Of course. Proforma invoice has two basic functions. First of all, as a firm offer or suggested contract, proforma invoice is mainly used by importers to apply for import licenses or import foreign exchange or open letters of credit. The second is as a voucher for advance payment or partial settlement after delivery. Commercial invoice is the proof of international settlement, and it is also one of the proof of export and import declaration. As a firm offer or suggested contract, proforma invoice is quite different from commercial invoice in format and content, mainly because proforma invoice has the relevant contents of firm offer and simple contract. Proforma invoice, as a proof of advance payment or pre-settlement, is not different from commercial invoice in format and content, but in name. The template of commercial invoice and proforma invoice can be the same. Commercial invoice is a list of delivery prices listed by exporters to importers, which is the basis for accounting by buyers and sellers, and also a general explanation for import and export customs declaration and tax payment. Commercial invoice is a comprehensive reflection of a business, including name, specification, price, quantity, amount, packaging, etc. It is also an essential document for importers to apply for import declaration. Therefore, the commercial invoice is the core of the whole set of export documents. In the process of document preparation, other documents must be prepared with reference to commercial invoices.