Proforma, quote and invoice in Spain: which document to use when — and which one can get you into trouble

Proforma, quote and invoice in Spain: which document to use when — and which one can get you into trouble

Three documents that look alike, three different jobs — and a classic source of trouble with the Spanish tax authority when they get mixed up. The short rule: a quote commits terms, a proforma shows what the invoice will look like, and only the invoice exists for tax purposes.

The quote: a commercial commitment

The quote (presupuesto) describes what you will do, by when and for how much, usually with limited validity. Once accepted it is a contractual commitment — but it touches neither VAT nor your invoice numbering. Issue as many as you like, amend them, discard them.

The proforma: the "pretend" invoice that prevents surprises

A proforma is a preview of the future invoice: same data, same lines, same taxes — but no fiscal number, no signature, no tax effect. Its legitimate uses:

• Letting the customer approve the exact details before you issue (saves corrective invoices later).
• Processes that ask for an "invoice" before one exists: financing, customs, grant applications.
• Requesting payment up front while showing what will be invoiced.

What a proforma is not: a way to collect money without declaring it. Which brings us to the catch.

The classic trap: collecting against a proforma

Under Spanish VAT, an advance payment triggers the tax (art. 75.Dos of the VAT Act): if the customer pays the proforma, you must issue an advance-payment invoice with VAT — the proforma does not replace it. Working "on paid proformas" for months and invoicing at the end simply means paying VAT late; surcharges are guaranteed if you are ever checked.

The correct sequence with an advance: proforma → payment received → advance invoice (for the amount collected, with VAT) → on delivery, a final invoice deducting the advance.

The invoice: numbering, accrual and VeriFactu

Only an issued invoice carries a fiscal number (sequential per series), triggers the VAT of the transaction and lets your customer deduct input VAT. Under VeriFactu it is also registered and hash-chained. That is why drafts and proformas in InvoSeal never consume numbering: the number is born at issuance, never before.

From proforma to invoice in InvoSeal, without mistakes

1. Create the proforma with recipient, lines and taxes, and send it. 2. Accepted? Click «Convert to invoice»: a draft is generated with everything pre-filled. 3. Review and issue: the right series' number, electronic signature and registration. 4. If there was an advance payment, issue the advance invoice first — the final invoice will show it deducted.

Cheat sheet

| Document | Fiscal number? | Triggers VAT? | Deductible by customer? | |---|---|---|---| | Quote | No | No | No | | Proforma | No | No (the payment does) | No | | Invoice | Yes, sequential | Yes | Yes |

Odd case on your desk — a partial advance, a proforma in a foreign currency, a customer demanding an "invoice" for customs? Open a Support ticket before issuing and we will look at it together.