Follow the general instructions for submitting invoices to be compliant with IBM’s invoicing standards and to procedures:

1. Make sure your invoice meets the tax requirements of the invoicing country.
2. Issue your invoices to the billing address stated on your purchase order (include IBM entity name, address, VAT or tax number).
3. Make sure your invoices are issued using the supplier name, address and proper tax ids matching the supplier and IBM entity for which the order was issued.
4. State the purchase order number and IBM contact name on the invoice. Note: Place only one purchase order number on each invoice; invoices must be credit or debit values only, not mixed.
5. Each invoice line item must quote the valid purchase order item to which it relates.
6. In case of price variations, please notify the responsible buyer in writing before reissuing the invoice.
7. The value of the line item (including previous invoices against the line item) must not exceed the value of the purchase order line item.
8. e-Invoicing is not allowed where the purchasing country is different from the ship-to-country—in this case, use paper invoicing as instructed by the respective country in this document.
9. Invoices must be issued in the same currency as indicated in the purchase order.
10.  Invoices not meeting these conditions will be returned unpaid.
11.  Invoicing should only happen after goods or services have been delivered.
12.  Please note that standard payment terms are applied from date of receipt of a correct invoice.

Explore detailed instructions specifically tailored for India on how to submit paper invoices to IBM, thereby facilitating timely payment.