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Is purchase order an invitation to treat or an offer

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Is purchase order an invitation to treat or an offer

Hi,
I have difficulty to identify the invitation to treat and offer in the situation below and I was wondering if somebody could help me.
There is a long working history between the customer and the supplier. The supplier is providing services and manufacturing goods for the customer for years. The customer receives orders from its clients to build complex projects. Part of these orders -what the customer cannot do- are contracted out and done by the supplier.
The usual process in this relation is the following:
1. The customer provides information to the supplier what their clients requires.
2. The supplier sends back a quote stating what is included and the price.
3. The customer sends a purchase order back based on the sent quote.

In this process what is the invitation to treat, the offer and the acceptance?
As I see 1. is the invitation to treat, 2. is the offer and 3. is the acceptance.
Though 2. could also be invitation to treat, 3. is the offer and the acceptance is when the supplier starting to work on the project.

Thank you
Krisztina

October 23rd 2019 AN ACCA USER

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