This is dependent on several factors.
If a business’s objective is to improve cash flow or payable, early payment may not be suitable. For example, your company may not have excess cash on hand and may need to use current cash for some other essential upcoming purchases. In this case early payment discount may not be suitable.
However, an early payment discount is beneficial since the company pays less than the original amount, and supplier receives payment earlier, which will in turn also improve supplier and buyer relationship.
Therefore, it is dependent on your company’s current finances to either accept the early payment discount or paying your invoice on time in full.