The High Court of Cassation and Justice ruled that a pro forma invoice may be taken into account in determining the amount of the claim if it identifies (i) the services provided, (ii) the contract under which it was issued and (iii) the value of the services, provided that the other conditions for contractual liability are met.
The pro forma invoice is a mirror image of the fiscal invoice, which is sent to the customer in advance and lists the services provided or products delivered, together with their price.
In a judgement issued towards the end of 2022, the High Court of Cassation and Justice ruled that the pro forma invoice, which identifies the services provided and mentions their value and the contract on the basis of which it was issued, can be taken into account in determining the amount of the claim that is the subject of the claim brought by the supplier.
According to the Court, the basis of the obligation to pay for services rendered is the contract concluded between the parties, and the issue of invoices is not a condition for the obligation to pay for services to arise.
Consequently, once the conditions for contractual civil liability have been established and the existence of a certain and due claim against the recipient of the services provided has been established, the plaintiff’s claims may be admitted. The HCCJ held that the argument that only the fiscal invoice, and not the pro forma invoice, could give rise to obligations on the part of the recipient was unfounded.