← Back to guides ANAF · 5 minProforma vs. tax invoice: what goes into e-Factura A proforma and a tax invoice look similar but play different roles: a proforma is an offer/payment request, a tax invoice is the document that produces fiscal effects. Only the tax invoice enters e-Factura. This guide clarifies the difference, what gets submitted to SPV and how to move correctly from proforma to invoice. How to use them correctlyWhat a proforma isA proforma is a commercial document (offer / advance-payment request). It produces no fiscal effects and isn't submitted to SPV. It isn't recorded as an invoice and gives no deduction right.What a tax invoice isA tax invoice is the legal document that produces VAT effects and must be submitted in e-Factura (SPV). It — not the proforma — underpins recording and deduction.Moving from proforma to invoiceAfter collection/delivery, the proforma becomes a tax invoice (or an advance invoice, where relevant), which is submitted to SPV. Don't confuse the two — a proforma sent to SPV is an error.A clear flow in AzuvioAzuvio separates proformas from tax invoices: proformas stay commercial documents, and on confirmation you convert them to a tax invoice that's CIUS-RO validated and submitted automatically to SPV. Zero risk of reporting a proforma. Bottom line The rule is simple: a proforma is a promise, a tax invoice is the legal document. Only the tax invoice enters SPV. A flow that clearly separates them prevents reporting errors. Last updated: 2026-07-07 Frequently askedIs a proforma submitted to e-Factura (SPV)?No. A proforma is a commercial document (offer / payment request), produces no fiscal effects and isn't submitted to SPV. Only the tax invoice is submitted.What's the difference between a proforma and a tax invoice?A proforma is an offer/payment request with no fiscal effects. A tax invoice is the legal document that produces VAT effects and underpins recording and deduction.How do I move from proforma to invoice?After collection/delivery you convert the proforma into a tax invoice (or advance invoice), which is validated and submitted to SPV. The proforma itself isn't reported.How do I avoid wrongly reporting a proforma?With a flow that separates proformas from tax invoices. In Azuvio a proforma stays a commercial document until you explicitly convert it to a tax invoice. Related glossary termsProforma vs tax invoicee-Factura 2026e-Factura (RO e-Invoice) Where Azuvio fitsConformitate fiscală ANAFFacturare Azuvio Related guidesAdvance and settlement invoices in e-Factura: how to link them correctlye-Factura submission deadline 2026: the 5 working days, explained