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A Proforma Invoice is a preliminary bill of sale sent to buyers in advance of a shipment or delivery of goods. It describes the items to be sent, their value, and shipping information.
The key difference is that a Proforma Invoice is not a demand for payment. It is a "good faith" estimate of costs to allow the buyer to arrange financing (or open a Letter of Credit). A standard Commercial Invoice (or Tax Invoice) is the final legal record of the transaction.