V3.528 Pro forma invoice

HMRC's views with regard to pro forma invoices are set out below1

“Pro forma invoices are often used to offer goods or services to potential customers. Such an offer may or may not be taken up and the goods or services will not be supplied unless payment is received. … You should ensure that they are clearly marked 'THIS IS NOT A TAX INVOICE'. If, after you have issued such an invoice, you actually supply the goods or services to your customer or receive payment, then you must issue a proper VAT invoice.”

Input tax credit is consequently

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