Pro Forma Invoice Spain (Factura Proforma)

A Pro Forma Invoice Spain (Factura Proforma) is a preliminary commercial document that resembles a formal invoice in format and content but is not a legally binding demand for payment and does not constitute a fiscal invoice (factura fiscal) under the Reglamento de Facturación (Real Decreto 1619/2012). The Factura Proforma is issued before the goods are shipped or the services are rendered, to communicate the exact terms of the transaction to the buyer — including the description of goods, quantities, unit prices, IVA treatment, and terms of sale (Incoterms) — and serves as the foundational document for customs clearance, letters of credit, advance payment processing, and import licensing in Spain and in international trade.

The Real Decreto 1619/2012, de 30 de noviembre, por el que se aprueba el Reglamento por el que se regulan las obligaciones de facturación, establishes the legal framework for invoicing obligations (obligaciones de facturación) of Spanish businesses. Article 1 of the Reglamento de Facturación defines what constitutes an official factura (invoice) for fiscal and IVA purposes — the Factura Proforma is expressly excluded from this definition because it does not document a completed supply of goods or services. This exclusion is important: a Factura Proforma creates no IVA obligation (no devengo del IVA), does not generate an entry in the Libro Registro de Facturas Expedidas (outgoing invoices register), and cannot be used by the buyer to deduct IVA under Article 97 of the Ley 37/1992 IVA.

In international trade (comercio exterior), the Factura Proforma is the standard commercial document required by customs authorities, banks issuing letters of credit, and import licensing agencies. The Agencia Estatal de Administración Tributaria (AEAT) Departamento de Aduanas e Impuestos Especiales accepts Facturas Proforma as supporting documents for customs declarations (Declaración Aduanera — DA) processed through the TARIC system and the ADUANAS.ES platform. For imports and exports, the Factura Proforma must comply with the format requirements of EU customs legislation — the Reglamento (UE) 952/2013 Código Aduanero de la Unión (CAU) — to be accepted at EU border crossing points.

For letters of credit (cartas de crédito or créditos documentarios) under the Uniform Customs and Practice for Documentary Credits (UCP 600) issued by the Cámara de Comercio Internacional (ICC), the Factura Proforma is the document the buyer presents to their bank when opening the letter of credit — it specifies the goods, amount, and documentary requirements that the seller must satisfy to obtain payment. Spanish exporters dealing with buyers in markets that require advance import licences (licencias de importación) — including certain MENA, African, and Asian markets — must issue a Factura Proforma as a precondition for the buyer obtaining the import licence from their national trade authority.

Within Spain's domestic B2B market, the Factura Proforma is used as a pre-payment demand where the seller requires advance payment before beginning production or delivery — for bespoke goods, high-value orders, or transactions with new or high-risk customers. The buyer pays against the Factura Proforma, and the seller issues the official Factura after delivery and payment.

A Pro Forma Invoice Spain is used in specific commercial, customs, and financial contexts where a preliminary transaction document is required before the official invoice can be issued.

A Factura Proforma is required for customs clearance (despacho de aduanas) when exporting goods from Spain — the Agencia Tributaria Aduanas accepts it as supporting documentation for the DUA (Documento Único Administrativo) customs declaration, confirming the commercial value of the shipment for customs duty (arancel) calculation.

The pro forma is needed when a buyer requires it to obtain a letter of credit (carta de crédito or crédito documentario) from their bank — the Factura Proforma specifies the exact transaction terms that must be reflected in the credit, confirming that the exporter can present conforming documents and obtain payment.

A Factura Proforma is required when a seller demands advance payment before delivering bespoke or high-value goods — it specifies what the buyer is paying for, the amount, and the delivery timeline, and serves as documentary evidence of the advance payment arrangement in the event of a dispute.

The document is needed for import licensing in countries that require an import licence (licencia de importación) as a precondition for bringing goods into the country — the Factura Proforma is the standard commercial evidence submitted to the importing country's trade ministry or customs authority.

A Factura Proforma is used when a buyer needs to obtain approval from their finance or procurement team before placing an order — the pro forma provides the detailed price breakdown and terms needed for internal approval without creating a binding payment obligation on the seller.

The document is needed when a shipping company or freight forwarder requires a commercial value document to calculate freight insurance (seguro de transporte) under an open marine policy or CIF (Cost, Insurance and Freight) Incoterms arrangement.

Parties in Spain should prepare a Pro Forma Invoice Spain (Factura Proforma) proactively rather than waiting for a dispute to arise. Courts interpret agreements based on the written terms rather than oral representations. The AEAT administers IVA (Ley 37/1992) and customs. The Ley 3/2004 governs late payment in commercial transactions with statutory interest.

Under the Ley Cambiaria y del Cheque (Ley 19/1985), promissory notes and bills of exchange are governed in Spain. The Banco de España supervises banking under Ley 10/2014. The Comisión Nacional del Mercado de Valores (CNMV) regulates securities markets. The AEAT administers IVA (Ley 37/1992) and IRPF (Ley 35/2006). The Ley 3/2004 governs late payment in commercial transactions with statutory interest.

A valid Pro Forma Invoice Spain under Real Decreto 1619/2012 commercial practice must contain the following essential elements to be accepted by customs authorities, banks, and buyers.

Proforma Label: The document must be clearly labelled 'FACTURA PROFORMA' or 'PRO FORMA INVOICE' to distinguish it from an official fiscal invoice and to prevent it from being used for fraudulent IVA deduction. Using a standard invoice template without this label creates fiscal and legal risks.

Seller Identification: Full legal name (razón social or nombre comercial), NIF/CIF, registered address (domicilio fiscal), contact details (telephone, email, website), and — for regulated exporters — the EORI (Economic Operator Registration and Identification) number required by EU customs regulations (Reglamento CAU 952/2013) for customs declarations.

Buyer Identification: Full legal name, address, country, and — for EU buyers — VAT number. For non-EU buyers, the consignee name and address as it appears on the commercial invoice used for customs.

Document Reference and Date: A unique pro forma reference number and date of issue. The reference number is used by the buyer's bank and customs to track the specific transaction.

Detailed Description of Goods or Services: Product description, HS code (código arancelario or partida arancelaria — Nomenclatura Combinada) for customs purposes, quantities, units of measure, and unit prices. For customs declarations, the HS code is mandatory to determine applicable import duties under the TARIC system.

Pricing and Currency: Unit prices, total values per line item, and total transaction value in the agreed currency. For international transactions, the currency must be clearly stated (EUR, USD, GBP, etc.). The exchange rate and equivalent amount in EUR may be required by customs or the bank.

IVA and Tax Treatment: For domestic transactions, the applicable IVA rate and amount. For export transactions (entregas intracomunitarias or exportaciones fuera de la UE), IVA exemption under Articles 21 and 25 of the Ley 37/1992 IVA must be stated with the legal reference (exenta de IVA según art. 21 LIVA — exportación).

Incoterms and Delivery Terms: The agreed Incoterms 2020 term (EXW, FOB, CIF, DDP, etc.) and the named place of delivery, which determines the allocation of transport, insurance, and customs costs between seller and buyer. The Cámara de Comercio Internacional (CCI) Incoterms 2020 rules apply.

Payment Terms: Whether payment is in advance (pago anticipado), by letter of credit (crédito documentario), or on open account terms, and the payment deadline. Forms-legal.com provides this Pro Forma Invoice Spain template as a practical starting framework. Exporters should verify TARIC codes and IVA exemption conditions with a gestor aduanero (customs agent) or asesor fiscal.

Under Spanish and EU trade law, Real Decreto 1619/2012 governs invoicing obligations. The Reglamento (UE) 952/2013 Código Aduanero de la Unión governs customs procedures. The Ley 37/1992 IVA governs export exemptions. The AEAT Aduanas processes export and import declarations. The Cámara de Comercio Internacional (ICC) maintains the UCP 600 and Incoterms 2020 standards.

Additional compliance elements for a Pro Forma Invoice Spain (Factura Proforma) used in Spain include: Under the Ley Cambiaria y del Cheque (Ley 19/1985), promissory notes and bills of exchange are governed in Spain. The Banco de España supervises banking under Ley 10/2014. The Comisión Nacional del Mercado de Valores (CNMV) regulates securities markets. The AEAT administers IVA (Ley 37/1992) and IRPF (Ley 35/2006). The Ley 3/2004 governs late payment in commercial transactions with statutory interest. Forms-legal.com provides this template as a starting point for Spain-compliant documentation.