We prove by induction on that every submodule is free. The case is immediate. Let be projection onto the first coordinate. Since is a principal ideal domain,
for some . If , then and induction applies. Otherwise choose with . For every , write ; then . Also because is a domain and . Therefore
The kernel is a submodule of and is free by induction, while . Hence is free. This is the submodule theorem for free modules over a principal ideal domain.
If is finitely generated and projective, choose a surjection . Projectivity supplies with , so
Thus is a submodule of the finitely generated free module , and the result just proved shows that is free.

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