what is the difference between proforma and commercial invoice

proforma invoice is same as the commercial invoice but with a small difference.

proforma invoice is a document that provide commitment by the seller to the buyer against the selling of goods. Though it is not a commercial invoice. Proforma invoice is used for customs clearence for goods in the warehouse. it is not a true invoice and also it is not used for entering in accounts receivables by the buyer and accounts payable by the seller.

commercial invoice is a true invoice for receiving goods and also it is an official document for entering into accounts ledger. it is used for customs clearance in the international trade.

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