Helping UK Trade Mark holders apply for (European-wide) Community Trade Marks
I have received a marketing document from CTMFS containing amongst other docs; a pro-forma - what do I do now?
Please ensure you read the whole document, in conjunction with our Terms and Conditions (also found at www.ctmfs.co.uk/terms) which explains clearly information about our company, about Community Trade Marks, about registering a European Trade Mark (CTM), about OHIM and how the process works. We also enclose an FAQ page, which answers in a clear format many of the questions you may wish to ask.
After reading the document, if you are interested in taking up our service, simply use the tear off slip provided, complete the details requested and then make payment to us by cheque quoting clearly your pro-forma reference number. Once we receive your order, we will process this through our system and you will receive the welcome pack containing 3 copies of the application paperwork ready for you to check and sign within 28 days.
Can I claim VAT using the pro-forma document?
No. A pro-forma is NOT an invoice and should not be treated as one. A pro-forma can be used as a sales document and is only converted into a tax invoice once payment is made. We will send you a VAT invoice within 28 days of you making payment. Information from HMRC web site below:
HMRC - Pro-forma Guidance
If you need to issue a sales document for goods or services you haven't supplied yet, you can issue a 'pro-forma' invoice or a similar document to offer goods or services to customers.
A pro-forma invoice is not a VAT invoice, and you should mark it as such with the words 'This is not a VAT invoice'.
If your potential customer accepts the goods or services you're offering them and if you actually supply them, or the customer makes a payment, then a transaction has taken place for VAT purposes and, if your customer is registered for VAT, you'll need to issue a VAT invoice.
http://www.hmrc.gov.uk/VAT/managing/returns-accounts/tax-points.htm#5