place and date of issue를 선적일로 봐도 되나요?

For tax and accounting purposes, the supply date for exported goods is generally considered the date of shipment. On a Bill of Lading (B/L), the "On Board Date" is the most accurate indicator of the shipment date. The "Place and date of issue" on a B/L typically refers to when and where the document was issued by the carrier or their agent, which may not always be the same as the actual shipment date.

Therefore, it is advisable to use the "On Board Date" as the shipment date for accounting entries rather than the "Place and date of issue." This ensures that the timing of revenue recognition aligns with the actual export event.

According to tax regulations, for direct exports, the supply date is the date of shipment. If the shipment date is unclear, the date of export customs clearance is used. For goods exported under intermediate payment terms or long-term installment plans, the shipment date is also considered the supply date, regardless of the payment terms.