Proforma invoice in Brazil: what it is and when to use it before the commercial invoice

A proforma invoice in Brazil trade is the preliminary invoice an exporter sends before the sale is closed. It sets out product, quantity, price, delivery terms and payment method, and lets the buyer approve the order, arrange foreign exchange and apply for licences. It has no tax value and does not replace the commercial invoice at customs.

The trouble starts when the proforma is treated as the final document. The supplier changes the price after acceptance, the bank receives one figure, Brazilian customs receives another, and the cargo lands with two numbers fighting each other. Knowing what each invoice is for prevents that mess.

What does proforma or pro forma mean?

Both spellings are used and both are correct. "Pro forma" is Latin for "as a matter of form": a document drawn up to give shape to something that has not happened yet. In Brazilian Portuguese you will also see "fatura proforma".

In foreign trade, the proforma invoice works as a formal quotation signed by the seller. It anticipates what will appear on the commercial invoice if the order goes ahead. Until then, it is an offer.

The term has a second meaning in express shipping: the "proforma" that travels with a shipment that involves no sale, such as a sample or a gift, to declare a value to customs. That is a different document with a different job, covered further down.

What should a proforma invoice include?

There is no legal template for a proforma invoice, because it is not a clearance document. Even so, the closer it looks to the future commercial invoice, the less rework you will face. Ask your supplier to include:

• name, address and tax details of exporter and importer;
• number, date and validity period of the offer;
• detailed description of the goods, with the NCM or HS code where available;
• quantity, unit price and total price, with the currency;
• Incoterm and place of delivery;
• payment method and terms, with the seller's bank details;
• estimated production and shipping lead time;
• approximate weight and volume, so you can get a freight quote.

The validity period deserves attention. Input and freight costs move, and a proforma with no expiry turns into an argument when the supplier raises the price three weeks later. To choose the Incoterm with your eyes open, the guide to what Incoterms are shows who pays for what, and up to where.

What role does a proforma play in the negotiation?

It is the point where the conversation becomes numbers. An email quoting an "approximate price" closes nothing; a proforma with quantity, Incoterm and payment terms does.

When you sign and return the proforma invoice, it usually works as the order confirmation. From then on, the supplier schedules production and you organise the rest of the operation, from foreign exchange to clearance, steps the guide to importing into Brazil walks through in sequence. So read the proforma as you would a contract: check that the product description matches what you will declare in Brazil, that the Incoterm fits the freight you quoted and that the payment terms are the ones agreed.

A simple example: you import 500 parts at US$ 12 each, FCA at the factory, with a 30% deposit. If the proforma arrives as FOB, the inland leg in the country of origin has changed hands without anyone saying so. Fix it before you pay the deposit, not after.

How does the proforma fit into foreign exchange and advance payment?

In an advance payment, the proforma is usually the document that shows the Brazilian bank what is being paid for. Under Central Bank rules, an import payment can be made up to 360 days before the expected shipment date, and up to 1,800 days for machinery and equipment with a long production cycle or built to order. Source: Banco Central do Brasil, BCB Resolution 277/2022, article 47, text in force in October 2026.

The same resolution (article 21) requires the bank to warn that, if the transaction behind the remittance does not go ahead, the buyer of the foreign currency must bring the funds back to Brazil. In other words, money leaves on the strength of a promise, and the proforma is the record of that promise.

If you are weighing advance payment against collection or a letter of credit, the guide to international payment in Brazil compares those methods and the risks on each side.

Can a proforma be used to apply for an import licence?

It serves as the data source. Products that need approval from agencies such as Anvisa (health regulator), Inmetro (standards body) or the Ministry of Agriculture may require a licence before shipment, and the order details (product, quantity, value, supplier) come precisely from the proforma, because the commercial invoice does not exist yet.

That creates a practical rule: the goods shipped must match what was licensed. If the commercial invoice arrives with a different quantity or description from the proforma used for the licence, the mismatch shows up at clearance. How each type of licence works, and which agencies are involved, is covered in import licences in Brazil.

What is the difference between a proforma invoice and a commercial invoice?

The difference is timing and legal weight. The proforma invoice comes before the sale and proposes; the commercial invoice comes with the shipment and proves. The table shows where each one acts:

The point that matters most: the Brazilian import declaration is supported by the original commercial invoice, carrying the 14 items listed in article 557 of the Customs Regulation (Decree 6,759/2009). If it is not presented, the same regulation (article 703) sets a 100% fine on the difference between the declared price and the price assessed or actually paid. A proforma cannot fill that role. The fields of the final invoice are in the commercial invoice guide.

What about the proforma used for express samples?

In express shipping, "proforma" often names the invoice for a shipment with no sale behind it: a free sample, a gift, a part sent under warranty. It declares the contents and a value for customs purposes, because every item crossing a border needs a value, even when nobody paid for it. Source: DHL Express guidance on customs invoices.

Two practical rules apply. Describe the item precisely, because DHL Express guidance says generic words such as "gift" or "sample" are not enough for customs to classify the goods. And declare a realistic value, never a token one.

Frequently asked questions about proforma invoices in Brazil

Sources

• Banco Central do Brasil: Resolução BCB nº 277, de 31 de dezembro de 2022
• Planalto: Decree 6,759/2009, Brazilian Customs Regulation
• DHL Express: Customs Invoice Requirements for International Shipping
• DHL Express: DHL Accompanying Documents

How do you turn a proforma into a shipment without rework?

A well-negotiated proforma already holds half of the commercial invoice: same products, same descriptions, same Incoterm. Keep the two documents aligned and clearance runs without surprises. If you import into or export from Brazil regularly and want paperwork and shipping in one place, open a DHL Express business account and manage your international shipments with the invoice created at booking.