If The company applies trade discounts to customers based on the sales volume as stipulated in the signed economic contract. The discount amount for goods sold is adjusted on the invoice for the last purchase or the subsequent period.
If the discount amount is determined at the end of the sales discount program, an adjusted invoice is issued along with a statement listing the invoice numbers to be adjusted, the adjusted amount, and the adjusted tax.
If the company has discount amounts determined at the end of the sales discount program for buyers who are business households that have ceased operations and closed their tax codes, this discount amount is not considered valid as the recipient cannot be identified.