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The proforma invoice is a commercial document frequently requested in B2B exchanges in Morocco, particularly for import-export operations, tenders, or to justify a transfer of funds abroad. Yet its legal nature is often misunderstood. This guide sets things straight.
1. What is a proforma invoice?
A proforma invoice (from the Latin "pro forma" — "for the sake of form") is a preliminary document that looks like a final invoice but has no binding accounting or legal value. It creates no immediate payment obligation and must not be recorded in the accounts as a receivable.
It is in a way a formalized commercial offer: the seller proposes precise terms, and the buyer can use it to obtain financing, open a documentary credit, or submit a foreign currency request to Bank Al-Maghrib.
2. Difference between a proforma invoice, a quote and a final invoice
| Proforma invoice | Quote | Final invoice | |
|---|---|---|---|
| Accounting value | ❌ No | ❌ No | ✅ Yes |
| Payment obligation | ❌ No | ❌ No | ✅ Yes |
| Import-export use | ✅ Yes (common) | ⚠️ Rarely accepted | ✅ Yes |
| Foreign currency request (Foreign Exchange Office) | ✅ Accepted | ❌ No | ✅ Accepted |
| Documentary credit (LC) | ✅ Yes | ❌ No | ✅ Yes (after delivery) |
3. When should you use a proforma invoice in Morocco?
Import operations
The Moroccan importer provides the foreign supplier's proforma invoice to their bank to open a documentary credit (LC) or make an international transfer. The Foreign Exchange Office may also require it as a supporting document to authorize the transfer of foreign currency.
Tenders and public procurement
Some contracting authorities (notably government departments) ask for a proforma invoice during the consultation phase, before confirming the order.
Request for a deposit or financing
A customer who needs to justify a financing request to their bank (supplier credit, leasing) can use your proforma as a supporting document.
Estimating customs duties
For an import, the customs authorities may use the proforma to estimate duties and taxes before clearance.
4. Mandatory information on a proforma invoice
The proforma invoice is not regulated as strictly as the final invoice, but it must contain the following information to be accepted by banks and administrations:
- "PROFORMA INVOICE" title clearly visible (essential to distinguish it from a final invoice)
- Reference number (e.g. PRO-2026-001)
- Issue date and validity date (generally 30 to 90 days)
- Full details of the seller: company name, address, ICE, IF
- Full details of the buyer
- Precise description of the goods or services
- Quantities, unit prices excl. VAT, VAT rate, totals
- Delivery terms (Incoterms if exporting: EXW, FOB, CIF…)
- Proposed payment terms
- Currency (MAD or foreign currency if exporting)
- Seller's bank details
5. Does the proforma bind the seller?
The proforma is a firm offer on your part during its validity period. If the customer accepts it within that period, you are bound by the stated terms. That is why it is important to:
- Set a clear validity date
- State whether prices may vary (raw material prices, exchange rates…)
- Specify the order conditions (deposit required, production lead time…)
Create your proforma invoices with Billora
In Billora, a quote can be used as a proforma invoice: it contains all the required information, can be exported as a professional PDF, and converted into a final invoice in one click once the order is confirmed.