Discrepancy between Purchase Confirmation date and Tax Invoice date when issuing in advance for down payments

Question

Our company engages in exporting and purchases materials from domestic suppliers. We paid a 10% down payment, and on that day, a zero-rated tax invoice and a Purchase Confirmation were issued. Since the down payment date and the actual delivery date are different, the Purchase Confirmation was issued on the down payment date, but the "purchase date" was recorded as the delivery date. The supplier is claiming there is an issue because the purchase date on the Purchase Confirmation (delivery date) differs from the tax invoice issuance date (down payment date). I would like to inquire if this will cause any problems.

tflow_expert · Answer

The timing for issuing a tax invoice is the date the supply of goods is completed; in this case, the tax invoice should be issued on the actual purchase date (delivery date). However, if an advance payment is received and a tax invoice is issued on the date of receipt, that date is considered the time of supply, which is referred to as a pre-issued tax invoice. In your question, while the purchase date and time of supply should technically be the delivery date, since a pre-issued tax invoice was issued and a corresponding purchase confirmation was issued in advance, it is believed that the purchase date can be aligned with the pre-issuance period by treating that amount as a prior purchase. Conversely, it is judged that there is no significant issue even if the purchase date on the purchase confirmation is listed as the actual purchase date (delivery date). This is because, due to the nature of pre-issuing a purchase confirmation, the actual purchase date may vary slightly, and in this specific case, the purchase date changed due to the characteristics of a pre-issued tax invoice.

Discrepancy between Purchase Confirmation date and Tax Invoice date when issuing in advance for down payments

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