Whether a change application for a Purchase Confirmation is required when reissuing a corrected tax invoice

Question

I am inquiring whether it is necessary to apply for a change to a Purchase Confirmation when following this procedure: issuing a taxable tax invoice, then issuing a Purchase Confirmation, subsequently correcting the taxable portion with a negative (-) invoice, and finally issuing a zero-rated tax invoice. Since the Purchase Confirmation is issued based on the taxable tax invoice and the approval number of that taxable tax invoice is recorded on the Purchase Confirmation, please confirm if the Purchase Confirmation must also be amended if the tax invoice is subsequently changed.

tflow_expert · Answer

The issuance of a Purchase Confirmation can be divided into advance issuance and post-issuance based on the purchase date. In the case of post-issuance, the application is submitted by including the already issued taxable tax invoice. Since the tax invoice is reissued based on the Purchase Confirmation issued in this manner, the details of the tax invoice on the Purchase Confirmation are not modified again just because the tax invoice itself was revised. When issuing after the deadline, it is correct to include the details of the taxable tax invoice.

Whether a change application for a Purchase Confirmation is required when reissuing a corrected tax invoice

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