Complete Guide to Invoice Reactions and Statuses in the Iranian Taxpayer System (TPOS)

Why Invoice Reactions Matter

In the Iranian Taxpayer System (Samaneh Modian), the legal and financial outcome of every invoice depends on its status and the reaction registered by the buyer. Misunderstanding these reactions can lead to loss of tax credit, invalid sales recognition, or future tax disputes.

Invoice Statuses in the Taxpayer Portal

Approved

The buyer has confirmed the invoice. The invoice is considered a valid sale and can be used as a reference invoice for amendment, cancellation, or return invoices.

Rejected

The buyer has rejected the invoice. It is not considered a purchase for the buyer, but it is still considered a sale for the seller until a corrective action (amendment or cancellation) is issued.

Pending Response

The invoice is awaiting buyer action. The buyer has up to 30 days to approve or reject it. If no action is taken, the system will automatically approve the invoice.

System Approved

If the buyer does not respond within 30 days, the invoice is automatically approved by the system and treated the same as a manually approved invoice.

No Response Required

This status usually applies to sales made to end consumers or cases where buyer reaction is not legally required. No tax credit is generated for the buyer.

Response Not Possible

The buyer cannot register a response due to incomplete registration, missing economic code, or not reaching step 4 of the Taxpayer System setup. In such cases, the seller should cancel the invoice and reissue it after the buyer resolves their registration issues.

Reference and Corrective Invoices

Amendment Invoice

Used when invoice details such as amount, quantity, or tax need correction. If rejected by the buyer, the original invoice remains valid.

Cancellation Invoice

Used when the original invoice must be fully voided. Once confirmed or system-approved, the original invoice is considered cancelled.

Return Invoice

Used when goods or services are returned. Upon approval, the original invoice is invalidated and the return invoice becomes the reference.

Which Invoice Is Considered the Final Sale?

The final sale is determined by the latest valid invoice in the reaction chain:

• If no corrective invoice is approved, the original invoice is the final sale.
• If an amendment or return invoice is approved or system-approved, it becomes the final sale.
• If a cancellation invoice is approved, the sale is removed entirely.

Common Mistakes

• Assuming rejection automatically removes the sale (it does not).
• Issuing multiple amendment invoices without cancelling the previous one.
• Ignoring invoices in “Pending Response” status.

Conclusion

Correct understanding and management of invoice reactions in the Taxpayer System protects both sellers and buyers from tax risks and ensures accurate VAT reporting.