Comment 11 for bug 551543

As Ana Juaristi said, on Spain pro-forma invoices do not have number nor accounting moves.

I've seen them being used mostly as a kind of "contract":

   - In the context described by Jan Verlaan.
   - When the partner needs the pro-forma invoice as a justification for asking for a subsidy/subvention.
      (For example, last year subventions where given to companies changing their software; the bought/implantation of an ERP takes some time, and usually it is not invoiced/accounted until it's done; so those companies needed a pro-forma invoice to opt for the subvention if the bought/implantation of the new software was still not performed/completed).