{"id":6,"date":"2026-11-01T10:59:57","date_gmt":"2026-11-01T08:59:57","guid":{"rendered":"https:\/\/probabill.ro\/blog\/diferenta-dintre-factura-si-proforma\/"},"modified":"2026-11-01T10:59:57","modified_gmt":"2026-11-01T08:59:57","slug":"diferenta-dintre-factura-si-proforma","status":"publish","type":"post","link":"https:\/\/probabill.ro\/blog\/diferenta-dintre-factura-si-proforma\/","title":{"rendered":"Diferen\u021ba dintre factur\u0103 \u0219i proform\u0103: ghid pe scurt"},"content":{"rendered":"<p>Pentru multe firme mici, <strong>diferen\u021ba dintre factur\u0103 \u0219i proform\u0103<\/strong> devine clar\u0103 abia c\u00e2nd apare prima confuzie cu un client: a pl\u0103tit proforma \u0219i \u00eentreab\u0103 de ce nu e \u0219i factur\u0103, sau invers, a\u0219teapt\u0103 o proform\u0103 \u0219i prime\u0219ti \u00eentrebarea de ce ai trimis deja factur\u0103. Pe l\u00e2ng\u0103 aceste dou\u0103 documente, \u00een activitatea curent\u0103 mai apar avizul de \u00eenso\u021bire a m\u0103rfii \u0219i chitan\u021ba. Fiecare are un rol precis, iar folosirea lor corect\u0103 evit\u0103 neclarit\u0103\u021bi cu clien\u021bii \u0219i cu contabilul.<\/p>\n<h2>Ce este proforma \u0219i c\u00e2nd o folose\u0219ti<\/h2>\n<p>Proforma este, \u00een esen\u021b\u0103, o ofert\u0103 ferm\u0103 transformat\u0103 \u00een document: arat\u0103 clientului ce urmeaz\u0103 s\u0103 primeasc\u0103, la ce pre\u021b, \u0219i serve\u0219te ca baz\u0103 pentru o plat\u0103 \u00een avans sau pentru confirmarea comenzii. Proforma nu este un document fiscal \u0219i nu \u00eenlocuie\u0219te factura. O emi\u021bi de obicei \u00eenainte ca marfa sau serviciul s\u0103 fie livrat, atunci c\u00e2nd vrei ca mai \u00eent\u00e2i clientul s\u0103 confirme \u0219i, eventual, s\u0103 achite.<\/p>\n<h3>Exemplu simplu<\/h3>\n<p>O firm\u0103 mic\u0103 de mobil\u0103 la comand\u0103 trimite unui client o proform\u0103 cu pre\u021bul total al mobilierului, pentru ca acesta s\u0103 pl\u0103teasc\u0103 un avans \u00eenainte de a \u00eencepe produc\u021bia. Abia dup\u0103 livrare se emite factura final\u0103.<\/p>\n<h2>Ce este factura \u0219i de ce conteaz\u0103<\/h2>\n<p>Factura este documentul fiscal propriu-zis: cel care genereaz\u0103 obliga\u021bii de TVA (dac\u0103 firma este pl\u0103titoare), cel care intr\u0103 \u00een contabilitate \u0219i cel pe care \u00eel va cere clientul pentru decontare sau deducere. Spre deosebire de proform\u0103, factura se emite de regul\u0103 dup\u0103 livrarea bunului sau prestarea serviciului, chiar dac\u0103 plata a fost f\u0103cut\u0103 anterior pe baza unei proforme.<\/p>\n<ul>\n<li>Proforma preg\u0103te\u0219te \u0219i confirm\u0103 o tranzac\u021bie.<\/li>\n<li>Factura o finalizeaz\u0103 din punct de vedere fiscal \u0219i contabil.<\/li>\n<li>O proform\u0103 poate r\u0103m\u00e2ne f\u0103r\u0103 urmare, dac\u0103 clientul renun\u021b\u0103; o factur\u0103 emis\u0103 are regimul ei legal.<\/li>\n<\/ul>\n<h2>Avizul de \u00eenso\u021bire a m\u0103rfii<\/h2>\n<p>Avizul se folose\u0219te atunci c\u00e2nd marfa pleac\u0103 fizic de la furnizor c\u0103tre client, dar factura nu este emis\u0103 \u00een acela\u0219i moment. Este des \u00eent\u00e2lnit la firmele care livreaz\u0103 produse: m\u0103rfurile circul\u0103 cu avizul, iar factura se emite ulterior, uneori centralizat pentru mai multe livr\u0103ri dintr-o perioad\u0103.<\/p>\n<h3>Exemplu simplu<\/h3>\n<p>Un mic distribuitor de produse alimentare livreaz\u0103 marf\u0103 zilnic c\u0103tre mai multe magazine. Pentru fiecare livrare emite un aviz, iar la final de s\u0103pt\u0103m\u00e2n\u0103 sau de lun\u0103 centralizeaz\u0103 totul \u00eentr-o factur\u0103.<\/p>\n<h2>Chitan\u021ba \u0219i rolul ei<\/h2>\n<p>Chitan\u021ba atest\u0103 o \u00eencasare \u00een numerar. Este util\u0103 mai ales pentru firmele care primesc pl\u0103\u021bi cash de la clien\u021bi persoane fizice sau juridice \u0219i trebuie s\u0103 dovedeasc\u0103, pe h\u00e2rtie, c\u0103 suma a fost efectiv \u00eencasat\u0103. Chitan\u021ba nu \u00eenlocuie\u0219te factura; de obicei \u00eenso\u021be\u0219te o factur\u0103 deja emis\u0103 sau o completeaz\u0103, pentru partea de \u00eencasare.<\/p>\n<h2>Cum alegi documentul potrivit<\/h2>\n<p>C\u00e2teva repere generale, utile pentru o firm\u0103 mic\u0103 aflat\u0103 la \u00eenceput de drum:<\/p>\n<ul>\n<li>Dac\u0103 vrei confirmarea clientului sau un avans \u00eenainte de livrare, folose\u015fti proforma.<\/li>\n<li>Dac\u0103 marfa a fost livrat\u0103 sau serviciul a fost prestat, emi\u0163i factura.<\/li>\n<li>Dac\u0103 marfa circul\u0103 f\u0103r\u0103 factur\u0103 imediat\u0103, folose\u015fti avizul de \u00eenso\u021bire.<\/li>\n<li>Dac\u0103 \u00eencasezi cash, emi\u0163i \u0219i o chitan\u021b\u0103.<\/li>\n<\/ul>\n<p>O gre\u0219eal\u0103 frecvent\u0103 la firmele mici este emiterea facturii prea devreme, direct ca proform\u0103, sau invers, confundarea proformei cu un document fiscal valabil pentru deducere. Un alt obstacol este gestionarea separat\u0103, \u00een fi\u0219iere sau caiete diferite, a proformelor, facturilor \u0219i avizelor, ceea ce duce u\u0219or la pierderea eviden\u021bei: ce a fost pl\u0103tit, ce a fost livrat \u0219i ce mai trebuie facturat.<\/p>\n<h2>Un program care \u021bine toate documentele la un loc<\/h2>\n<p>Pentru o firm\u0103 mic\u0103, cel mai simplu este ca toate aceste documente s\u0103 fie emise din acela\u0219i loc, legate \u00eentre ele. <a href='https:\/\/probabill.ro\/'>ProbaBill<\/a> este un program de facturare \u00een limba rom\u00e2n\u0103 \u00een care po\u021bi emite facturi, proforme, avize, chitan\u021be, storno \u0219i oferte, astfel \u00eenc\u00e2t o proform\u0103 confirmat\u0103 de client s\u0103 poat\u0103 fi transformat\u0103 u\u0219or \u00een factur\u0103, iar o livrare cu aviz s\u0103 fie reg\u0103sit\u0103 ulterior la facturare. Programul are \u0219i integrare cu RO e-Factura, pentru transmiterea facturilor \u00een SPV \u0219i preluarea automat\u0103 a celor primite, plus suport pentru e-Transport. Pentru firmele care lucreaz\u0103 \u0219i cu clien\u021bi din afara \u021b\u0103rii, ProbaBill emite facturi \u00een valut\u0103 cu cursul BNR, iar pentru cele cu \u00eencas\u0103ri recurente exist\u0103 facturi recurente. Datele pot fi importate din alte programe de facturare, din codeCRM sau din Excel\/CSV, cu previzualizare \u00eenainte de confirmare.<\/p>\n<h2>Concluzie<\/h2>\n<p>Proforma preg\u0103te\u0219te o v\u00e2nzare \u0219i poate sus\u021bine o plat\u0103 \u00een avans, factura o finalizeaz\u0103 fiscal, avizul \u00eenso\u021be\u0219te marfa pe drum, iar chitan\u021ba confirm\u0103 o \u00eencasare \u00een numerar. Folosite corect, aceste patru documente \u021bin ordine \u00een activitatea unei firme mici \u0219i scutesc de neclarit\u0103\u021bi cu clien\u021bii sau cu contabilul. Dac\u0103 vrei s\u0103 le gestionezi dintr-un singur loc, po\u021bi \u00eencerca <a href='https:\/\/probabill.ro\/'>ProbaBill<\/a>, care are \u00een prezent o ofert\u0103 de lansare: gratuit pentru primele 1.000 de firme, \u00een condi\u021biile afi\u0219ate pe probabill.ro.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Explic\u0103m diferen\u021ba dintre factur\u0103 \u0219i proform\u0103, plus avizul \u0219i chitan\u021ba, cu exemple din activitatea unei firme mici.<\/p>\n","protected":false},"author":2,"featured_media":5,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fara-categorie"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Diferen\u021ba dintre factur\u0103 \u0219i proform\u0103: ghid pe scurt - 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