Document Internet Visit Counseling Team 3-2196 ( October 28, 2004)

If a tax invoice delivered after the time of supply is delivered within the taxable period, the input tax amount shall be deducted from the output tax amount, but the additional tax shall be applied.

Where an entrepreneur supplies goods or services subject to the imposition of value-added tax, he shall deliver the tax invoice under Article 16 (1) of the Value-Added Tax Act to the person who receives the supply under Article 16 (1) of the same Act, and where he delivers the tax invoice after the relevant time of supply, the additional tax under Article 22 (2) 1 of the same Act shall be applied, and the input tax amount of the relevant tax invoice may not be deducted from the output tax amount of the person who receives the supply: Provided, That where the tax invoice is delivered after the time of supply for the goods or services, and is delivered within the taxable period to which the relevant time of supply belongs, the input tax amount of the relevant tax invoice may be deducted from the output tax amount received for the relevant tax

Article 16 of the Value-Added Tax Act