Can a Purchase Confirmation be issued in multiple installments for a single export transaction?

Question

I purchased materials from a specific supplier to manufacture and export goods. I am inquiring whether I must issue a single Purchase Confirmation for everything before export, or if I can issue them separately if the materials were brought in during different months (e.g., April and May). The shipment (export) itself is a single transaction.

tflow_expert · Accepted Answer

As a rule, a Purchase Certificate should be issued in advance before the purchase of goods, but post-issuance is also possible. However, for post-issuance, it must be issued within the first half of the VAT period (by July 25) or the second half (by January 25) to qualify for the zero tax rate. In the case of your question, you may issue separate Purchase Certificates for the purchase amounts of different months, or you may issue a single Purchase Certificate for the total amount.

Can a Purchase Confirmation be issued in multiple installments for a single export transaction?

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