Your client asks for a “proforma”, but you normally send a quote. Before changing the document's title, ask what they need it for: agreeing the work, obtaining an internal estimate, or processing an invoice for a completed service. Those are different jobs.
This article concerns ordinary service transactions in France. It does not provide customs instructions or rules for every country. Legal references were checked on 9 October 2026.
The short answer
A quote sets out the proposed work and its price. A proforma presents an anticipated transaction in an invoice-like format; French Customs distinguishes it from an accounting invoice and a payment. An invoice records the sale or service and the amount payable. It does not, merely by being issued, show that payment has been received. Customs definition of a proforma, Service Public explanation of an invoice.
The title helps identify the document, but it is not the whole legal analysis. A quote accepted by the parties can form a contract. More generally, French contract law looks at offer and acceptance: avoid the blanket claim that a document labelled “proforma” can never have contractual consequences. DGCCRF on quotes, Civil Code, article 1113.
The differences in practice
| Question | Quote — devis | Proforma | Invoice — facture |
|---|---|---|---|
| What job does it do? | Defines a proposed scope, price and conditions for agreement | Shows a proposed transaction in an invoice-like presentation | Details the sale or service and the amount payable |
| When is it useful? | Before agreeing to the work | When the recipient requests a preliminary document for an identified purpose | When an invoice must be issued for the transaction; deposits need their own treatment |
| What should the reader understand? | What is included, what is excluded and what accepting means | That this is a preliminary document, not the final accounting invoice | What was supplied, the relevant dates, amounts and payment conditions |
| Does it prove payment? | No | No | Not by itself |
| Does it settle contractual questions? | Acceptance and the agreed terms matter | Do not infer the absence of commitment from the label alone | Read it alongside the agreement and the actual transaction |
Do not send all three automatically. For a straightforward service, an agreed quote followed by the appropriate invoice may answer the need. If a client specifically requests a proforma, establish its purpose and make clear which document will follow.
Practical example
Consider a fictional French B2B assignment: organising a spreadsheet supplied by a client. Both parties are established in metropolitan France. For this example only, the supplier charges VAT at the normal 20% rate. A supplier using a VAT exemption would need a different VAT treatment. Official explanation of VAT rates.
| Work | Quantity | Unit price excluding VAT | Line total excluding VAT |
|---|---|---|---|
| Scope and source-file review | 1 hour | €60 | €60 |
| Spreadsheet formatting and organisation | 4 hours | €60 | €240 |
| Review and handover | 1 hour | €60 | €60 |
| Total excluding VAT | €360 | ||
| VAT, 20% of €360 | €72 | ||
| Total including VAT | €432 |
The arithmetic stays the same. The document's purpose changes. The following are illustrative extracts, not complete legal templates or documents issued to a real customer.
Before agreement: the quote defines the work
QUOTE — illustrative reference D-EXAMPLE-01
Proposed service: organisation of one spreadsheet supplied by the client.
Included: the three work items above, one review and delivery of the revised file.
Excluded: accounting verification, adding missing source data and ongoing maintenance.
Proposed total: €360 excluding VAT; €72 VAT; €432 including VAT.
Delivery and acceptance conditions: to be agreed before work starts.
In a real quote, replace the illustrative reference and supply the parties' details and applicable conditions. If the client expects accounting checks, the exclusion exposes that misunderstanding before work begins. The quote's value here is a shared scope, not a prettier total.
If a preliminary invoice-like document is requested: clarify the proforma
PROFORMA — illustrative reference PF-EXAMPLE-01
Preliminary presentation of the proposed spreadsheet assignment.
Estimated total on the assumptions above: €432 including VAT.
This is not the final accounting invoice and does not confirm payment.
Ask whether that answers the client's internal need. Keep the quote and any agreement alongside it; renaming a document should not create conflicting prices or silently change the agreed scope.
When invoicing is required: issue the appropriate invoice
The actual invoice needs its own proper number, issue date, relevant service date, party details, line items, VAT treatment and applicable payment information. The example's €432 becomes the invoiced total only if it still reflects the transaction. Use the official invoice requirements, rather than copying this extract as a finished invoice.
If money is collected in advance, do not treat the proforma as the final answer to deposit invoicing or tax obligations. Check the specific deposit rules before completing that step. Likewise, a paid invoice needs a reliable record of settlement; neither “sent” nor “received by the client” means “paid”.
A five-step check before sending a document
- Identify the purpose. Proposal, preliminary presentation, invoicing or payment confirmation?
- Choose an unambiguous title. Do not ask the recipient to infer whether a document is preliminary.
- Reconcile the scope and numbers. Check against the accepted agreement, including approved changes and any advance payment.
- Apply the rules for that document. Invoice requirements and sector-specific quote requirements are not interchangeable.
- Keep the trail. Retain the agreement, the issued invoice and the payment evidence as distinct records.
Mistakes to avoid
- Calling a proforma a paid invoice because a client has agreed to proceed.
- Concluding that a proforma cannot matter in a dispute simply because it is not an accounting invoice.
- Creating a second invoice for the same transaction when the client only asked for a copy or a preliminary document.
- Assuming a universal rule such as “all quotes are mandatory above a fixed amount”. Quote requirements depend on the activity and circumstances. Service Public: when quotes are required.
Where Devisly can help
Devisly is intended for quote and invoice preparation on mobile. That does not establish that it offers a dedicated proforma function or determines the correct legal treatment of a transaction. Check the document types supported by your version before selecting a workflow.
The useful first step remains deciding which document your client needs. An application cannot resolve an unclear agreement merely by changing its title.
Frequently asked questions
Can I use a proforma instead of the required invoice?
No. A preliminary document is not a substitute for the invoice required for the actual transaction. For an uncertain tax or contractual case, check the applicable rule or obtain professional advice rather than assuming the application has made that decision.
Should the quote and invoice have identical amounts?
They should be reconcilable. If the agreed scope changes, document that change before invoicing it. If there was an advance payment, distinguish the full agreed amount, amounts already invoiced or paid, and the remaining balance. Do not change a number solely to make two documents look identical.
Choose the next step
For the fields in an actual invoice, use Service Public's checklist. For the transmission obligations that may apply to that invoice, read our guide to electronic invoicing in France. First settle the document and its purpose; then choose how to prepare and send it.
Enough reading. Send your next quote straight from the job.
Dictate what you’re billing for. Devisly prepares the quote or invoice. You review it, then send it.