A pro forma invoice is not an official document. It creates no VAT obligation, no payment obligation, and cannot be used as an accounting record. It's an informal preview of what an invoice will look like — something you send clients before a project is officially confirmed or before you issue the real invoice.

For many Swiss freelancers, this creates confusion. Is it even legal to send one? What needs to go on it? And what's the actual difference between a pro forma invoice and a deposit invoice? I've seen freelancers accidentally send pro forma invoices with a Swiss QR payment slip attached, which confused the client and puzzled the accountant. This guide explains when you actually need a pro forma invoice, what to put on it, and where the traps are.

Key Takeaways

• A pro forma invoice is not an official document: it doesn't trigger VAT and creates no payment obligation.
• It must be clearly labelled "Pro Forma Invoice" — never just "Invoice".
• It must not include a QR payment slip, which would make it look like a real invoice.
• The biggest mistake: confusing it with a deposit invoice. A deposit invoice is a real invoice and triggers VAT.
• For Swiss freelancers under CHF 100,000 annual turnover, VAT isn't relevant, but the correct labelling still matters.

What Is a Pro Forma Invoice?

A pro forma invoice is a document that looks like an invoice but isn't one. The term "pro forma" comes from Latin and means roughly "for the sake of form". That's exactly what it is: a formal proposal showing what a future invoice will look like, without creating any legal or tax obligation.

In the Swiss context this means: a pro forma invoice is neither revenue in your accounting records nor a taxable supply under the Federal Act on Value Added Tax (VAT Act). Your client cannot use it to claim input VAT. And you don't need to report it in your VAT return.

There is no legally defined "pro forma invoice" in Switzerland. The Swiss Code of Obligations (CO) does not explicitly define the term. It has no legally binding effect as a payment demand.

When Does a Swiss Freelancer Need a Pro Forma Invoice?

Not often. Honestly, the pro forma invoice is needed less frequently in Swiss freelance practice than many people think. Here are the situations where it genuinely makes sense.

New Clients and Price Confirmation Before Mandate Acceptance

Imagine you're a web designer in Zurich. A potential client asks for a quote. You send a proposal. They agree, but before officially confirming the mandate they need a "invoice number" internally for their accounting department's approval. In this case you can send a pro forma invoice. It shows what they'll pay, without the payment being due yet.

Important: once the mandate is confirmed and the work is delivered, you must then issue a real invoice.

International Mandates and Customs Documents

This is the most classic use case in Switzerland. If you ship physical goods abroad or receive them from abroad — whether you're a tradesperson ordering materials, shipping products, or sending samples — customs often requires a pro forma invoice as an accompanying document.

Swiss customs authorities (Federal Customs Administration, FCA) require a value declaration for many shipments. A pro forma invoice declares the value of the shipment without it being a commercial sale. This applies for example to sample shipments, goods sent for repair, or internal transfers.

If you primarily provide services and don't ship goods, this scenario probably doesn't apply to you.

Project Work with Payment Milestones

Sometimes a client wants to know what's coming before a milestone is reached. In a larger agency relationship you can send a pro forma invoice for an upcoming payment so the client can start their internal approval process. Again: it doesn't trigger a payment.

Pro Forma Invoice vs. Deposit Invoice: The Key Difference

This is the biggest misunderstanding I see among Swiss freelancers. Many believe a "pro forma invoice" is the same as a "deposit invoice". It isn't, and the difference matters for tax purposes.

A deposit invoice is a real invoice.

When you receive a mandate and request part of the payment before starting work, you issue a deposit invoice. This invoice creates a payment obligation. If you're VAT-registered (meaning you exceed CHF 100,000 annual turnover), you must show VAT on the deposit invoice. Your client can claim this as input VAT.

Which one should you use?

If you want money before you start: deposit invoice. It must contain all the elements of a real invoice and be correctly labelled as such.

If you simply want to show what a mandate will cost without the client paying yet: pro forma invoice.

What Must a Pro Forma Invoice Contain?

Since a pro forma invoice isn't a legally defined document, there are no mandatory fields under Swiss law. No specific VAT requirements apply. It should still be professionally and clearly structured.

What to include:

• Title: "Pro Forma Invoice" in large, clearly visible text. Never just "Invoice".
• Your details: name, address, contact info, UID number (if applicable)
• Client details: name and address of the recipient
• Date: date of issue
• Reference number: an internal number for your records
• Description of the service: what is being delivered or provided?
• Amount: price of the service or goods, itemised
• Note: "This document is not an invoice and creates no payment obligation."
• Validity period: optional, but useful for price quotations

What to leave out:

• No QR payment slip: this is the most common mistake. A QR slip looks like a payment request. If you add a Swiss QR slip to a pro forma invoice, the document looks like a real invoice — confusing for the client, potentially problematic legally, and simply incorrect. Swiss QR invoices should only be created for real invoices.
• No VAT breakdown as actual tax: you can show the amount with a note like "subject to VAT, indicative amount", but never with the UID number and a declared VAT amount as on a real invoice, as this creates legal and tax confusion.

Pro Forma Invoices and VAT in Switzerland

If your annual turnover is below CHF 100,000, you're not VAT-registered in Switzerland. For you, the VAT question on a pro forma invoice is simple: don't add VAT, just as you don't on your real invoices. Everything about VAT accounting as a Swiss self-employed person is covered in a dedicated guide.

If you are VAT-registered, the following basic rules apply:

A pro forma invoice is not taxable revenue. Under the VAT Act (Art. 18 VAT Act), the tax claim arises when the service is provided (effective method) or when the consideration is received (net tax rate method). A pro forma invoice triggers neither.

You cannot format it like a VAT invoice. An invoice carrying your UID number and a declared VAT amount is, under VAT law, an invoice — regardless of what the title says. If you mistakenly include all VAT elements on your pro forma invoice, the Swiss Federal Tax Administration (FTA) could treat it as a real invoice.

If a VAT indication is needed anyway: sometimes you want to show the client what the VAT will be. In that case write: "Indicative price: CHF 1,000 + CHF 81 VAT (8.1%, indicative). Payment obligation arises only with the official invoice."

Creating a Pro Forma Invoice: Step by Step

You don't need special software. You can create a pro forma invoice with any word processor. The only thing that matters is that it's clearly identified as such.

Step by step:

1. Open a new document in Word, Pages, Google Docs, or your invoicing software.
2. Write "PRO FORMA INVOICE" as the heading in large text at the top. This is not optional.
3. Enter your sender details: name, address, email, phone, UID number (if applicable).
4. Enter the client details: name and full address.
5. Assign an internal reference number: for example "PF-2026-001". This numbering series should be distinct from your real invoice numbering.
6. Describe the service or goods with quantity, unit price, and total amount.
7. Add a clear notice: "This document is a pro forma invoice and creates no payment obligation. The official invoice will follow after mandate confirmation."
8. Leave out the QR slip. No payment slip, no bank details in the payment section.

With Magic Heidi you create your real invoices with Swiss QR Bill in just a few clicks. For a pro forma invoice, adapt the existing template format and change the title. The correct labelling is what matters, not the layout.

Common Mistakes with Pro Forma Invoices

1. "Invoice" instead of "Pro Forma Invoice" as the title

If it says "Invoice" at the top, it's an invoice — regardless of what you intended. Clients, accountants, and in a dispute also courts read the title.

2. Including a QR payment slip

The Swiss QR slip is the visual signal for "pay here". It doesn't belong on a pro forma invoice. Remove the IBAN line entirely.

3. Showing your UID number and VAT amount

Even if you're VAT-registered: if you include your full tax status with UID and VAT amount on a pro forma invoice, this could be treated as a real invoice for tax purposes.

4. Using a pro forma invoice as a deposit invoice

If you want money before you start, you need a deposit invoice, not a pro forma invoice. The latter creates no payment and shouldn't be used for that purpose.

5. Not specifying a validity period

If you use a pro forma invoice to confirm a price, you should include a validity date (e.g. "Valid until 31 May 2026"). Otherwise a client could hold you to the price months later.

6. Recording it in your accounts

A pro forma invoice does not belong in your revenue. Not as an open receivable, not as turnover. It's an informational document, not an accounting record.

Template: Pro Forma Invoice Switzerland (free)

Here's a simple template you can adapt:

PRO FORMA INVOICE

From:
[Your Name]
[Address]
[Postcode City]
[Email] | [Phone]

To:
[Client Name]
[Client Address]

Reference: PF-2026-001
Date: [Date]
Valid until: [Date + 30 days]

Description of services:
--------------------------------------------------------
[Service]    [Quantity]    [Unit Price]    [Total]
--------------------------------------------------------
                               TOTAL: CHF ____

Note: This document is a pro forma invoice.
It creates no payment obligation.
The official invoice will follow after mandate confirmation.

Summary

A pro forma invoice is a useful but frequently misunderstood document. The key points for Swiss freelancers:

• It is not an official document and creates no payment obligation
• It must be clearly labelled "Pro Forma Invoice"
• No QR slip, no VAT breakdown as on real invoices
• If you want money before you start work, you need a deposit invoice, not a pro forma invoice
• Used correctly, it's a practical tool for customs formalities, international mandates, and internal approval processes at the client's end