A proforma invoice (sometimes written as pro forma invoice) is little more than a 'preadvice' or indication of what will stand in the commercial invoice once negotiations have been completed. Indeed, the proforma invoice and the commercial invoice often look exactly the same, except that it should state clearly "proforma invoice" on this document, whereas the commercial invoice will state "invoice" or "commercial invoice". The proforma invoice serves as a negotiating instrument. The initial proforma invoice often sets the stage for the first round of negotiations if the exporter and importer have not yet had any real discussions.