Whether it is normal to receive a VAT refund after exporting using only general purchase tax invoices

Question

I am a general business owner who has completed about four export transactions. I read that to receive a VAT refund after exporting, one must prepare two documents: a Purchase Confirmation (구매확인서) and a zero-rated tax invoice. However, for my previous four exports, I only received general purchase tax invoices from my suppliers and subsequently received a VAT refund through the tax office after exporting. I am wondering if it is considered normal to have received a VAT refund without a Purchase Confirmation or a zero-rated tax invoice. For your information, I am currently preparing for a recent export transaction using only a general purchase tax invoice.

tflow_expert · Accepted Answer

Whether to receive a general tax invoice or to issue a purchase confirmation to receive a zero-rated tax invoice for export purchases is at the company's discretion. From the exporter's perspective, receiving a zero-rated tax invoice is advantageous for cash flow management, as they do not have to bear the input VAT and do not need to wait for a VAT refund. From the supplier's perspective, there are advantages to issuing a zero-rated tax invoice after receiving a purchase confirmation, as it is recognized as indirect export performance.

Whether it is normal to receive a VAT refund after exporting using only general purchase tax invoices

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