About proforma invoice _ A Proforma invoice is an invoice provided by a supplier in advance of providing the goods or service. A quotation in the form of an invoice prepared by the seller that details items which would appear on a commercial invoice if an order results. It is more of a customs declaration form used in international trade that describes the parties involved in the shipping transaction, the goods being transported, and the value of the goods. It is the primary document to declare value for customs. It is not a true invoice, because the seller does not record a pro forma invoice as an accounts receivable and the buyer does not record a pro forma invoice as an accounts payable.
The Principal Laws Governing Electronic Invoices (e_Invoices or eBills) _ In Spain, Directive number 115 generally applies, although these regulations have also been reinforced in national policy, particularly in the following laws: Royal Decree number 1496 Billing Regulations.
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