| S.No. | Difference Basis | Proforma Invoice | Invoice |
| 1. | Instructions and Condition | Here instruction and conditions are related to the selling of goods. | While in invoice instruction and conditions are related to the purchasing of goods. |
| 2. | Base | It send to its representative by consignor. | While it sent to its buyer by seller. |
| 3. | Statement | It is a statement of goods sent to consignee by consignor. | While it is statement of goods remaining to buyer by consignee. |
| 4. | Transfer of Ownership | By this statement ownership is not transferred to consignee from consignor. | While in Invoice ownership of goods is transferred to buyer. |
