Pro forma

Pro forma es una frase del latín que traducida literalmente significa por la forma.

Esta expresión se utiliza cuando se asume un determinado comportamiento no por necesidad o convicción, sino para guardar las formas, las apariencias.

En el ámbito comercial, especialmente al finalizar un trámite de importación/exportación, se usa en un documento de factura denominado pro forma. Con este documento, no se está obligado a cumplir todas las obligaciones legales que, sin él, se pudiesen aplicar.

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Comercio internacional (importación/exportación)

Una factura pro forma es muy parecida a una factura comercial que, cuando se utiliza en el comercio internacional, representa los detalles de una venta internacional a las autoridades aduaneras. Suplanta a la factura comercial cuando no hay venta entre el remitente y el importador, o si los términos de la venta entre el vendedor y el comprador son tales que la factura comercial aún no está disponible al momento del envío internacional. Una factura pro forma debe proporcionar los mismos datos que la factura comercial y el contenido que se prescribe por los gobiernos que son parte en la transacción.

Ley

En el derecho, pro forma son las sentencias judiciales que sólo tiene por objeto facilitar el proceso legal. Las audiencias pro forma se utilizan para obedecer a una demanda formal. Por ejemplo, una audiencia pro forma puede ser escuchada por un juez para ordenar la presentación de una prueba determinada o para programar otra fecha.

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