(Proforma Invoice)在某些国家也可以供买方作为申请进口许可证或申请外汇额度的证件, 也作为买方向银行申请向卖方支付货款,开立信用证等的依据。

In some countries, Proforma Invoice is treated as the documental foundation for the buyer to apply for the certificate of import admission and foreign exchange quota, an d to open the Letter of Credit to pay the seller for the goods.