(1) Any entrepreneur shall issue a tax invoice to any person supplied with goods or services at the time of supplying such goods or services under Article 15 or 16.
(2) Notwithstanding paragraph (1), an entrepreneur may issue a tax invoice under Article 17 even before the time of supply of goods or services under Article 15 or 16.
(3) Notwithstanding paragraph (1), a tax invoice may be issued not later than the tenth day (if the day is a holiday or Saturday, referring to the business day immediately following such day) of the month following the month in which the date of supply of goods or services falls, if any of the following is applicable: <Amended on Dec. 31, 2023>
1. Where a business entity issues a tax invoice by adding up the value of supplies from the first day to the last day of the month for each customer, with the last day of the relevant month as the date of preparation;
2. Where a business entity issues a tax invoice by summing the value of supplies for a period arbitrarily determined by the business entity within the period from the first day to the last day of the month for each customer, with the end date of the period as the date of preparation;
3. Where a tax invoice is issued as of the date of an actual transaction, which is supported by related documentary evidence, etc.