A proforma invoice is not required when
- quoting for the supply of good
-
dealing regularly with a customer
- goods are sent on approval
- final prices are uncertain
The correct answer is: B
Explanation
A proforma invoice is a preliminary bill or estimated invoice which is sent to a buyer by the seller, requesting payment from the committed buyer for goods or services before they are supplied.
When a seller deals with a particular buyer repeatedly, over time, the seller may not necessarily need to send the proforma invoice for the transaction to take place.