( Retail : Supplier accounts )
A back-dated invoice may have been created for legitimate accounting reasons, but, even so, it
should be queried.
It appears that the invoice has been back-dated with the intention of misleading the Customs Department.
If a purchase order or invoice is back-dated, it is given a date that is some time before the date it was actually prepared.
Collins English Dictionary. Copyright © HarperCollins Publishers