Proforma invoice generator
Free proforma invoice for Spain: get the PDF in a minute
Enter your details, your client’s and the line items. The PDF is titled “Pro forma invoice” (factura proforma) and states that it is not a fiscal document. Free, no sign-up.
AI fills the form; you review and adjust before generating the PDF.
Your details (issuer)
Client details
Line items
- Taxable base
- €0.00
- VAT
- €0.00
Proforma preview
Fill in the details and click “Generate proforma PDF” to see it here.
How to make a proforma invoice in Spain
- 1Enter your details and your client’s: name or company name, Spanish tax ID (NIF) and address, exactly as they will appear on the invoice you issue later.
- 2Add the line items with quantity, price and tax (VAT, called IVA in Spain, or IGIC or IPSI). If you apply income tax withholding (retención de IRPF) or the equivalence surcharge (recargo de equivalencia), set it and the total updates by itself.
- 3Fill in the proforma number and, in the notes, your terms: how long the offer is valid, the advance payment you ask for, the delivery date.
- 4Click “Generate proforma PDF”, check the preview and download it.
Examples
Sale with a 30% advance payment
A workshop quotes a trailer at €6,400 and transport at €350. Taxable base €6,750, VAT €1,417.50, total €8,167.50. The client pays €2,450.25 up front: at that moment the workshop issues an invoice for the advance (base €2,025, VAT €425.25) and, on delivery, the invoice for the rest (base €4,725, VAT €992.25).
Services with IRPF withholding
A self-employed designer (autónomo) quotes 10 hours at €60. Base €600, VAT €126, 15% withholding €90: the client will pay €636. She sends the proforma so the company can approve the expense and issues the invoice once the work is done.
A shipment that is not a sale
Samples or parts under warranty going through customs need a document with their description and value. For low-value shipments that are not a sale, the Spanish Tax Agency (AEAT) asks for the proforma invoice (document N325) or a declaration of value.
What a proforma invoice is in Spain and when to use one
It is a document that looks like an invoice and that you send before the sale takes place. It works as a formal offer with a fixed price and terms, to collect an advance payment, for import and customs paperwork or so your client can apply for financing. It has no tax validity: it does not take a number in your invoice series, it is not recorded in your VAT ledgers or in the quarterly VAT return (modelo 303) and it does not create a VERI*FACTU record. The Spanish Tax Agency (AEAT) says it plainly: proforma invoices do not carry the tax QR code.
What it should include
There is no legal list for a proforma, but it should carry everything the invoice will carry (art. 6, Royal Decree 1619/2012, in Spanish): names and tax IDs (NIF) of both parties, a description of the transaction, taxable base, VAT rate and VAT amount, and the total. Add the title “Proforma invoice”, the date, how long it is valid and the payment terms.
What to do when you get paid
When the sale takes place you issue the final invoice. If you receive an advance payment first, you have to invoice it too (art. 2.1, Royal Decree 1619/2012) and the VAT on that amount becomes due when you receive it (art. 75.Two, Law 37/1992, in Spanish). The exception is exempt intra-EU supplies of goods under article 25 of that law. If you need the full invoice for free, use the invoice generator.
From quote to invoice with VERI*FACTU
The AEAT requires proformas made in invoicing software to be linked to the invoices that are finally issued. In Aikount you create the quote, turn it into an invoice with one click and issue it with VERI*FACTU, the AEAT’s system for verifiable invoicing records.
Try AikountFrequently asked questions
Does a proforma invoice include VAT?
It can, and it usually does: it shows the VAT (IVA) the invoice will carry so the client knows what they will pay. But issuing the proforma does not make that VAT due. VAT becomes due when the sale or service takes place, or when you receive an advance payment (art. 75, Spanish VAT Law 37/1992, in Spanish).
Is a proforma invoice valid for tax purposes in Spain?
No, it is not an invoice. Your client cannot deduct the VAT with it, because deducting VAT requires the original invoice (art. 97, Law 37/1992, in Spanish). The Spanish Tax Agency (AEAT, Agencia Tributaria) accepts proformas as long as they are finally replaced by the actual invoice and that invoice is delivered to the client.
Do I have to declare it?
No. A proforma is not entered in your issued invoices ledger (libro registro de facturas expedidas) and does not go into your quarterly VAT return (modelo 303). What you declare is the final invoice, or the invoice for the advance payment, in the quarter in which the VAT becomes due.
Does a proforma need a number?
It does not go into your invoice numbering series, which is only for invoices (art. 6, Royal Decree 1619/2012, in Spanish). Give your proformas their own sequence (PROFORMA-1, PROFORMA-2...) so you can find them later. The AEAT recommends keeping a record of the proformas you issue.
Proforma invoice or quote?
Neither is an invoice. A quote (presupuesto) is a price proposal so the client can decide. A proforma usually comes when the sale is almost closed and copies the invoice format: full tax details, VAT and an exact total. That is why it is used to collect advance payments, for customs or to apply for financing.
Official sources
Checked on 23 September 2026.
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