In an imported equipment purchase the first document to arrive is usually a proforma. Article 229 of the Turkish Tax Procedure Law defines an invoice as the document issued for goods sold; a proforma comes before the sale and is an offer. Its binding force is set by the Turkish Code of Obligations: an offeror who sets a deadline for acceptance is bound until it expires (Article 3), and is not bound if the right not to be bound was expressly reserved (Article 8).
| Line | What it fixes |
|---|---|
| Item list | What will arrive |
| Delivery term | Where cost and risk change hands (an Incoterms 2020 rule) |
| Validity | The last date the price holds |
| Payment term | Deposit, balance, timing and currency |
Read the item list first. A proforma with one line saying insulated container does not tell you whether accessories are included; plate rails, product shelves, plate quantity and melting point should appear as separate lines, and an item that is not written down has not been agreed and may be missing on delivery. A proforma is a commercial document with no technical description, so ask for a technical annex describing the configuration. Who is charged for pallets and packaging should also appear as a separate line.
Before approving, put the proforma next to your requirement list. Every item on the list and absent from the proforma is a question to ask before ordering. When the validity period expires the price is requested again.
