When goods are consigned by consignor to consignee it is accompanied by a document called pro-forma invoice. It is a forwarding letter containing particulars relating to the name of the item; number (quantity, weight or measurement) and price. As the consignment is not a sale and the consignee is not the buyer, therefore, the ‘forwarding letter’ sent along with the consignment is meant only for his information. This forwarding letter is substitute of invoice but it is drawn up in the form of an invoice and termed as pro-forma invoice.
Image Source:mrsinvoice.com/blog/wp-content/uploads/2015/04/33-product-service-invoice-template-word.jpg