The difference between proforma invoice and commercial invoice is that proforma invoice is an informal invoice, which is used to apply for import and approve foreign exchange; Commercial invoice is the delivery price list issued by the exporter, and it is the basis for both buyers and sellers to keep accounts, including the name, specifications and price of the goods.

Legal objectivity:

Article 4 of the Detailed Rules for the Implementation of People's Republic of China (PRC) Invoice Management Measures includes: invoice name, invoice code and number, number and purpose, customer name, bank and account number, commodity name or business item, unit of measurement, quantity, unit price, amount in words and figures, drawer, date of invoicing, name (seal) of billing unit (individual), etc. Article 27 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC) * * If it is necessary to issue a red-ink invoice after issuing an invoice, the original invoice must be recovered and marked? Invalid? Or obtain valid certificates from the other party. After the invoice is issued, if there is any sales discount, the original invoice must be recovered and marked? Invalid? After obtaining the valid certificate of the other party, re-issue the sales invoice or issue the red-ink invoice. Article 28 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC) * * * When issuing invoices, units and individuals must fill in the invoices in numerical order, fill in all the items with true contents and clear handwriting, print all the copies at one time, and affix the special seal for invoices in the invoice and deduction. Article 29 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC) shall be issued in Chinese. National autonomous areas can use a national language commonly used locally at the same time.