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Once the final proforma invoice is accepted by the buyer, it should be signed by the authorized buyer/importer and returned to the exporter. The importer typically follows by submitting a purchase order. A proforma invoice should include contact details, date of issue, description of goods/services, total amount due, any VAT, and payment terms. However, a proforma invoice is not a legal document, so the customer is not legally obliged to pay. Instead, a commercial invoice with an invoice number must be issued to request payment.
