Your client emails: "Can you send us a proforma invoice for internal approval?"
You pause. You have heard the term before, but you have never sent one. You know it is not a normal invoice. But what is it exactly? Is it a quote? A placeholder? Do you charge VAT on it?
A proforma invoice is a document that looks like an invoice but is not a request for payment. It shows what the client will owe if they proceed with the work. Procurement teams ask for proforma invoices to get budget approval or issue purchase orders. It is common in corporate and public sector work.
This guide gives you three copy-paste UK proforma invoice templates with GBP examples for designers, developers, and consultants, explains when to send a proforma versus a quote or deposit invoice, shows you how to convert a proforma into a final tax invoice, and includes email scripts for when clients try to pay the proforma (they should not) or ask why they need a deposit invoice on top of the proforma.
What a proforma invoice is (and when UK freelancers need one)
A proforma invoice (sometimes written as pro forma invoice) is an advance invoice that shows what the client will owe if they proceed with the work. It is not a legal demand for payment. It is not an official VAT invoice. It is a fixed estimate formatted to look like an invoice.
Example use cases:
✓ Client needs internal budget approval before committing to the project
✓ Procurement team requires a 'proforma' before they can issue a purchase order
✓ Client wants a formal estimate that shows exactly what they will pay, including VAT
✓ Public sector or corporate client has a multi-step approval process
✓ You are quoting for work that will not start for weeks, and the client needs documentation now
What a proforma invoice is not
A proforma is not:
✗ A request for payment (that is a deposit invoice or tax invoice)
✗ A VAT invoice (you must label it "This is not a VAT invoice")
✗ Legally binding (the client has not committed to pay yet)
✗ A quote that can change (proforma shows fixed amounts)
If you want money now, do not send a proforma. Send a deposit invoice or final invoice. A proforma is for clients who need to see what they will owe before they commit.
Proforma invoice vs quote vs deposit invoice vs tax invoice — the decision tree
Most UK freelancers do not need proforma invoices. You need them only when clients ask for them or when you work with corporate procurement processes.
Use a quote when:
✓ The client is exploring options and wants a rough price
✓ The scope might change before work starts
✓ You want to keep it informal
✓ The client does not need internal approval
Example: "£2,000–£2,500 depending on complexity. Let me know if you want to proceed."
Use a proforma invoice when:
✓ The client asks for a 'proforma' explicitly
✓ Procurement needs documentation before issuing a purchase order
✓ The client needs internal approval and a formal document
✓ You want to give a fixed estimate that looks official but is not yet a request for payment
Example: A corporate client needs sign-off from their finance team before you start. They ask for a proforma invoice. You send it. They approve it. Then you send a deposit invoice to get paid.
Use a deposit invoice when:
✓ The client has agreed to the work
✓ You want money upfront before starting
✓ The project is over £1,000 or the client is new
✓ You need to protect your cashflow
Example: The client approves your proforma. You then send a deposit invoice for 40% (£1,200) due on receipt. Work starts once the deposit clears.
Use a tax invoice (final invoice) when:
✓ Work is complete and you want full payment
✓ You are invoicing a monthly retainer
✓ You are invoicing the balance after a deposit
Example: Project is finished. You send the final invoice for the remaining 60% (£1,800) with Net 14 payment terms.
Key difference: A proforma says "this is what you will owe if you proceed." A tax invoice says "this is what you owe now, please pay."
What to include on a UK proforma invoice — field checklist
A proforma invoice looks like a normal invoice, but with two critical differences:
- It must be labelled "Proforma Invoice" at the top (not "Invoice")
- It must include the disclaimer "This is not a VAT invoice" if you are VAT registered
Required fields for a UK proforma invoice
✓ "Proforma Invoice" label at the top
✓ Proforma reference number (e.g. PROFORMA-2026-045 — separate sequence from real invoices)
✓ Issue date
✓ Validity date (e.g. "Valid until 30 September 2026" — not a payment due date)
✓ Your business name and address
✓ Your contact details (email or phone)
✓ Client name and address
✓ Client billing contact or purchase order number (if known)
✓ Clear description of services or goods
✓ Quantity, rate, and total for each line item
✓ Subtotal
✓ VAT estimate (if you are VAT registered — label it "Estimated VAT")
✓ Total amount (the amount the client will owe if they proceed)
✓ Disclaimer: "This is not a VAT invoice"
✓ Validity statement (e.g. "This proforma is valid for 30 days from the issue date")
What NOT to include
✗ A payment due date (proforma is not a demand for payment)
✗ Bank account details (they are not paying this — you will send a real invoice later)
✗ "Payment terms: Net 14" (this is not an invoice yet)
✗ Your VAT registration number on the header (include it only in the VAT notes if needed)
Why the disclaimer matters: If you send a document that looks like a VAT invoice but is not, HMRC can treat it as a real VAT invoice, and you may owe VAT even if you have not been paid. Always label proforma invoices clearly.
Source: GOV.UK — Invoicing and taking payment from customers
Three copy-paste UK proforma invoice examples
These templates are ready to adapt. Swap the names, dates, and amounts. Keep the disclaimer and validity wording.
Example 1 — Designer brand services proforma (not VAT registered)
PROFORMA INVOICE
From:
Northline Studio
14 Canal Street, Manchester, M1 3EZ
hello@northlinestudio.co.uk
Bill to:
Lumen Digital Ltd
Procurement Team
procurement@lumendigital.co.uk
Proforma reference: PROFORMA-2026-045
Issue date: 22 September 2026
Valid until: 22 October 2026
Project: Brand identity design for Lumen Digital
| Description | Qty | Rate | Amount |
|---|---|---|---|
| Brand discovery workshop and competitor audit | 1 | £400 | £400 |
| Logo concepts (3 rounds, up to 2 revisions per round) | 1 | £900 | £900 |
| Brand guidelines document (colour, typography, usage) | 1 | £500 | £500 |
| Brand asset package (logo files, social templates) | 1 | £400 | £400 |
| Subtotal | £2,200 | ||
| VAT | Not applicable (not VAT registered) | ||
| Total | £2,200 GBP |
Notes:
This is a proforma invoice for internal approval purposes. This is not a VAT invoice and is not a request for payment.
If you proceed with this project, a deposit invoice for 50% (£1,100) will be issued and must be paid before work begins. The remaining 50% (£1,100) will be invoiced upon project completion with Net 14 payment terms.
This proforma is valid for 30 days from the issue date. Pricing is fixed and will not change unless the scope changes.
Project timeline: 4 weeks from deposit payment. Deliverables: final logo files (AI, SVG, PNG), brand guidelines PDF, and social media templates.
For questions, contact hello@northlinestudio.co.uk.
Example 2 — Developer project proforma (VAT registered, estimated VAT shown)
PROFORMA INVOICE
From:
Oak & Pixel Ltd
28 Park Lane, Bristol, BS2 8QR
Company No. 12345678
billing@oakpixel.co.uk
Bill to:
Fusion Consulting Ltd
Finance Department
finance@fusionconsulting.co.uk
Purchase order: (to be issued upon approval)
Proforma reference: PROFORMA-2026-046
Issue date: 22 September 2026
Valid until: 22 October 2026
Project: E-commerce website development — Fusion Consulting
| Description | Qty | Rate | Amount |
|---|---|---|---|
| Website build (5 pages, responsive design, CMS integration) | 1 | £4,000 | £4,000 |
| E-commerce functionality (Stripe integration, product pages) | 1 | £1,500 | £1,500 |
| Content migration and training session | 1 | £500 | £500 |
| Net total | £6,000 | ||
| Estimated VAT @ 20% | £1,200 | ||
| Gross total | £7,200 GBP |
Notes:
This is a proforma invoice for procurement approval. This is not a VAT invoice. It is not a request for payment.
VAT shown above is an estimate. The actual VAT invoice will be issued when payment is requested.
Payment structure if you proceed:
- Deposit invoice (40% of net): £2,400 + VAT (£480) = £2,880 — due before work starts
- Mid-point invoice (30% of net): £1,800 + VAT (£360) = £2,160 — due after homepage and 2 pages approved
- Final invoice (30% of net): £1,800 + VAT (£360) = £2,160 — due upon final delivery
All invoices will have Net 14 payment terms.
This proforma is valid for 30 days from the issue date. Pricing is fixed for the scope described above.
Project timeline: 8 weeks from deposit payment. Deliverables: fully functional website, CMS documentation, and 1-hour training session.
VAT registration number (for reference only): GB 234 5678 90
For questions, contact billing@oakpixel.co.uk.
Example 3 — Consultant discovery engagement proforma (not VAT registered)
PROFORMA INVOICE
From:
Maya Cole Consulting
12 Harbour Lane, Bristol, BS1 4DJ
maya@mayacoleconsulting.co.uk
Bill to:
Northpoint Ventures Ltd
Operations Manager
ops@northpointventures.co.uk
Proforma reference: PROFORMA-2026-047
Issue date: 22 September 2026
Valid until: 22 October 2026
Project: Product strategy consultancy — Discovery phase
| Description | Qty | Rate | Amount |
|---|---|---|---|
| Stakeholder interviews (6 interviews, analysis) | 6 | £200 | £1,200 |
| Competitive analysis and market research | 1 | £800 | £800 |
| User research synthesis and insights report | 1 | £600 | £600 |
| Strategy workshop facilitation (half-day) | 1 | £700 | £700 |
| Written strategy document and roadmap | 1 | £900 | £900 |
| Subtotal | £4,200 | ||
| VAT | Not applicable (not VAT registered) | ||
| Total | £4,200 GBP |
Notes:
This is a proforma invoice for budget approval. This is not a VAT invoice and is not a request for payment.
If you proceed with this engagement, a deposit invoice for 30% (£1,260) will be issued and must be paid before discovery work begins. The remaining 70% will be invoiced in two parts:
- Mid-point invoice (35%): £1,470 — due after stakeholder interviews and research complete
- Final invoice (35%): £1,470 — due upon delivery of written strategy document
All invoices will have Net 14 payment terms.
This proforma is valid for 30 days from the issue date. Pricing is fixed unless the scope changes (e.g. additional stakeholder interviews).
Project timeline: 6 weeks from deposit payment. Deliverables: interview transcripts, research report, strategy workshop outputs, and final strategy document (PDF).
For questions, contact maya@mayacoleconsulting.co.uk.
How to convert a proforma invoice to a final tax invoice
When the client approves the proforma and you are ready to request payment, you create a new invoice — not edit the proforma.
Step-by-step conversion process
- Do not edit the proforma. Keep it as a record of what the client approved.
- Create a new invoice with a new invoice number (use your normal invoice numbering sequence — e.g. INV-2026-089).
- Reference the proforma in the description (e.g. "As per proforma PROFORMA-2026-045").
- Remove the proforma disclaimers ("This is not a VAT invoice" — your new invoice is a real VAT invoice if you are VAT registered).
- Add payment terms (due date, Net 14, payment details).
- Add your bank details (sort code, account number).
- Book the invoice as accounts receivable in your accounting system.
- Send the new invoice to the client.
Example — converting a proforma to a deposit invoice
Original proforma:
- Reference: PROFORMA-2026-045
- Total: £2,200
- Disclaimer: "This is not a VAT invoice"
- No payment terms
New deposit invoice:
- Invoice number: INV-2026-089
- Description: "Deposit — 50% of total project fee (£2,200) as per proforma PROFORMA-2026-045"
- Amount: £1,100
- Due date: 6 October 2026 (due on receipt)
- Payment terms: "Payment due on receipt. Work will commence once deposit is received."
- Bank details: Sort code 04-00-04, Account 12345678
The client now has a real invoice requesting payment. The proforma stays on file as the original estimate they approved.
Example — converting a proforma to a final tax invoice (after deposit paid)
If the client paid a deposit and work is now complete, your final invoice references both the proforma and the deposit:
Invoice INV-2026-090
Date: 20 October 2026
Due date: 3 November 2026 (Net 14)
Project: Brand identity design — Final invoice
| Description | Qty | Rate | Amount |
|---|---|---|---|
| Brand identity project (total agreed fee per proforma PROFORMA-2026-045) | 1 | £2,200 | £2,200 |
| Less deposit paid (Invoice INV-2026-089, 6 October 2026) | 1 | -£1,100 | -£1,100 |
| Balance due | £1,100 |
Payment details:
Bank transfer to Northline Studio
Sort code: 04-00-04
Account number: 12345678
Payment terms: Net 14. Payment due by 3 November 2026.
Notes: Final brand files delivered 18 October 2026 via Google Drive. Deposit of £1,100 received 8 October 2026. Thank you.
This format makes it clear what the client owes, what they already paid, and when the balance is due.
Email scripts — sending a proforma, when clients try to pay it, and why they need a deposit invoice too
Script 1 — Sending the proforma invoice for approval
Subject: Proforma invoice — [Project name]
Hi [Client name],
Thank you for asking for a proforma invoice. Attached is proforma PROFORMA-2026-045 showing the project cost breakdown (£X,XXX total).
This proforma is for your internal approval process. It is not a request for payment — I will send a separate deposit invoice once you confirm you want to proceed.
The proforma is valid for 30 days. If the scope changes, I will issue a revised proforma before we start.
Let me know when you have approval, and I will send the deposit invoice to get us started.
Best,
[Your name]
Script 2 — When a client tries to pay the proforma
Clients sometimes see "invoice" on the proforma and try to pay it. Stop them.
Subject: Re: Proforma invoice — [Project name]
Hi [Client name],
Thank you for your message. The proforma (PROFORMA-2026-045) is for approval purposes only — it is not a request for payment, and you should not pay it.
Now that you have approved the project, I will send you a deposit invoice requesting £X,XXX (40% of the total project fee). That is the invoice you should pay.
The deposit invoice will have my bank details and a payment due date. The proforma does not.
I will send the deposit invoice today. Let me know if you have any questions.
Best,
[Your name]
Script 3 — When a client asks why they need a deposit invoice if you already sent a proforma
Subject: Re: Deposit invoice — why do I need this if I already have the proforma?
Hi [Client name],
Great question. The proforma was for your internal approval. Now that you have approved the project, the deposit invoice is the actual request for payment.
The proforma is not a VAT invoice and does not have payment terms or bank details. The deposit invoice is the real invoice that triggers payment and allows me to start work.
Think of the proforma as a fixed quote, and the deposit invoice as the first payment milestone. The proforma shows what you agreed to pay. The deposit invoice asks for the first part of that payment.
Let me know if that makes sense, or if you need me to explain further.
Best,
[Your name]
Script 4 — When a client asks for a proforma invoice but you think they need a deposit invoice instead
Sometimes clients ask for a proforma when they actually just want to pay you. If they are a small business or sole trader and there is no procurement process, they probably do not need a proforma.
Subject: Re: Request for proforma invoice
Hi [Client name],
Thanks for your message. Just to clarify — do you need a proforma invoice for internal approval or procurement, or are you ready to proceed and pay a deposit?
If you are ready to start, I can send you a deposit invoice (40% due upfront) and we can begin as soon as that is paid.
If you need internal sign-off first, I am happy to send a proforma invoice for your finance team to approve, and then I will follow up with the deposit invoice once you have approval.
Let me know which works best for you.
Best,
[Your name]
This saves time. If they do not need a proforma, you go straight to a deposit invoice and get paid faster.
VAT on proforma invoices — what to show and what to say
If you are VAT registered, you can show estimated VAT on a proforma invoice, but you must make it clear this is not an official VAT invoice.
How to show VAT on a proforma (VAT registered freelancers)
✓ Label the VAT line as "Estimated VAT @ 20%" (not just "VAT")
✓ Include the disclaimer: "This is not a VAT invoice. VAT shown is an estimate. The actual VAT invoice will be issued when payment is requested."
✓ Do not show your VAT registration number in the invoice header (include it in a note at the bottom if the client asks)
✓ When you issue the real invoice, the VAT amount must match what you charged, and you show your VAT number on the real invoice
Example wording for VAT note on proforma (VAT registered)
VAT Note: This is not a VAT invoice. VAT shown above (£1,200) is an estimate based on the current standard rate (20%). The actual VAT invoice will be issued when the deposit or final invoice is sent. Our VAT registration number is GB 234 5678 90 (provided for reference only).
If you are NOT VAT registered
Do not show VAT on the proforma. Write "Not applicable" or leave the VAT line blank.
You do not need to include a disclaimer about VAT if you are not VAT registered, but it can help to add a note:
VAT Note: This business is not VAT registered. No VAT will be charged.
Can the client reclaim VAT from a proforma invoice?
No. A proforma is not a VAT invoice. The client cannot use it to reclaim VAT. They must wait for the real invoice (deposit or final) before they can reclaim VAT.
Source: GOV.UK — VAT invoices
Common mistakes that confuse clients (and delay payment)
Calling it an invoice when it is a proforma. Label it "Proforma Invoice" clearly at the top. If you call it "Invoice" and add a note saying "this is not an invoice," that is confusing.
Including payment terms on a proforma. Do not write "Net 14" or "Due 30 September 2026" on a proforma. It is not a request for payment, so there is no due date. Use a validity date instead ("Valid until 30 September 2026").
Adding bank details to a proforma. The client should not pay a proforma. Do not include your sort code and account number on it. That goes on the real invoice.
Not explaining what happens next. Always include a note on the proforma explaining that this is for approval, and a deposit invoice or final invoice will follow. Otherwise, clients sit and wait for you to tell them what to do.
Editing the proforma after the client approves it. Do not change the proforma reference number or amounts after the client has approved it. If the scope changes, issue a revised proforma with a new reference (e.g. PROFORMA-2026-045-REV1). If no changes, issue a fresh invoice with a new number.
Treating a proforma like a quote. A proforma is a fixed estimate. If you send a proforma for £5,000 and then invoice £6,000, the client will push back. Lock the price before you send the proforma.
When you do not need a proforma invoice — skip it and invoice faster
Most UK freelancers working with small businesses, startups, or direct clients do not need proforma invoices. You only need them when:
✓ The client explicitly asks for a proforma
✓ You are working with corporate procurement or public sector
✓ The client has a multi-step approval process
✓ The client needs documentation to get budget sign-off
For most projects, skip the proforma and go straight to a deposit invoice. It is faster, simpler, and you get paid sooner.
If a client asks for a proforma and you are not sure why, ask:
"Do you need a proforma for internal approval, or are you ready to proceed with a deposit invoice?"
If they are ready to proceed, send the deposit invoice. If they need approval, send the proforma first, then the deposit invoice once they confirm.
Decision checklist — should I send a proforma invoice for this project?
Use this checklist to decide whether you need a proforma or can skip it.
Send a proforma invoice if:
✓ The client asked for a 'proforma' by name
✓ The client is a corporate or public sector organisation with procurement processes
✓ The client needs internal sign-off and wants a formal document before committing
✓ You want to give a fixed estimate that looks official but is not yet a payment demand
✓ The project will not start for weeks and the client needs documentation now
Skip the proforma and send a deposit invoice (or quote) if:
✓ The client is a small business, startup, or sole trader
✓ The client is ready to start and has budget approved
✓ The client has not mentioned needing a proforma
✓ You want to get paid faster (proforma → approval → deposit invoice is slower than just sending a deposit invoice)
✓ The project is under £1,000 and informal
Bottom line: If in doubt, ask the client what they need. Most clients who ask for a proforma know exactly why they need one. Most clients who do not ask for one do not need one.
Related guides
Proforma invoices are one step in a larger invoicing process. Once the client approves the proforma, you need a deposit invoice. Read our deposit invoice template guide for 40% and 50% deposit examples with GBP amounts, balance invoice wording, and email scripts for when clients push back.
For a full UK invoice template with GOV.UK compliance, VAT guidance, and sort code wording, see our freelance invoice template guide.
Once your invoice is sent, you need clear payment terms. Read our invoice payment terms guide for Net 7, Net 14, and Net 30 wording, and what to say when clients demand Net 60.
If your invoice goes unpaid, you need a chase process. Read our how to chase a late invoice guide for day-by-day email templates and statutory interest demand scripts.
Before you invoice, you need a clear scope. Read our freelance scope of work template to define deliverables and stop scope creep before it starts.
And for a complete UK freelance contract template with payment terms, IP rights, and cancellation clauses, read our freelance contract template guide.
SoloPad helps UK freelancers send proforma invoices, deposit invoices, and final invoices with clear payment terms and automatic reminders — so you spend less time chasing and more time working. Pricing: Starter £5/month, Solo £12/month, Pro £29/month. Try free for 30 days. Questions? info@solopad.io
Sources and references
Research, official guidance, and keyword data used while writing this guide:
- GOV.UK — Invoicing and taking payment from customers (proforma vs VAT invoice distinction)
- GOV.UK — VAT invoices (requirements for VAT invoices and what qualifies as a VAT invoice)
- Ubersuggest UK keyword data (location ID 2826, 22 September 2026): "proforma invoice" (8,100/mo, SD 21), "pro forma invoice" (8,100/mo, SD 20), "proforma invoice template" (480/mo, SD 28), "what is a proforma invoice uk" (210/mo, SD 20), "proforma invoice template uk" (40/mo, SD 19)
Method note: SERP competitors reviewed (not copied): Xero, Sage, InvoiceSimple, FreshBooks, Zoho, Adobe (generic proforma templates and customs/goods focus), HMRC guidance on VAT invoices vs proforma. UK freelancer services proforma examples, decision tree for quote vs proforma vs deposit vs tax invoice, "This is not a VAT invoice" disclaimer wording, convert-to-final-invoice process, and email scripts for proforma vs deposit clarification are original SoloPad editorial content.
This article is for general education. It is not legal, tax, or accounting advice. Proforma invoice rules, VAT invoice requirements, and HMRC guidance may vary by business structure, jurisdiction, and specific circumstances. When in doubt, consult a solicitor or accountant.