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Tuesday, 27 October 2026
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A pro forma invoice is NOT required when

A pro forma invoice is NOT required when
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Quoting for the supply of goods
  • B Goods are sent on approval
  • C Dealing regularly with a customer
  • D Final prices are uncertain
Correct Answer: Option C
Explanation:
A pro forma invoice is commonly used to provide a prospective buyer with details of goods, prices and terms before a transaction is completed. When a seller is dealing regularly with an established customer, the parties may already have an established trading arrangement, making a pro forma invoice unnecessary for routine transactions.

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