← Back to glossary Category: Financiar Proforma vs tax invoice Quick answer: A proforma is a quote/payment request with no accounting effect; a tax invoice creates VAT obligations and must be recorded. Key takeawaysWhat a proforma isWhat a tax invoice is What a proforma is A proforma invoice communicates price and terms of a future delivery — essentially a quote or advance-payment request. It has no fiscal effect: not recorded, no VAT, not sent via e-Factura. What a tax invoice is A tax invoice is the legal document issued on delivery/service (or advance receipt). It creates VAT obligations, is recorded in journals and, in Romania, must be sent via e-Factura through SPV. How Azuvio helps Azuvio manages the full flow: proforma sent → order confirmed → tax invoice generated automatically on delivery and sent via e-Factura, with no re-keying. Frequently askedIs a proforma a tax invoice?No. A proforma is a commercial document (quote / payment request) with no accounting or fiscal effect. It creates no VAT and isn't sent via e-Factura. Where Azuvio fitsConformitate fiscală ANAFSoftware OMSBusiness Intelligence Related termsCredit note / storno invoice — A negative-value invoice that fully or partially cancels a wrongly issued invoice or a returned transaction.e-Factura (RO e-Invoice) — Romania's national e-invoicing system: invoices as XML (UBL 2.1 / CIUS-RO) sent and validated through the ANAF SPV portal, mandatory B2B and B2C.Order-to-Cash (O2C) — The end-to-end cycle from order receipt to invoice payment. A key cash-flow health indicator. Last updated: 2026-07-06