1099 question

We have a vendor who performed her services in November and Dec of 2022 and her invoices were entered in to be paid. Due to an approvals issue, those invoices were not paid until 2023. Her 1099 was issued for 2022 but she is asking us to revoke that and send it in 2023. Which is correct? 1099 in the year the service was performed and invoice submitted or 1099 issued in the year that payment was received?